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NEW EU REGULATION FOR DATA PROTECTION

The technological changes taking place during the last few years have made it necessary for the European Parliament and Council to update European legislation for the protection of data given the existence of ever greater risks. This legislative update has given rise to the General Data Protection Regulation (hereinafter referred to the “Regulation”). The Regulation shall be automatically applied as…

The remuneration of directors and statutory requirements.

The provincial high courts and the General Directorate of Registries and Notaries (Dirección General de los Registros y el Notariado – DGRN), in a number of decisions to date, have assumed the position that two different systems exist regarding the remuneration of company directors, with the following interpretation: Article 217 of the Capital Companies Act (Ley de Sociedades de Capital…

PRACTICALITIES OF THE DISTRIBUTION OF DIVIDENDS

I. Introduction Once again, it’s the time of year for the “campaign” for the formulation and approval of the annual accounts of companies whose financial year ended on 31st December, and with this, queries arise regarding the allocation of the financial results. In this article, we shall deal with the practical questions often posed by companies regarding the distribution of…