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THE REMUNERATION OF DIRECTORS IN NON-LISTED COMPANIES. LEGALITY AND TAX DEDUCTIBILITY

The judgment of the High Court of 26th February 2018 outlined the retribution system of company directors provided under the Spanish Companies Act (Ley de Sociedades de Capital – LSC) as a “cumulative” system of conditions to be complied with in order to deem that the remuneration is in accordance with the law, that is to say, those conditions set…

THIRD-PARTY LIABILITY IN A CONTRACT

The aim of this article is to analyse the Spanish Supreme Court judgment 167/2020 of 11th March resolving a conflict regarding the decision concerning the purchase of a diesel motor vehicle, that incorporated software which manipulated the data relative to the contaminant emissions, since it disabled NOx emissions (combination of nitric acid and nitrogen dioxide). The affected buyer filed a…

EXTRADORDINARY MEASURES FOR LEGAL ENTITIES DUE TO THE STATE OF ALERT (II)

In our information note titled “EXTRADORDINARY MEASURES FOR LEGAL PERSONS DUE TO THE STATE OF ALERT (I)” we presented the extraordinary measures foreseen in articles 40 and 43 of Royal Decree-law 8/2020 of 17th March, applicable to private law legal entities as from this date. In just two weeks, some of the measures have been partially modified by the Royal…

Extraordinary measures applicable to legal entities. Royal Decree-Law 11/2020

The object of this article is to analyse the new developments introduced by Royal Decree-Law 11/2020 of 31st March, in questions primarily related to the system of operation of commercial companies and other legal entities. First of all, we shall take a look at the meetings of the bodies which govern corporate life: the management organ and the shareholders meeting…