Can the employer set limits on the use of trade un […] Can the employer set limits on the use of trade union time credit?
Month: February 2025
Frequently, companies ask us for advice to resolve a situation that is causing them conflict: the inadequate use of the hours corresponding to the trade union credit legally recognised for people who have been validly elected as members of the legal representation of workers, either as staff delegates or as members of the works council. […]
Read article
The importance of implementing criminal compliance […] The importance of implementing criminal compliance
Article 31 bis of the Criminal Code provides that a company may be exempted from criminal liability if it proves that it has effectively implemented a crime prevention system. To this end, the Supreme Court has stressed the need for the compliance programme to be effective, i.e. not merely formal or theoretical, but to have […]
Read article
The prohibition of competition by directors: a mec […] The prohibition of competition by directors: a mechanism to prevent unfair competition
Corporate governance carries with it a great deal of responsibility. A major concern is the potential conflict of interest of directors. In certain cases, a director could take advantage of his position to establish his own company, which is a direct competitor of the company he manages, thus diverting business opportunities or valuable resources to […]
Read article
In previous blog posts, we have dealt with important aspects of Real Estate Investment Trusts (REITs), such as REITs in family business planning, liquidity management in REITs or the tax advantages, possible disadvantages, stock market listing and future expectations of SOCIMIs. In this new entry, we are going to refer to the indirect taxation of […]
Read article
Vendor Due Diligence: a strategic tool for the sal […] Vendor Due Diligence: a strategic tool for the sale of your company
Selling a business is one of the most important decisions an entrepreneur can make. However, many sales transactions fail due to a lack of preparation on the part of the seller. In an increasingly demanding and competitive market, preparation is an essential factor in achieving the best possible result. If your company has grown significantly […]
Read article
Legal mechanisms to guarantee the position of the […] Legal mechanisms to guarantee the position of the family in family business M&A processes
Family businesses make up 85% of the business fabric in Spain and play an essential role in the economy. Their identity is built on values such as tradition, resilience and long-term commitment. However, their unique structure, where business management, wealth and personal relationships are intertwined, poses particular challenges when facing an M&A process, especially when […]
Read article
What is the Lombard Loan? The lombard loan is a type of collateralised legal transaction. Under it, the borrower offers the lender, as collateral, a security. This security may be enforceable in the event of non-compliance with the agreed repayment terms of the loan (or credit, because it can also be structured in this way). […]
Read article
Main implications of the new European Union Direct […] Main implications of the new European Union Directive regulating the labour framework of digital platforms
The recent publication of Directive (EU) 2024/2831 of the European Parliament and of the Council, dated 23 October 2024, on improving working conditions in platform work, represents a step forward in the regulation of work on digital platforms.
Designed to ensure greater transparency and protection of the rights of workers serving […]
Read article
Economic activity and property entity in the Corpo […] Economic activity and property entity in the Corporate Income Tax Law
Economic activity for corporate income tax purposes The concept of economic activity within a company can have important consequences with regard to the personal taxation of the individual partner, mainly in the Wealth Tax or in the Temporary Solidarity Tax on Major Fortunes, as well as in Inheritance and Gift Tax, determining the little or […]
Read article
New Supreme Court ruling: impact on compensation f […] New Supreme Court ruling: impact on compensation for wrongful dismissal
A key ruling for companies regarding compensation for unfair dismissal The Supreme Court has recently issued Ruling no. 1350/2024 of 19 December 2024, in which it addresses the possibility for judicial bodies to establish compensation for unfair dismissal higher than that provided for in Article 56.1 of the Workers’ Statute (ET). What does the law […]
Read article