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Results: 1-7 of 7

Spanish Supreme Court holds that unfairly dismissed employees have the right to exercise share options

  • Squire Sanders
  • -
  • Spain
  • -
  • April 21 2008

In D. Jose Miguel vs Accenture, SL y Accenture Ltd the Spanish Supreme Court has held that an employee who has been unfairly dismissed retains his right to exercise his share options even if a condition of the stock option plan requires him to be an employee of the company at the time of exercise

Backdoor claims - further developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • Spain
  • -
  • November 20 2009

The Spanish Supreme Court recently issued a decision on the possibility of employees exercising their stock options after termination of their employment agreement

Tax refund opportunity in Spain for EU pensioninvestment funds

  • Dechert LLP
  • -
  • European Union, Spain
  • -
  • May 11 2010

EU pension funds and investment funds that have invested in Spanish dividend yielding equities should consider the possibility of seeking a refund of tax previously incurred on such dividends

Supreme Court clarifies rules with regards to the factoring of benefits obtained from the exercise of stock options into the calculation of severance payments.

  • Freshfields Bruckhaus Deringer LLP
  • -
  • Spain
  • -
  • October 13 2008

A resolution of the Spanish Supreme Court in June 2008 states that the profits for the exercise of share options by an employee must be considered as part of hisher salary

General counsel update: 31 May 2012

  • Herbert Smith Freehills LLP
  • -
  • Argentina, China, European Union, Hong Kong, Singapore, Spain, United Kingdom
  • -
  • May 31 2012

This is the twenty-ninth in our series of General Counsel Updates which aim to summarise major developments in key areas

European Commission refers Portugal and Spain to the ECJ over discriminatory taxation of pension funds

  • Freshfields Bruckhaus Deringer LLP
  • -
  • European Union, Portugal, Spain
  • -
  • December 22 2008

The European Commission has announced that it will refer Spain and Portugal to the European Court of Justice (ECJ) for their rules under which dividend andor interest payments to foreign pension funds may be taxed more heavily than dividend andor interest payments to domestic pension funds

Precedents of the Supreme Court of Spain regarding stock options

  • Jones Day
  • -
  • Spain
  • -
  • April 25 2013

Over the past decade, the Supreme Court of Spain has been clarifying several legal issues affecting stock options granted in favour of the employees