What is the proper jurisdiction for employers and employees to resolve personal income tax-related issues?
The issue as to which jurisdiction is competent to hear claims regarding the appropriateness and amount of personal income tax withholdings made by an employer from an employee has been the subject of settled case law. Indeed, the Supreme Court has repeatedly held that the determination of whether or not personal income tax withholdings […]read more
Following the introduction into the Spanish legal system of criminal liability of legal persons in 2010, consideration was given to the importance of putting control mechanisms in place to ensure compliance with legislation in order to avoid or reduce such liability as far as possible. These mechanisms, and, in particular, the implementation of compliance programs, […]read more
After 10 months with a caretaker Government in Spain and therefore a limitation of its most important powers (in particular, promoting legislative and political initiatives), a new legislature has now commenced in which we are therefore likely to see the implementation of changes to legislation that will affect a number of areas of Spanish law, […]read more