The real aim of the UE Regulation on personal data protection?
Balancing Data Protection and Public Interest: VAT Fraud as a Legitimate Exception Under the GDPR From our point of view, the aim of Regulation (EU) 2016/679 on personal data protection does not seem as clear as it might initially appear. We were surprised by the approval of this new regulation, which did not appear […]
European Platform connecting Companies’ Registers
New EU-wide framework enhances access to corporate information and simplifies formalities across Member States through a unified digital register system Directive 2012/17/EU, developed by the Commission Implementing Regulation (EU) 2015/884 of 8 June 2015, established a system for interconnecting Business Registers in the European Union, based on an e-Justice portal that links the central […]
Intra-Community VAT
Limits of Formalism in VAT Exemptions: When Intra-Community Supplies Cannot Be Denied for Registration Irregularities Judgment of the Court of Justice (Ninth Chamber) of 9 February 2017 on preconditions for the exemption of an intra-Community supply The European Court of Justice has finally clarified that Directive 2006/112/EC on the common system of value […]
Title retention agreements
Digitalisation of Title Retention Agreements: Enhanced Legal Security and Efficiency in the Registration of Hire-Purchase Contracts in Spain Good news for title retention agreements in Spain. In the modern era of the internet, digitalization and telematic management, one area of private and registration law remained inexplicably anchored in the past and caused real […]
Public Procurement Procedures in Spain
The European Single Procurement Document: A Standardised Tool to Simplify Public Procurement Across the EU and Promote SME Participation One of the major objectives of Directives 2014/24/EU and 2014/25/EU is the lessening of administrative burdens of contracting authorities, contracting entities and economic operators, not least small and medium-sized enterprises. A key element of that […]
Enabled Electronic Address (DEH)
Mandatory Electronic Communication Channel for Companies with Spanish Tax Obligations: Setup, Access and Legal Deadlines According to the Spanish regulations, it is currently compulsory for any Company with potential revenues in Spain to dispose of an Enabled Electronic Address (DEH) to receive electronically any communications issued by the Spanish Tax Authorities. From a […]
Labour Relationships – Contribution Relief for Permanent Contracts
Contribution Relief for Permanent Contracts: Multi-Year Social Security Incentives for Growing SMEs and Employers More incentives for hiring workers. The minimum amount exempt from contribution in the case of all types of permanent contracts comes into effect in March 2015. Specifically, the first €500 will be exempt from the contribution basis for common […]
Tax and Accounting Management
Limits to Formalism in VAT Deduction: When Minor Compliance Errors Do Not Justify Denial of Input Tax Recovery Can the Tax Office deny the entitlement to deduct VAT revenue when the taxable person has failed to comply with certain non-substantial registration obligations? In a sentence issued on 11 December 2014, […]
Competition in Renewable Energy Markets – Regulatory Framework
A New Regulatory Framework for Renewable Energy: Market-Based Compensation and Guaranteed Return Mechanism in Spain A new piece of regulation on renewable energy, cogeneration and waste has entered into force in June 2014 Royal Decree 413/2014 on energy production from renewable sources, cogeneration and waste. This regulation aims to overcome the […]
Industrial Property
Successful SME Engagement in EU Biotech Research: Results and Insights from FP7-Funded Participation in the ‘Biotechnologies’ Programme The report provides a comprehensive overview of the measures taken by the European Commission to encourage SME participation in EU-funded projects within the FP7 activity ‘Biotechnologies’, and of the opportunities that SMEs found. It updates knowledge […]