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STRENGTHENING AND CONSOLIDATING COMPANY MEASURES TO DEFEND EMPLOYMENT

Law News – Labour Law Department – January 2021 Following Royal Decree-Law 30/2020 of 29 September on company measures to protect employment, and due to the persistence of the negative effects on businesses and employment arising from COVID-19, Royal Decree-Law 2/2021 of 26 January on strengthening and consolidating company measures

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AN ESTATE ACTING AS SHAREHOLDER

Law News – Commercial Law Department – January 2021 A new resolution of the General Directorate for Legal Certainty and Public Trust (Dirección General de Seguridad Jurídica y Fe Pública, “DGSJF”), dated 10 December 2020, has recently been published. It rules on certain agreements adopted by the board of directors

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MAIN TAX INNOVATIONS INTRODUCED BY THE 2021 STATE BUDGET LAW

Law News – Tax Law Department – January 2021 On 31 December 2020, Law 11/2020 on the General State Budget for 2021 (hereinafter “LGST2021”) was published, introducing amendments to most of the State taxes. The most important of these are summarised below. 1.- PERSONAL INCOME TAX With effect from 1

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MAIN TAX INNOVATIONS INTRODUCED BY THE 2021 STATE BUDGET LAW

Law News – Tax Law Department – January 2021 On 31 December 2020, Law 11/2020 on the General State Budget for 2021 (hereinafter “LGST2021”) was published, introducing amendments to most of the State taxes. The most important of these are summarised below. 1.- PERSONAL INCOME TAX With effect from 1 January

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THE COURT OF JUSTICE OF THE EUROPEAN UNION CONSIDERS THAT THE CURRENT JURISPRUDENTIAL CRITERION ON CALCULATING COLLECTIVE REDUNDANCY THRESHOLDS IS CONTRARY TO EUROPEAN REGULATIONS

Law News – Labour Law Department – December 2020 The Court of Justice of the European Union (“CJEU”) has just delivered a far-reaching judgment (CJUE of 11 November 2020, Case C300/19 – Marclean) addressing a question for a preliminary ruling concerning the interpretation to be given to article 51 of

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