International Desk

view pdf Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications This post briefly explains Spain's implementation of EU Directive 2019/2121 and the corresponding new regulations concerning corporate structural changes in mergers by the Royal Decree-Law, which amends Law 3/2009 on structural changes of capital companies (LME). The Royal Decree-Law, effective from June 29, 2023 incorporates Directive (EU) 2019/2121, issued by the European Parliament and the Council [...]

View the PDF The Court of Justice of the European Union has delivered its judgement concerning the Penalty Regime for the Informative Return on assets and rights located abroad (Form 720) finding it contrary to EU Law The judgment of the Court of Justice of the European Union number C-788/19 of 27 January 2022 determines that the informative return on assets and rights located abroad (form 720) is contrary to European Union [...]

View the PDF The Council of Ministers approved Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling. Please find below the link to the provision published in the BOE on 10 July: https://www.boe.es/boe/dias/2021/07/10/pdfs/BOE-A-2021-11473.pdf  [...]

View the PDF When is it mandatory for a company to have a Whistleblowing Channel? On 17 December 2021, Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, also known as the Whistleblowing Directive, came into force in all Member States. This directive lays down common minimum standards for the protection of persons reporting [...]

View the PDF On 17 December 2021, Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, also known as the Whistleblowing Directive, came into force in all Member States. This directive lays down common minimum standards for the protection of persons reporting breaches of European Union law (public procurement, environmental protection, public health, etc.) [...]