Publications

Attached is the Newsletter of the “Business of Fashion Law” advisory team, for November/December 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international…

Newsletter of the “Business of Fashion Law” advisory team, for September/October 2014. Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of…

The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:

Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law. Click on the…

The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application” and…

Much attention is being given to the judgment by the Court of Justice of the European Union (CJEU) on the so-called “health cent” (case C-82/12, Transportes Jordi Besora, S.L.). In that judgment, the CJEU held that the Spanish law establishing the…

The Court of Justice of the European Union (CJEU) has handed down the awaited judgment on the so-called ―health cent‖ (the tax on retail sales of certain oil and gas products) in case C-82/12, Transportes Jordi Besora, S.L. In that judgment, the…

In recent years, the tax authorities have stepped up inspections of companies to review the personal income tax exemption applied in the calculation of withholdings made from certain severance payments, following the guidelines of the Annual Tax and…

The General Tax Law provides statutes of limitations that apply to tax authorities and taxpayers alike. The tax authorities thus have only four years to assess or claim the payment of assessed or self-assessed debts, and taxpayers have the same…

Urgent memorandum on the new measures relating to deferred tax assets contained in Royal Decree-Law 14/2013