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LegalPyme.es articles

 

EMAIL MARKETING AND DATA PROTECTION

EMAIL MARKETING AND DATA PROTECTION

17 August 2017

Data protection is taken very seriously in the European Union (EU) and, thus, in Spain too in its capacity as EU member State. This becomes apparent when designing commercial promotion campaigns via electronic mail, such as email marketing, which necessarily will have to conform to the relevant legal framework.

TYPES OF ARBITRATION: WHAT IS ARBITRATION EX AEQUO ET BONO?

TYPES OF ARBITRATION - WHAT IS ARBITRATION EX AEQUO ET BONO

21 July 2017

What is arbitration? The first commonly accepted meaning of the term “Arbitration” in the Dictionary published by the Spanish Royal Academy defines it as an “Out-of-court proceeding to solve disputes available to the parties provided they agree to submit disputes to the decision of one or several arbitrators”.

THE OFFENCE OF FALSIFICATION OF DOCUMENTS BY INDIVIDUALS

THE OFFENCE OF FALSIFICATION OF DOCUMENTS BY INDIVIDUALS

29 June 2017

The falsification of documents is normally a means to commit another offence, what criminal lawyers refer to as “joinder of offences”, but that can be prosecuted and punished separately.

TAX LOSS CARRYFORWARD: MAY THE OPTION TAXPAYERS APPLY FOR BE REVISED?

TAX LOSS CARRYFORWARD - MAY THE OPTION TAXPAYERS APPLY FOR BE REVISED

28 June 2017

In this article, we review the decision of 4 April 2017 by the Central Economic Administrative Tribunal (TEAC) on the interpretation of Article 119.3 of the Spanish General Tax Law (Ley General Tributaria) with respect to setting off tax loss carryforwards as an option for taxpayers and the limits regarding future use in the following financial years.

MAY YOU USE A COMPETITOR’S TRADEMARK IN THE SEM STRATEGY OF YOUR BUSINESS?

MAY YOU USE A COMPETITOR’S TRADEMARK IN THE SEM STRATEGY OF YOUR BUSINESS

21 June 2017

When designing your business’ Google AdWords (or any other SEM services providers) campaign, is it legal to use a competitor’s trademark as keyword?

In this respect, does this amount to an infringement of Article 34 of the Trademark Act (Ley de Marcas) or Article 12 of the Unfair Competition Act (Ley de Competencia Desleal). A recent ruling by Spain’s Supreme Court (Judgement of 15 February 2017) sets out the Supreme Court’s approach and will serve as a guide to future similar cases.

SACTIONS FOR COMPETITION LAW INFRINGEMENTS

SACTIONS FOR COMPETITION LAW INFRINGEMENTS

16 June 2017

In an earlier article, we wrote about commercial practices amounting to infringements of competition law rules and how they should be prevented in order to avoid the prevention, restriction or distortion of effective competition in all or part of the market.

HOW SHOULD SMEs FACE AND SOLVE LEGAL PROBLEMS?

HOW SHOULD SMEs FACE AND SOLVE LEGAL PROBLEMS

13 June 2017

Legal problems facing companies (or between shareholders) pose a real threat to their business. In such cases, it is all about knowing how to deal with such situations, or even better preventing them from ever happening in the first place.

Unlike larger companies, fewer resources and a lack of experience leave SMEs more exposed to risk legal problems represent for their activity.

For this reason, LegalPyme.es has explained to Con Tu Negocio, MOVISTAR’s website specialized in SMEs and professionals, which legal problems SMEs normally face and how to tackle them.

REQUESTS FOR PREPARATORY INQUIRIES AND UNFAIR COMPETITION

REQUESTS FOR PREPARATORY INQUIRIES AND UNFAIR COMPETITION

1 June 2017

In business transactions unfair competition practices are unfortunately not uncommon affecting SMEs as well as consumers. However, in Spain the number of unfair competition judicial proceedings remains low, compared to the overall figure of commercial litigation.

COMPLIANCE AND SMEs: RULES SEEKING TO PREVENT CORPORATE CRIMINAL LIABILITY APPLY

COMPLIANCE AND SMEs - RULES SEEKING TO PREVENT CORPORATE CRIMINAL LIABILITY APPLY

29 May 2017

In previous articles we have written about the increasing importance of corporate criminal liability compliance programmes under the current regulatory framework in Spain. While many larger companies have already implemented such programmes, it is a reality that amongst SMEs this is not the case. This may be due to a misconception about the scope of the relevant rules –probably thought to apply to larger companies only– or to the belief that risk exposure does not warrant their implementation, which is wrong.

