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SHAREHOLDER RIGHTS TO INFORMATION IN CORPORATE GROUPS

SHAREHOLDER RIGHTS TO INFORMATION IN CORPORATE GROUPS I.    INTRODUCTION Recently, the High Court passed appellate judgement number 324/2012 of 21st May, which clearly establishes the information it understands should be provided to a company, in this case the Banco Santander Central Hispano S.A., (BSCH), regarding the companies in which it has shares with the purpose of not infringing upon shareholder…

THE NEW DOUBLE TAXATION TREATY BETWEEN SPAIN AND GERMANY

In order to substitute the in force, however, partially obsolete double taxation treaty between Germany and Spain of 1966, the German Finance Minister and the Spanish Vice President signed a new double taxation treaty in the context of the German-Spanish Summit held in February 2012.In July of this year the ratification process was completed and the new treaty shall enter…

MODIFICATION OF THE CATALAN LAW ON FOUNDATION

I.- INTRODUCTION. On 6th July 2012, Law 7/2012, of 15th of June, corresponding to the modification of the third book of the Catalan Civil Code concerning corporate persons, was published in the Official Gazette of the Catalan Government (“Generalitat“). The main objective of this new law is to simplify existing regulations and to put an end to excessive rules regarding…

ENTERING INTO FORCE OF THE MINISTERIAL ORDER APPROVING THE NEW GENERAL CONDITIONS OF CONTRACT FOR THE CARRIAGE OF GOODS BY ROAD

ORDER 1882/2012 of 1st August 2012 approves the new General Conditions of Contract for the carriage of goods by road. The introductory notes of the order disclose that the Spanish Transport Contract Act 15/2009 has notably influenced the contents of said General Conditions. The legislator favoured the reproduction of a considerable part of the precepts of the mentioned Contract Act. The following…