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Results: 1-10 of 351

Spanish Corporate-Real Estate Legal Update no 33. March 2017: The Supreme Court Upholds the Validity of Owners' Community Resolutions Made Under the Presidency of a Non-Owner
  • Squire Patton Boggs
  • Spain
  • March 29 2017

This judgment of the Supreme Court, dated 27 January 2017, decided on the claim brought by an owners' community against two owner-debtors who had


Spanish Corporate-Real Estate Legal Update no 33. March 2017: New Order of the Ministry of Finance RegardingTax Declaration Forms
  • Squire Patton Boggs
  • Spain
  • March 29 2017

A year has passed since tax reforms were introduced with Act 262014 (27 November), which amended the Personal Income Tax (IRPF) Act 352006 (28


Spanish Corporate-Real Estate Legal Update no 33. March 2017: The Supreme Court Reformulates Its Doctrine on the Retroactive Repayment of Floor Clauses
  • Squire Patton Boggs
  • European Union, Spain
  • March 29 2017

The Supreme Court dismissed the appeal by BBVA regarding the retroactive repayment of floor clauses in its first decision since the European Court of


Spanish Corporate-Real Estate Legal Update no 33. March 2017: Shareholders' Right of Separation When There Is No Distribution of Dividends
  • Squire Patton Boggs
  • Spain
  • March 29 2017

The partial reform of the Capital Companies Act (CCL) dated 2011


Spanish Corporate-Real Estate Legal Update no 33. March 2017 : A Court in Barcelona DeclaresThat the Clause of Unlimited Personal Liability of a Mortgagor Is Void
  • Squire Patton Boggs
  • Spain
  • March 29 2017

In its judgment of 7 December 2016, Mercantile Court No. 10 of Barcelona upheld, in full, the claim issued by the holders of a mortgage arranged with


Spanish Corporate-Real Estate Legal Update no 33. March 2017: The Supreme Court Upholds the Validity and Efficacy of a Purchase Agreement of a Future Plot After the Seller Fails to Comply With All the Deadlines Set Down in the Contract
  • Squire Patton Boggs
  • Spain
  • March 29 2017

In this judgment the Supreme Court upheld the decision of the Madrid Provincial Appeal Court (Judgment 3772014 (14 July)) which declared the


Spanish Corporate-Real Estate Legal Update no 33. March 2017: The Constitutional Court DeclaresTax on the Increase in Value of Urban Land to Be Unconstitutional in Cases of Decrease
  • Squire Patton Boggs
  • Spain
  • March 29 2017

The judgments of the Spanish Constitutional Court (CC) dated February 16, 2017 and March 1, 2017, decided two questions of unconstitutionality raised


Spanish Corporate-Real Estate Legal Update no 33. March 2017: Clauses Obliging Borrowers to Pay All the Costs of Formalising a Mortgage Declared Void
  • Squire Patton Boggs
  • European Union, Spain
  • March 29 2017

On 23 December 2015 the Civil Division of the Supreme Court gave judgment finding the clause to be abusive under which a credit institution, when


Spanish Corporate-Real Estate Legal Update no 33. March 2017: Royal Decree-Law 12017, of 20 January, on Urgent Measures to Protect Consumers Regarding Floor Clauses
  • Squire Patton Boggs
  • Spain
  • March 29 2017

On 21 January 2017, Royal Decree-law 12017 of 20 January, on urgent measures to protect consumers regarding floor clauses came into force (the


General Anti-Avoidance Regimes Gain Prominence in the Ever-Developing World of Global Tax Policy
  • Squire Patton Boggs
  • Australia, European Union, Germany, OECD, Poland, Spain
  • February 2 2017

As new legislation that targets tax avoidance continues to be released globally, General Anti-Avoidance Regimes (GAARs) are springing up in several