ESPAÑOL | ENGLISH | DEUTSCH | 日本語 |

1 of 50 Pages

THE TAX BASE OF THE TAXABLE AMOUNT IN CONTRACTS WITHOUT MONETARY CONSIDERATION

Often doubts arise when quantifying the taxable base for VAT on the financial consideration in contracts between unrelated parties, where said consideration does not exist in monetary form. In this regard, Article 79 of Law 37/1992, of 28th December, on Value Added Tax, was expressly amended by Law 28/2014, of 27th November, for the purposes of adapting to Council Directive…

CONVENING OF THE GENERAL MEETING BY E-MAIL

The General Directorate of Notaries and Registries (GDNR) published a resolution on 19th July 2019 arising from an appeal against the refusal of the Registrar of Companies and Movable Goods I of Asturias to register a deed bringing into public by way of a notarial deed corporate resolutions amending the company by-laws and, in particular, article 21, relating to the…

CREATION OF AN EUROPEAN NETWORK OF IMMIGRATION LIAISON OFFICERS

The growing and worrying flux of migrants in the countries of the European Union has generated the need to provide new legislation which would guarantee the collaboration between member States in order to ensure the regulation of illegal immigrants and to prevent, as far as possible, human trafficking. A series of rules to strengthen cooperation and coordination between immigration liaison…

THE OBLIGATION OF INSOLVENCY ADMINISTRATORS OF COMPANIES IN LIQUIDATION TO APPROVE ANNUAL ACCOUNTS

The resolution issued by the General Directorate of Notaries and Registries (GDNR) of 13th June 2019 deals with a very interesting case concerning the obligation of the insolvency administrators of companies in liquidation to file the annual accounts of the previous fiscal year. The case in question is the following: The insolvency administrator of the company DOÑANA TURÍSTICA, S.L. in…