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Amendment of Directive 2007/36/CE on the exercise of certain rights of shareholders in listed companies.

On 20 May 2017, the text of Directive 2017/828, amending Directive 2007/36/EC, of the European Parliament and of the Council of 11 July 2007, as regards the encouragement of long-term...

Written on 30 May 2017


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The Catalonian tax on non-productive assets held by companies

On the 12th of May 2017, Law 6/2017 approving the tax on non-productive assets held by companies was published in the Official Gazette of the Catalonian Government. Clearly, this tax...

Written on 30 May 2017


Read time 4m

Valuation of shares in the event of a shareholder’s withdrawal or exclusion from a limited liability company

Which is the procedure to be followed for the valuation of shares when a shareholder has exercised its withdrawal right or has been excluded from the company? Article 353 of...

Written on 30 May 2017


Read time 2m

The Labour Inspectorate will not sanction companies that do not record the daily working hours of their employees.

The Director General of the Labour Inspectorate has published Instruction 1/2017 dated 18 May, which complements its previous Instruction 3/2016 on “Intensification of control over working hours and overtime”. It...

Written on 25 May 2017


Read time 2m

Modelo 232 – nueva declaración informativa de operaciones vinculadas

Con fecha 27 de abril, se ha publicado en la página web de la Agencia Tributaria, un Proyecto de Orden por el que se aprobaría una nueva declaración informativa (Modelo...

Written on 2 May 2017


Read time 2m

The limits to the enforceability of religious and ideological neutrality company policies attending to the Judgment of the Court of Justice of the European Union of 14 March 2017

The judgment of the Court of Justice of the European Union dated 14 March 2017 (Case C-1571/2015) analyses the enforceability of company policies that forbid workers from using political, religious...

Written on 27 Apr 2017


Read time 3m

Relevant changes in patents and utility models as a result of Law 24/2015, of 24 July, on Patents coming into effect and replacing Law 11/1986, of 20 March, on Patents

On 25 July 2015, the Official State Gazette published the new law on Patents, Law 24/2015, of 24 July, which, prior vacation legis, came into effect on 1 April 2017. ...

Written on 27 Apr 2017


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Profits arising from pursuit of the corporate purpose

Interpretation of the concept of “profits arising from pursuit of the corporate purpose” in connection with the shareholders’ right of withdrawal as a result of the lack of distribution of dividends,...

Written on 25 Apr 2017


Read time 2m

The energy industry needs a ‘grand bargain’ on flexibility

The future of European energy depends on flexibility. This calls for a regulatory rethink based on a grand bargain between all players, says Simon Hobday, partner at Osborne Clarke If...

Written on 7 Apr 2017


Read time 4m