The Spanish Tax Agency has recently launched a special plan to check on taxpayers who repeatedly record tax losses on their Corporate Income Tax returns, which can be carried forward and offset in subsequent periods. The move was revealed in the 2020 General Tax Control Plan, which was recently published and notably includes…

    The Supreme Administrative Court of Sweden recently lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU), on whether a branch and its principal establishment (that is, its headquarters in another jurisdiction), where the latter is part of a VAT group, are considered independent parties for…

We are delighted to announce that our partner Jorge Francisco Castro has been selected as a “Lawyer of the year” for 2020 in the field of Real Estate Law, where he is placed among the top twenty lawyers. He is the second member of the team at Bové Montero y Asociados, together with Susana Arroyo,…

    For foreign companies interested in operating in the EU, it is important to know when a structure is regarded as a fixed establishment (FE) for VAT purposes. In this respect, Advocate General Kokott’s preliminary findings in case C-547/18, on whether or not a subsidiary constitutes a FE, are particularly relevant. The events that…

    Em Março de 2019, foi publicado o Real Decreto-Lei 6/2019 de 1 de Março, que implementou, entre outros, a Lei Orgânica 3/2007, de 22 de Março, sobre a igualdade efetiva entre mulheres e homens, que introduz importantes novidades para garantir a igualdade de tratamento e de oportunidades entre mulheres e homens no emprego….

  On 17 and 18 January, the HLB European Planning Meeting is taking place in Vienna. Every year, this event brings together a large number of the network’s Firms in Europe, and therefore it is one of the three big annual gatherings. Our Partners, Mª Teresa Bové and Gemma Piñero, along with Mónica Bové and…