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SANCTIONS FOR THE IMPROPER USE OF COOKIES

Currently, the Spanish Data Protection Agency (Agencia Española de Protección de Datos – AEPD) is particularly interested in regularising the massive non-fulfilment of the data protection regulations regarding the use of cookies on websites. Specifically, in pursuing those website owners who do not appropriately regulate the operation of the sites, and consequently fining them. Along these lines, a resolution was…

LIFTING OF THE RESTRICTION ON NON-ESSENTIAL TRAVEL TO THE UE

On 30th June 2020, the European Council adopted a recommendation regarding the temporary restriction on non-essential travel to the EU and the possible lifting of said restriction (the “Recommendation”). Since 17th March 2020, when the heads of State or Government of the EU agreed to implement the temporary restriction on all non-essential travel from third countries to the UE, the…

DEADLINES FOR THE DRAWING UP, APPROVAL AND FILING OF ANNUAL ACCOUNTS (COVID-19)

I. Introduction In our previous information notes titled “EXTRAORDINARY MEASURES FOR LEGAL ENTITIES DUE TO THE STATE OF ALERT (I), (II) and (III)” 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 said date, and wherein extraordinary measures (1), (3), (4) and (6)…

DIRECTORS WITH EMPLOYMENT CONTRACTS: DEDUCTIBILITY – SUBSISTENCE ALLOWANCES

The purpose of this article is to bring to light the recent doctrine of the Spanish Supreme Court regarding the justification of expenses such as allowances, travel expenses and ordinary subsistence expenses in the income tax return of the employee who receives them. The case resolved by Supreme Court judgment 429/2020 of 18th May addresses the issue of an employee…