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Results: 1-4 of 4

European Court of Justice enforces strict harmonization

  • Latham & Watkins LLP
  • -
  • European Union, Spain
  • -
  • November 29 2011

The European Court of Justice is challenging national legislators in the European Union who introduced privacy laws stricter than those provided for by the European Data Protection Directive (9546EC

Recent developments

  • Latham & Watkins LLP
  • -
  • Spain
  • -
  • June 30 2010

In a recent case before the Spanish Supreme Court, the Court found that an employee is entitled to claim unfair dismissal in the following transfer-of-business case: a Spanish governmental body had outsourced activities to an external provider through successive contracts

Ruling of the European Court of Justice finds Spanish taxation of outbound dividends contrary to EU law

  • Latham & Watkins LLP
  • -
  • European Union, Spain
  • -
  • June 9 2010

On June 3, 2010, the European Court of Justice (ECJ) made public its decision in Case C-48708 (Commission v. Spain), which had been referred to the Court by the European Commission in late 2008

Recent rulings clarify the Spanish accounting and tax treatment of certain debt work-out transactions

  • Latham & Watkins LLP
  • -
  • Spain
  • -
  • December 14 2009

Under the Spanish Corporate Income Tax (CIT) Act, the CIT taxable base is initially determined on the basis of book income