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The non-retroactivity in the application of changes in administrative and judicial criteria that are detrimental to taxpayers
The Central Economic Administrative Court (TEAC) in a recent resolution dated March 23, 2022 pronounces on the non-retroactivity in the application of changes in administrative...
The interruption of seniority in temporary contracts, increasingly complicated
The Judgment by the Supreme Court of 02/12/2020 issued in Unification of Doctrine corrects the previous doctrine and questions the interval between contracts that was considered...
Is dismissal considered null and void in cases of temporary disability?
[Document outdated due to the entry into force of Law 15/2022, of July 12, 2002, on equal treatment and non-discrimination] The recent judgment from the High Court of Justice of...
Effectiveness and validity of shareholders’ agreements
As defined by the Spanish Supreme Court (see, among others, STS 128/2009 and 138/2009 both on 6 March), <<shareholders' agreements (also known in Spanish as acuerdo o...
Limitation on the distribution of dividends due to ERTES
As a result of the health crisis arising from the pandemic caused by COVID-19, many companies have been forced to promote Record of Temporary Employment Regulation ("ERTES") to...
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