Technical errors are corrected in the directive requiring large companies to identify and manage negative impacts on human rights and the environment across their value chains.
Red.es will transfer to the Bank of Spain data on beneficiaries of Digital Kit and Consulting Kit to analyze their impact on the digitalization of SMEs and self-employed workers. The agreement guarantees the protection o...
The DGSJFP resolves that a limited liability company can register a capital reduction due to losses without an auditor's report if the agreement is adopted unanimously by all partners, as it is a waivable protective meas...
The General Directorate resolves that an SL may be dissolved and liquidated even when a partner has died and their heirs have renounced, with the pending inheritance represented by a notary.
The DGSJFP resolves a dispute on whether it is valid to include in the bylaws of an SL that the pledgee receives economic rights when executing the pledge of participations.
The DGSJFP resolves an appeal on whether it is valid to include in bylaws that the pledgee receives dividends when pledge execution of shares begins.
The DGSJFP resolves a matter on whether bylaws of a company can grant economic rights to the pledgee of shares during execution. The validity of antichretic pledge in capital companies is analyzed.
The DGSJFP resolves a matter concerning whether the bylaws of a limited liability company may grant economic rights to the pledgee during the execution of a pledge of shareholdings. The validity of this bylaw clause is a...
The DGSJ resolves a dispute on whether it is valid to include in bylaws that the pledgee creditor receives shareholder rights when executing the pledge. The legality of this clause in capital companies is analyzed.
The ICAC opens a two-month period for auditors and stakeholders to comment on the new international audit standard ISA-ES 570 on going concern and its associated changes.