Kapitalgesellschaftsgesetz Spanien

Here to Stay: Revision of the Spanish Law on Capital Stock Companies is Supposed to Lead to Complete Digitalisation of Meetings of Spanish Corporate Bodies

Some of the changes caused by the COVID-19 pandemic have come to stay. The crisis has dramatically shown us the importance of digitalisation regarding both public and private life. For companies, investing in digital technologies has proven to be a means of resilience. Following this trend, an amendment to the Spanish Law on Capital Stock Companies (Ley de Sociedades de Capital or “LSC”) is supposed to make complete digitalisation of meetings of the Spanish corporate bodies possible. This article analyses the planned legal reform and its relevance for Spanish companies.

This entry was posted on 20 May 2021 by Nadja Vietz in Corporate and M&A.

CJEU: VAT on Importation Should Be Paid in The Country of Entry of the Goods to The EU Economic Network

Following the ruling by the Court of Justice of the European Union (“CJEU” Case C-7/20), it is worth recalling several essential concepts applicable to VAT taxation on the importation of goods. In this case, the CJEU was determining whether the EU directive should be interpreted in the sense that VAT on importation “always” arises in the territory in which the goods enter or in that in which a failure to comply with the customs legislation is found, as in the case before the court.

This entry was posted on 20 April 2021 by Gustavo Yanes in Tax.