Supreme Court holds that these types of borrowing costs are connected with the business and therefore cannot be classed as a gift.
Now the labor reform is fully operative, its effects on employment and on employment contracts are starting to be delineated quite clearly. Looking beyond the objectives announced by the lawmakers and the aims sought by proponents of the change to the legislation, the behavior of the labor market allows us to identify the trends that will predictably take shape while the legal framework introduced by Royal Decree-Law 32/2021 is in effect.
The law regulates the duties of prevention and awareness-raising in the workplace and places victims of sexual violence on an equal footing with victims of gender violence or terrorism.
Law 14/2022 of July 8, 2022, the first final provision of which amends the Tax on Fluorinated Greenhouse Gases (IGFEI), was published in the Official State Gazette on July 9, 2022. In addition, the corresponding implementing regulations were published on August 31.
The Act nº 16/2022, dated September 5, on the reform of the Recast Insolvency Act, published on September 6, 2022, brings deep and major changes to the existing legislation.