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Publications - Tax

  • Tax Bulleting - November 2013

    The primacy of EU law over Spanish law no longer appears to raise any doubts and there are numerous judgments from Spanish courts which, based on this principle, set aside administrative decisions which, although in keeping with Spanish law,…

  • Garrigues Polska 3-2013

  • Tax Bulletin August/September 2013

    The Entrepreneurs Law has made certain changes to the “patent box” regime, which is a regime that allows taxpayers to reduce their corporate income tax base where they license certain intangibles (excluding trademarks) that they have created. The…

  • GARRIGUES POLSKA 2-2013

    We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and…

  • Tax Bulletin July 2013

    The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011.

  • Tax Bulletin June 2013

  • Tax Bulletin May 2013

    IMPAIRMENT LOSSES ON SHARES

  • Newsletter USA 3/2012

    Garrigues is pleased to present its ninth issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. In this issue, we take special attention to the new measures…

  • Newsletter USA 2/2012

    Garrigues is pleased to present its eighth issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. In this issue, we take special attention to the Spanish…

  • Garrigues Newsletter nº 27

    New Legislation in Spain and Portugal

  • News Garrigues Shanghai 1-2012

    2011 AMENDMENTS ON THE FOREIGN INVESTMENT INDUSTRIAL GUIDANCE CATALOGUE OF THE PEOPLE’S REPUBLIC OF CHINA

  • Newsletter USA 1/2012

    Garrigues is pleased to present its seventh issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. Below you will find a set of updates, comments and…