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Multidisciplinary law and economics firm in Barcelona

Passenger Name Record

On September 17, Organic Law 1/2020, of September 16, was published in the BOE on the use of data from the Passenger Name Record for the prevention, detection, investigation and prosecution of terrorist offences and serious crimes. This regulation is transposed from Directive (EU) 2016/681 of the European Parliament and of the Council and was […]
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The Constitutional Court declares unconstitutional the regulation on installment payments of Corporate Income Tax

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income Tax approved by the Royal Decree-Law 2/2016, of September 30. The aforementioned regulation had introduced a series of modifications in the calculation of the installment payments for […]
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