View the PDF In Article nº 8/20 we already mentioned the great relevance of the European Directive 2019/1937 on the protection of persons who report through the Whistleblowing Channels and the first court decisions have not been long in coming. Supreme Court ruling 35/2020, of 6 February, deals with the anonymous report received by the person responsible for Human Resources, in which the commission of a fraud offence within the company was [...]
View the PDF There are many inquiries we receive from clients who need to claim pecuniary credits of a determined, overdue and due amount derived from relationships in which at least two States of the European Union are involved. In these cases, Regulation (EC) No 1896/2006 that covers all cross-border civil and commercial matters is applicable except for the following cases: Marital economic regimes, wills and successions. Bankruptcy, business liquidation procedures. Social [...]
View the PDF The Tax department of ESCURA would like to remind the tax obligation in Spain to report assets and rights located outside of Spain (Form 720). The scope of the obligation applies to those who are considered Spanish tax residents. The reporting obligation should be carried out through Form 720, with the filing deadline being March 31st, with no possible extension. The assets and rights to be reported to the [...]
View the PDF On 26th November 2019, the new Directive (EU) 2019/1937 of the European Parliament and of the Council, dated October 23, 2019, was published in the Official Journal of the European Union, on the protection of individuals reporting infringements of the Union law. This Directive officially entered into force last 17th December 2019, leaving the Member States a period of 2 years to transpose the Directive in their respective national [...]
View the PDF The UK Government has prepared a guide for UK nationals who are living in the EU, Iceland, Liechtenstein, Norway, Switzerland or Ireland about preparing for Brexit. See the guide in the following link: https://www.gov.uk/guidance/living-in-the-eu-prepare-for-brexit
View the PDF The criminal liability of legal persons is generating a growing jurisprudential body that develops the legal provisions in this regard, since these are not always enough to respond to all questions raised. One of these issues is the case of transnationality: what happens in cases in which the legal person prosecuted is a foreigner? Article 23.1 of the Organic Law of the Judiciary (LOPJ) states that “In the criminal [...]
Best Lawyers, the most prestigious guide of lawyers in the United States, has already published the list of the most outstanding Spanish lawyers by specialty, for the year 2020. Among the most outstanding lawyers, 14 lawyers from Escura have been selected, having received a total of 17 mentions in the areas of Corporate and M&A, Tax, Litigation, Banking and Finance, Real Estate Law and Privacy, Data Protection Law, Corporate Governance & Compliance [...]
View the PDF Generally, the employees we move are concerned about maintaining contributions in the country of origin for future benefits, whether unemployment, retirement, etc. However, and under Regulation (EC) 883/2004 of the European Parliament and of the Council of April 29, 2004 on the coordination of social security systems, the Social Security Coordination Regulations that exist in the European Union, the different requirements for those employees who temporarily move through their [...]
View the PDF There are many clients’ inquiries we receive regarding the recognition of foreign judicial decisions in Spain. The recognition and homologation of foreign sentences in Spain, follows different channels depending on whether the court issuing the resolution is community or not. In the first case, if the operative act comes from a European Union member state (except Denmark), the recognition and enforcement of the sentence will be automatic. The recognition [...]
