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THE OBLIGATION OF INCORPORATED COMPANIES TO DISCLOSE NON-FINANCIAL INFORMATION.

European Directive 2014/95/UE of the European Parliament and of the Council, of 22nd October 2014, which modified Directive 2013/34/UE, imposed the obligation to divulge non-financial information and information regarding diversity upon certain large companies and groups of companies. The objective of this modification was to “identify the risks to improve sustainability and increase investor, consumer and company confidence in general”.…

CONSUMER ARBITRATION: TRANSPOSITIN OF THE DIRECTIVE 2013/11/EU

Legal protection for consumers at European level has come a long way through 2 differentiated stages: The recognition of various principles and rights for consumers. The establishment of appropriate channels so that consumers can assert their rights as recognized in the earlier stage above. At present, we are at that second stage, for the European Parliament and the European Council…

TRANSFER PRICES. THE EXCHANGE OF INFORMATION COUNTRY-BY-COUNTRY BETWEEN STATES.

Following the recommendations of the Organisation for Economic Co-operation and Development (OECD), Spain included in the recent Corporate Tax Law (27/2014), developed by the Regulation on Corporate Tax Law (Royal Decree 634/2015), the obligation on behalf of companies to provide the Spanish Tax Authorities with a report on the taxes that they are paying “country-by-country”, along with further economic information.…

JURISDICTION WITHIN THE EUROPEAN UNION – NATURAL AND LEGAL PERSONS.

The Riigikohus (the Supreme Court of Estonia) has referred a question to the CJEU (Court of Justice of the European Union) for a preliminary ruling, before deciding an appeal in cassation in which the appellant challenges the jurisdiction of the court. In the case from which the appeal arises, Bolagsupplysningen OÜ, an Estonian company, has been conducting its business mainly in Sweden, despite…

THE VALIDITY OF FOREIGN NOTARIAL DOCUMENTS

The resolution dated 17th April 2017 of the Directorate General of Registers and Public Notaries (Dirección General de los Registros y del Notariado – “DGRN”) has established that, contrary to previous resolutions, from now on, if the authorizing Spanish notary of a  power of attorney granted abroad, makes a declaration of sufficiency for the legal act, this declaration must necessarily…