The Supreme Court Unifies Doctrine and Clarifies That Periods of Inactivity for Employees with a Permanent Discontinuous Contract Do Not Count Towards Seniority

The Spanish Supreme Court has once again ruled on one of the most debated issues in labour law: how to calculate severance compensation for employees with a permanent discontinuous contract. In its recent decision, STS 2396/2025 of 20 May, the Court resolved this controversy and established binding doctrine regarding how periods of service should be… Читать далее The Supreme Court Unifies Doctrine and Clarifies That Periods of Inactivity for Employees with a Permanent Discontinuous Contract Do Not Count Towards Seniority

Опубликовано
В рубрике Labor

BANK LIABILITY IN CASES OF USE OF PASSWORDS AND CODES FRAUDULENTLY OBTAINED BY A THIRD PARTY (PHISHING, SIM SWAPPING)

Who should bear the economic consequences—the client or the bank—in the case of apparently valid and authentic transactions that turn out not to be, since they were neither carried out nor authorized by the client? That is, what happens if a third party has used the user’s credentials obtained by any means, generally technical, impersonating… Читать далее BANK LIABILITY IN CASES OF USE OF PASSWORDS AND CODES FRAUDULENTLY OBTAINED BY A THIRD PARTY (PHISHING, SIM SWAPPING)

Gradual Reduction of the Corporate Income Tax Rate

Law 7/2024, of December 20, has introduced a reform of the Corporate Income Tax rates that will benefit small and medium-sized enterprises over the coming years. The amendment of the tax rates is already applicable from the current tax year 2025 and will be implemented progressively through to tax year 2029. The reform is being… Читать далее Gradual Reduction of the Corporate Income Tax Rate

Опубликовано
В рубрике Tax

Employment Law Updates on Dismissal: Key Aspects to Consider for 2025

The year 2025 will be a period of extremely significant changes to labour regulations. The most widely publicized developments, which were already on the political agenda during 2024 and have begun their legislative journey through the Draft Bill approved by the Council of Ministers on February 4, 2025, are as follows: Reduction of the weekly… Читать далее Employment Law Updates on Dismissal: Key Aspects to Consider for 2025

Опубликовано
В рубрике Labor

The Family Governance Protocol: An effective tool for the family and the business

In our country, the vast majority of businesses are family-owned, meaning that their owners belong to the same family. Like the family itself, a business is not static but evolves over time. Therefore, certain measures must be taken to ensure family harmony, and the continuity and success of the business. A Family Protocol, when drafted… Читать далее The Family Governance Protocol: An effective tool for the family and the business

Опубликовано
В рубрике Commercial