Garrigues

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Publications - Corporate and M&A

  • Circular 2/2013 of the MAB (the Spanish alternative investment market) on the regime applicable to SOCIMIs (listed corporations for investment in the real estate market)

    As we reported in our Corporate-Tax Updates 1/2012 publication summarizing the key elements of Law 16/2012, of December 27, 2012 (Tax Measures Law) on the special regime for SOCIMIs aimed at boosting this sector, one of the most important new pieces…

  • Corporate/Tax Updates 1-2013

    CIRCULAR 2/2013 OF THE MAB (THE SPANISH ALTERNATIVE INVESTMENT MARKET) ON THE REGIME APPLICABLE TO SOCIMIs (SPANISH REITs)

  • MEASURES TO SUPPORT ENTREPRENEURS, STIMULATE GROWTH AND CREATE EMPLOYMENT

    Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013

  • Financial sector bonuses to be capped

    Last week the Economic Affairs Committee of the European Parliament, the European Council and the European Commission reached an initial political agreement to place stricter rules on financial sector remuneration.

  • ESMA publishes Final Report on Proxy Advisory Industry

    The European Securities and Markets Authority (ESMA) has published its Final Report resulting from the Discussion Paper which it published in March 2012 on the possible alternatives for regulating the proxy advisory industry and the feedback…

  • Extension of the exceptional regime for non-computation of impairment losses on Property, Plant and Equipment, Investment Property and Inventories in cases of mandatory capital reduction and dissolution

    Final Provision Three of Royal Decree-Law 4/2013, published on Saturday, February 23, 2013, amended the sole additional provision of Royal Decree-Law 10/2008, of December 12, 2008, which, provided that for the purposes of determining losses for…

  • The Council of Ministers approved Royal Decree-Law 4/2013 on measures to support entrepreneurs, stimulate growth and create employment

    As announced during the Debate on the State of the Nation, on Friday the Council of Ministers approved Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment, which was published…

  • The European Commission adopts a European Retail Action Plan and launches a consultation on unfair trading practices

    On January 31, 2013, the European Commission adopted a European Retail Action Plan and a Green Paper on unfair trading practices in the business-to-business food and non-food supply chain

  • Council of Ministers receives Preliminary Market Unity Bill

    At its meeting on January 25, 2013, the Council of Ministers received a report on the Preliminary Bill on Guaranteeing Market Unity. Following the pertinent formalities, the Council of Ministers will need to approve the Preliminary Bill as a Bill…

  • Updates Administrative-Corporate 11-2012

    “PRIVATIZATIONS” IN THE MANAGEMENT OF HEALTHCARE SERVICES IN THE MADRID AUTONOMOUS COMMUNITY

  • Corporate-Tax Updates 1-2012

    LISTED CORPORATIONS FOR INVESTMENT IN THE REAL ESTATE MARKET (SOCIMIs)

  • Tax Updates 11-2012

    NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW