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  • Article

    Spain Establishes National Commission For Critical Infrastructure Protection

    The National Commission for Critical Infrastructure Protection (source document in Spanish), established on July 1 and chaired by the Secretary of State for Security, is the competent body to approve Sectoral Strategic Plans and to designate critical operators.
    SpainGovernment, Public Sector
    Jones Day
    Jones Day
  • Article

    Francisco Javier Ramón Analyses The Latest Judicial Setback To Madrid’s Low Emissions Zone

    The definitive annulment of the LEZ opens the door for affected citizens and businesses to claim damages arising from the application of a bylaw declared contrary to the principle of proportionality...
    SpainGovernment, Public Sector
    Toda & Nel-lo
    Toda & Nel-lo
  • Article

    Francisco Javier Ramón Analyses The Latest CJEU Ruling On Temporary Public Employment

    The Court of Justice of the European Union has issued a landmark ruling in the Obadal case that fundamentally challenges Spain's approach to managing abusive temporary employment in public administrations. This judgment questions whether Spanish mechanisms for addressing irregular contract chaining meet European standards of effectiveness, proportionality, and deterrent effect, with far-reaching implications for indefinite non-permanent workers...
    SpainEmployment and HR
    Toda & Nel-lo
    Toda & Nel-lo
  • Article

    The Constitutional Court Annuls The Special Tax Declaration On The Basis Of Unconstitutionality

    This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.
    SpainTax
    Anaford Attorneys
    Anaford Attorneys
  • Article

    Publicación En El Boletín Oficial Del Estado De La Ley De Presupuestos Generales Del Estado Para Este Año 2018

    El pasado día 4 de julio de 2018 se publicó en el BOE la esperada Ley de Presupuestos Generales del Estado para el año 2018 (Ley 6/2018, de 3 de julio).
    SpainGovernment, Public Sector
    Perez Llorca
    Perez Llorca
  • Article

    Constitutional Court Ruling Will Allow Employees To Challenge The Business Reasons For A Collective Dismissal

    According to the judgment of the Constitutional Court of 12 July 2021 (writ of amparo 5508-2018) an individual employee may challenge the business reasons for a collective dismissal.
    SpainEmployment and HR
    L&E Global
    L&E Global
  • Article

    The Constitutional Court Declares Partially Unconstitutional The Tax On The Increase Of Value Of Urban Land When The Property Is Sold At A Loss

    TIVUL is accrued as a consequence of the sale of a parcel of urban land, and is calculated objectively based on its cadastral value and the number of years it has been the legal possession of the seller.
    SpainTax
    Anaford Attorneys
    Anaford Attorneys
  • Article

    The Constitutional Court Declares Unconstitutional The Regulation On Installment Payments Of Corporate Income Tax

    On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income...
    SpainTax
    Marti & Associats
    Marti & Associats
  • Article

    El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial

    El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial
    SpainTax
    Anaford Attorneys
    Anaford Attorneys
  • Article

    Access to the Legal Profession in Spain

    In January 2006 a bill has been submitted to the Spanish Parliament concerning access to the legal profession. At present when students obtain their Law degree they automatically become legal practitioners. Any Law-degree holder (the course is completed over a five-year period), may be admitted to the Bar Association as from the next day he finishes he studies and from that very moment he may act as legal counsel in any matter regardless of its nature, complexity or amount.
    SpainGovernment, Public Sector
    Gomez-Acebo & Pombo
    Gomez-Acebo & Pombo
  • Article

    Residency And Work Issues For United Kingdom Citizens Residing In Spain In Case Of A No-Deal Brexit

    The date originally planned for the withdrawal of the United Kingdom from the European Union was March 29, 2019. However, the European Council and the United Kingdom
    SpainImmigration
    Marti & Associats
    Marti & Associats
  • Article

    Concesión Para Construcción Y Explotación De Hospital – Operación Única, Compleja E Indivisible A Los Efectos Del Iva

    En esta consulta, basándose en la Resolución del TEAC de 17 diciembre de 2017 y en la Sentencia del Tribunal Supremo de 1 junio de 2017, la DGT entiende que en el caso planteado ...
    WorldwideGovernment, Public Sector
    Perez Llorca
    Perez Llorca
  • Article

    El Tribunal Constitucional Declara Inconstitucional La Regulación De Los Pagos Fraccionados Del Impuesto Sobre Sociedades

    El 1 de julio, el Tribunal Constitucional ha adelantado, mediante una nota informativa, que ha estimado la cuestión de inconstitucionalidad sobre la regulación de los pagos
    SpainTax
    Marti & Associats
    Marti & Associats
  • Article

    Royal Decree-Act 5/2019 Covering Spain's Brexit Contingency Measures In Respect Of The Exit Of The United Kingdom Of Great Britain And Northern Ireland From The European Union Without Agreement. Financial Aspects.

    Royal Decree-Act 5/2019 covering Spain's Brexit contingency measures, was published on the Spanish Gazette on Friday March 2 (the "Royal Decree-Act").
    SpainFinance and Banking
    Dentons
    Dentons
  • Article

    Alerts On Employment Issues In Spain

    Spain has enacted several regulations with regard to the legal situation and the procedures to follow for UK citizens who will be working or living in Spain after Brexit.
    SpainGovernment, Public Sector
    Dentons
    Dentons
  • Article

    Constitutional Protection: Absence Of Judicial Control Of Unfair Clauses That Ignore The Primacy Of European Union Law

    The Judgment of the Plenary Session of the Constitutional Court (hereinafter TC) No. 31/2019, of February 28, dictates doctrine on the scope of the right of the respondent
    SpainGovernment, Public Sector
    Marti & Associats
    Marti & Associats
  • Article

    El Principio De Capacidad Económica Hay Que Ponerlo En Relación Siempre Con La Persona Obligada Al Pago Del Iivtnu

    La DGT se pronuncia en esta contestación a consulta (general, no vinculante) por primera vez respecto a la inconstitucionalidad del IIVTNU.
    SpainGovernment, Public Sector
    Perez Llorca
    Perez Llorca
  • Article

    Admitidos A Trámite Por El Tribunal Supremo Dos Relevantes Recursos De Casación Para La Unificación De Doctrina

    El TS ha admitido recientemente dos relevantes recursos de casación para la unificación de doctrina.
    SpainLitigation, Mediation & Arbitration
    Perez Llorca
    Perez Llorca
  • Article

    Las quejas vertidas por un trabajador se encuentran amparadas por el derecho de libertad de expresión

    En esta sentencia se analiza si las quejas vertidas por un trabajador discapacitado sobre su empresa al ayuntamiento titular...
    SpainEmployment and HR
    Perez Llorca
    Perez Llorca
  • Article

    The European Court Of Justice Establishes A New Criterion That Limits Administrative Appeals Against Negotiated Procedures Without Prior Publication

    The General Court of the European Union (GC) recently issued a ruling in case T-38/21, which is of significant importance for the realm of public procurement.
    European UnionGovernment, Public Sector
    Osborne Clarke LLP
    Osborne Clarke LLP

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