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THE ENTERING INTO FORCE OF THE NEW JUDICIAL TAXES

Following the publication of the standard forms of the Treasury Department for self-assessment payment in the Official State Gazette on 15th December 2012, the new judicial taxes entered into force on Monday, 17th December 2012 and therefore, shall be applicable to any lawsuit or appeal filed as from said date. Although the law regulating the new judicial taxes (Law 10/2012…

MODIFICATION TO ARTICLE 108.2 OF THE SECURITY MARKETS ACT

I.- INTRODUCTION. On 30th October 2012, Law 7/2012 dated 29th October regarding the modification to tax and budgetary regulations as well as the adaptation of financial regulations for the stepping up of actions in the prevention and fight against fraud was published in the Spanish Official State Gazette. Said Law, which entered into force the day after its publication, modifies,…

THE SUPREME COURT OF JUSTICE PRONOUNCES THAT A FUNDAMENTAL BREACH OF CONTRACT EXISTS UPON THE LATE HANDING OVER OF A PROPERTY (SUPREME COURT SENTENCE OF 16TH NOVEMBER 2012)

On 16th November 2012, the Supreme Court of Justice passed sentence following the high court appeal filed by the company EASY LOFT, S.L. The action derived from the termination of the purchase and sale contract of a real estate property. According to the buyer, a fundamental breach of contract had occurred upon the delay of handing over of the property…