Publications

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

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,…

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…

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…

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.

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