M&A
Treasury Stock
The "Treasury Stock" is a dangerous territory that should not be abused. It is a highly regulated and very limited institution. Here's how ...
The practical aspects of the appointment of an Auditor
Auditor performs a triple task: Protect the minority partners, the creditors of the company and supervise the Administrators
What do judges understand by auditor independence?
In general, all companies must audit their annual accounts. This obligation is legally foreseen. However, 90% of Spanish companies do not have the obligation to audit.
Does the judge have the capacity to moderate a compensation freely agreed by the parties?
Does the Judge have the power to moderate a compensation freely agreed upon by the parties? At least in Spain, if it does.
Redhibitory action, hidden defects and different performance
What is the redhibitory action? Do all the hidden defects of an acquisition give the right to claim? What actions are there? When do they prescribe?
Preferential liquidation, a poisoned candy
These types of clauses are very common in practice. However, you have to be very careful when negotiating them. This is because, if the Investor has a relevant right of…
What is the taxable person’s reverse charge for VAT ?
The investment of the taxpayer causes the recipient of the transaction to be considered as a new taxpayer. That is, one society requires another for a service.
What kind of contract should the CEO have?
What kind of contract should the CEO have? How many times have we been faced with this question? What is the answer?
Financial Goodwill
Spain allowed the amortization of the financial goodwill, in the years before the great crisis of 2008. The financial goodwill is the difference between the book value and the sale…
Non-competition and permanency agreement
Non-competition and permanency agreement is obligatory in every contract that regulates a transaction. The details of each are described here.
