ESPAÑOL | ENGLISH | DEUTSCH | 日本語 |

1 of 1 Pages

THE SPANISH TAX AMNESTY

I.    INTRODUCTION On 4th June the Spanish Government definitively passed Order HAP 1182/2012 of 31st May implementing the introduction of a special tax declaration for property or rights, the ownership of which corresponds to previously undeclared income for the purposes of Personal Income Tax, Corporate Tax or Non-resident Tax, provided that ownership had been acquired before the finalisation of the…

LAW 3/2012 OF LABOR REFORM COMPARED WITH ROYAL DECREE 3/2012. THE CHANGES

Law 3/2012 of 6th July regarding the urgent measures for the labour market reform was published in the BOE (Spanish Official State Gazette) on 7th July 2012. Said Law is derived from the Royal Decree published on 11th February 2012.The measures contemplated in said Royal Decree may be consulted by clicking here. More than eighty amendments have been added during the parliamentary…

INSOLVENCY PROCEEDINGS. SUPPLY AGREEMENTS. CREDIT QUALIFICATION

I. SUPREME COURT JUDGEMENT OF 21st MARCH 2012 The Supreme Court judgement of 21st March 2012 sets the criteria for the qualification of credits arising from continuing performance contracts. In this case, an energy supplier demanded the termination of the supply contract to a company that was in insolvency proceedings. At the time, the company owed amounts accrued prior to…