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The Spain supreme court establishes doctrine on the right of separation of the shareholders
We analyse the recent doctrine of the Spain Supreme Court on the right of separation of shareholders in corporate enterprises. The Civil Chamber of the Supreme Court rules on the moment in which the …
The spanish courts open up the possibility of offsetting negative tax losses by rectifying tax returns
This article analyses the way opened by the Spanish Court ( Audiencia Nacional ) with a tax ruling of December 2020 to offset tax losses by rectifying tax returns. That ruling concludes that …