Blog

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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COVID-19: New deadlines for the preparation of the annual accounts, legalization of accounting books, approval of the annual accounts and deposit at the Commercial Registry

Due to the health crisis caused by COVID-19, on March 17, exceptional measures were adopted regarding the regulation of the deadlines for the preparation, legalization and approval of the annual accounts, which decreed that the deadlines would start from the end of the state of emergency. Royal Decree-Law 19/2020, of May 26, published in the […]
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