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CASH BASIS SCHEME

Law 14/2013 to support entrepreneurs and their internationalisation amends, among others, various provisions of the Value Added Tax Law. Specifically, in the area of ​​the accrual of the outlined tax, it adds the option of taking the so-called cash basis scheme. The bodies that qualify for this scheme are the newly incorporated companies or those with an operations volume lower than…

CASH BASIS SCHEME

Law 14/2013 to support entrepreneurs and their internationalisation amends, among others, various provisions of the Value Added Tax Law. Specifically, in the area of ​​the accrual of the outlined tax, it adds the option of taking the so-called cash basis scheme. The bodies that qualify for this scheme are the newly incorporated companies or those with an operations volume lower than…

COMPETITION IN THE AGENCY AGREEMENT

I. – CONCEPT According to Article 1 of Law 12/1992 on the agency agreement (the “LCA”), we can define this type of contract as: One for which a natural or legal person (agent) is obliged, stably and with remuneration, before another natural or legal person (called the principal), to promote business acts or operations for others, or to promote and…