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THE SUPPLY OF DIGITAL CONTENTS

The proposal for Directive of the European Parliament and of the Council 634/2015 on certain aspects of digital content contracts was published on 9 December 2015. This Directive is important if we consider that we are witnessing a rapid process of digitization of the lives of companies and individuals in which the transactions of software, applications and other goods of…

AGREEMENT BETWEEN SPAIN AND JAPAN RELATING TO THE PROGRAM OF HOLIDAYS AND SPORADIC WORKING ACTIVITIES (WORKING HOLIDAY VISA)

On 5th May 2017, the Spanish government and the Japanese government signed the agreement relating to the program of holidays and sporadic working activities (hereinafter referred to as the “Agreement”). Said agreement was published in the Spanish Official State Bulletin (BOE) on 11th  May 2017. Although the Agreement does not set a specific date, it does indicate that both governments shall mutually…

THE MOST IMPORTANT DATES IN RELATION TO THE ANNUAL ACCOUNTS OF SPANISH COMPANIES

There are four key dates in the schedule of companies registered at the Spanish Commercial Register that determine the fulfilment of accounting obligations imposed by the legislator in accordance with art. 32.1 of the Companies Act (hereinafter referred to as “LSC”). Indeed, art. 25 of the Commercial Code (hereinafter referred to as “Ccom.”) establishes certain accounting obligations for entrepreneurs, one…

THE LEGAL ENTITY STATUS OF DISSOLVED AND LIQUIDATEDS COMPANIES

The legal status of incorporated companies disappears with their extinction. This statement, at first glance, seems to draw critics and contradictory judgments in different instances of our judicial system. There is no unified stance in terms of affirming that the company loses its legal status once the dissolution and liquidation deed of the company has been registered with the Commercial…

THE INTERNAL MARKET. DEVELOPMENTS IN THE INTERCONNECTION OF COMPANY REGISTRIES AND COMMERCIAL INFORMATION IN THE EUROPEAN UNION (2/2)

As we already anticipated in our article of March 10, 2017, The BUSINESS REGISTERS INTERCONNECTION SYSTEM (Hereinafter referred to as “BRIS”) will be brought into operation in June 2017. The purpose of BRIS is to allow the publication of the data and documents of the commercial registers, as well as the electronic communication between the registries of different States for the…