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Kategorie-Archive: Blog
Unter den Bestimmungen des Königlichen Gesetzesdekrets 16/2020 vom 28. April über Prozess- und Organisationsmaßnahmen zur Behandlung des COVID-19 im Bereich der Justizverwaltung, veröffentlicht im BOE vom 29. März 2020, ist vor allem die neue Bestimmung bezüglich der Ursache für die gesetzliche Auflösung der Gesellschaft aufgrund von Verlusten hervorzuheben.
Die derzeitige Situation, die durch Covid 19 entstanden ist, wird Auswirkungen auf die Ausführung von Verträgen haben, und um dies zu lösen, wird es notwendig sein, auf höhere Gewalt oder die „rebus sic stantibus“-Regel zurückzugreifen. Letzteres entschied der Oberste Gerichtshof kurz vor der Alarmstufe in seinem Urteil vom 6. März 2020.
Order ESS/214/2018, of 1 March, published in the Official State Gazette (Boletín Oficial del Estado- BOE) of 6 March, modifies the purpose and the objective and subjective scopes of the EDS System (Sistema de Remisión Electrónica de Datos (“RED”)) regulated under Order ESS/484/2013, of 26 March. In this sense, the objective scope includes a set […]
The judgment handed down by the Social Affairs Chamber of the Supreme Court on 20 April 2018 rectifies earlier case-law and resolves that as of January 2008, the new legal system for replacement employee contracts provided for under Article 12.6 of the Workers’ Statute must be applied gradually, based on the following conclusions: Pursuant to […]
PATENT BOX: Amendments effective for tax periods starting from 1 January 2018 Article 23 of the Corporate Income Tax Law 27/2014, of 27 November, is amended to adapt its regulation to the resolutions passed in the European Union and OECD agreements, particularly to comply with the provisions defined in the report relating to Action 5 […]
In the judgment of 8 February 2018, the Social Affairs Chamber of the Supreme Court analyzes the right a worker has to return to the workplace after taking a leave for personal reasons when there are no vacancies, even in the case where the company does not fill similar positions left by other employees whose […]
Legal and late-payment interest Additional Provision 51 sets the legal interest rate at 3% until 31 December 2018. Similarly, the late-payment interest rate referred to in Article 26.6, General Taxation Law 58/2003, of 17 December, is set at 3.75% for the same period. Multiple Effect Public Indicator of Income (Indicador público de renta de efectos […]
Hosting service providers, in respect of content provided by content providers which they store at the request of those content providers, are encouraged to take effective, appropriate and proportionate measures to tackle illegal content online, in accordance with COMMISSION RECOMMENDATION (EU) 2018/334 of 1 March 2018 on measures to effectively tackle illegal content online. Those […]
On Friday, April 6, the Council of Ministers approved the 2018-2020 Strategic Plan for Employment and Social Security Inspection. This plan reinforces control over unsubstantiated temporary employment, part-time employment, and training contracts. Furthermore, gender discrimination will be prioritized, whereby potentiating supervision of the salary gap between genders and collective bargaining to avoid discriminatory clauses. Other […]