Mechanisms for closing corporate operations Corporate or M&A transactions, such as mergers and acquisitions, are a common business strategy for business growth and expansion. These transactions are not only a source of growth and diversification for companies, but also have the potential to create shareholder value and improve efficiency and profitability. However, for these operations […]
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Soluciones Jurisprudence to the problem of the double registration of properties One of the problems that land owners usually encounter is the double registration of properties in the name of a third party. This situation originates when a real change of a real estate nature is made. The situation of double registration occurs in the
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Signing and closing of company purchase and sale transactions Business purchase agreements, known as SPAs, are complex legal documents that establish the conditions for the acquisition of a company. In these transactions, it is common to work with two fundamental concepts: signing and closing. We will explain the difference between both milestones, their relevance, and
Firma y cierre en operaciones de compraventa de empresas Read More »
Application of the rebus sic stantibus clause to the construction contract due to the increase in the price of raw materials. Desde comienzos del año 2022, los precios de las materias primas se encuentran en un periodo alcista, siendo el sector de la construcción uno de los más afectados. Esta situación difícilmente previsible ha provocado,
Cláusula rebus sic stantibus al contrato de ejecución de obra Read More »
Many businessmen do not understand the reason for the existence of the Customs and Excise Department of the Tax Agency. They do not understand why there is a specific Department for this matter. We must begin by explaining that certain products are subject to excise taxes. These taxes are levied on the consumption of certain
Fraudulent use of subsidized diesel oil Read More »
El régimen fiscal aplicable en los depósitos fiscales de hidrocarburos In previous articles we have already talked about the importance of tax warehouses in the hydrocarbons sector, so having said this, we will now proceed to explain the tax regime that applies to them in relation to the Special Tax on Hydrocarbons and VAT. Suspensive
The tax regime applicable to hydrocarbon bonded warehouses (IIEE and VAT) Read More »
The AEAT’s refusal to return to the service stations the 20 cents bonus they paid in advance As you may recall on March 30, 2022, the Royal Decree-Law 6/2022, of March 29, 2022, adopting urgent measures within the framework of the National Plan of response to the economic and social consequences of the war in Ukraine,
El Share Purchase Agreement y el Asset Purchase Agreement El Asset Purchase Agreement (APA) y el Share Purchase Agreement (SPA) son dos tipos de acuerdos comúnmente utilizados en operaciones de compra de empresas. Ambos contratos regulan la transacción de bienes y activos, pero presentan diferencias significativas en cuanto a qué se está comprando y qué responsabilidades
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Termination due to non-compliance by the Company Royal Decree 901/2020, of October 13, which regulates equality plans and their registration, established in article 5 that, without prejudice to the provisions agreed in collective bargaining agreements, equality plans must be negotiated by the companies with the legal representation of the workers, setting up the corresponding negotiating
The Court of Justice opens the way to declare the nullity of multiple exclusive fuel supply contracts On April 20, 2023 was published the Judgment of the Court of Justice of the European Union, which resolved the preliminary question raised by the Commercial Court No. 2 of Madrid, by which opens the door for multiple owners
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