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THE ULTRA-ACTIVITY OF BARGAINING AGREEMENTS

The Act 3/2012 on labour reform introduced a number of substantial changes, including a rule on the term and validity of bargaining agreements. As a consequence, the text of article 86.3 of the Workers Statute reads as follows: “The effectiveness of a collective bargaining agreement after having been denounced and the agreed term exhausted, shall cause effect according to the…

REGULATION BRUSSELS I (RECAST) ENTER INTO FORCE

The Regulation No 1215/2012 of the European Parliament and of the Council of 12th December 20012, on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters will enter into force as from the next 10th of January 2015. Brussels I Regulation (recast) replaces the former Regulation and regulates the same matters adding or eliminating provisions (a…

NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR’S REMUNERATION

I.- Introduction. On 1st January 2015 the modifications introduced by Law 26/2014, from November 27th, which modifies Law 35/2006, from November 28th, concerning Income Tax, entered into force in Spain. Among said modifications it is important to highlight those related to the new withholding tax percentages applicable to company directors’ remuneration, which are lower than the percentages applied during the…