NEW DEVELOPMENTS IN INCOME AND PROPERTY TAXES FOR 2016

NEW DEVELOPMENTS IN INCOME AND PROPERTY TAXES FOR 2016

16 May 2017

On 23 March 2017, Ordinance HFP/255/2017 was published in Spain’s Official Journal and with it the new forms for income and property taxes. This article sets out all new developments in income and property taxes for 2016.

SPAIN’S SUPREME COURT TAKES STANCE ON HOW TO RECORD WORKING TIME AND OVERTIME

SPAIN’S SUPREME COURT TAKES STANCE ON HOW TO RECORD WORKING TIME AND OVERTIME

8 May 2017

Throughout 2016 and early 2017, we have seen, not without surprise, appear a new judicial approach on the record of working time that seemed to bring about a revolution in the way companies manage and control the working time and overtime of their employees.

COMPANY DIRECTORS: FUNCTIONS, RESPONSIBILITIES AND REQUIREMENTS

COMPANY DIRECTORS - FUNCTIONS, RESPONSIBILITIES AND REQUIREMENTS

5 May 2017

Acting as director of a company is certainly far riskier than those taking on such positions may thing. Unlike shareholders, directors are subject to a number of rules providing for their unlimited liability for actions and/or omissions attributed to the company.

COMPETITION LAW: ANTI-COMPETITIVE CONDUCT

COMPETITION LAW - ANTI-COMPETITIVE CONDUCT

3 May 2017

Competition law offers the tools necessary to enable the proper functioning of markets. In particular, the aim of competition rules is to ensure that competition between companies is neither prevented, nor restricted, nor distorted.

INTERIM MEASURES AND MEASURES TO PRESERVE EVIDENCE

INTERIM MEASURES AND MEASURES TO PRESERVE EVIDENCE

26 April 2017

Structural reasons and a shortage of material as well as human resources result in protracted judicial proceedings. A first instance proceeding may well last a year from the filing of the suit until the issuance of the ruling. In the meantime or even ahead of the commencement of the proceedings a request for, respectively, conservatory or interim measures may prove very useful in securing the possibility of enforcing a future judgement in favour of the claimant.

ENFORCEABILITY UNDER SPANISH LABOUR LAW OF PENALTY CLAUSES FOR BREACH OF A POST-EMPLOYMENT NON-COMPETE

ENFORCEABILITY UNDER SPANISH LABOUR LAW OF PENALTY CLAUSES FOR BREACH OF A POST-EMPLOYMENT NON-COMPETE

19 April 2017

The penalty associated to a non-compete post-employment clause is an agreement entered into between an employer and an employee aims to protect the company against its breach by the employee, in that he or she does enter into or start a similar profession or trade in competition against another the employer.

HOW CRIMINAL LAW HELPS PROTECT TRADE SECRETS

HOW CRIMINAL LAW HELPS PROTECT TRADE SECRETS

10 April 2017

Very often the question about the protection of sensitive business or trade secrets having economic value to the company arises in the framework of employees- and managers-employer relationships. And repeatedly it will be asked whether an employee may use clients’ information available to him to set up his own business; or whether a manager may share with third parties the production method that the company he works for uses.

NEW SOFTWARE TO ASSIST IN THE FILING OF THE INCOME TAX STATEMENT

NEW SOFTWARE TO ASSIST IN THE FILING OF THE INCOME TAX STATEMENT

5 April 2017

On 23 March 2017, Ordinance HFP/255/2017 was published in Spain’s Official Journal and with it the announcement of the replacement of PADRE (short for Programa de Ayuda de Renta) with the new software (Renta Web) to assist taxpayers in the filing of their income and property tax statements. It is claimed that Renta Web has solved all the flaws and shortcomings of PADRE.

In addition, the article sets out, and briefly explains, the new regulatory developments applicable to the income tax for year 2016.

DO YOU HAVE AN IDEA?  THEN, FIRST THING: REGISTER YOUR TRADEMARK

registrar-mi-marca-600x340

3 Mar 2017

Few mishaps match the frustration that takes over a trademark lawyer when an entrepreneur (an individual or a company) with an exciting project already underway contacts you after having found out that his trademark, or a similar one, is being used by someone else and next admits not having had the time to register his trademark…

STARTING A BUSINESS ONLINE (ECOMMERCE): RULES AND INFRINGEMENTS

empezar-un-negocio-por-internet-ecommerce-asesoria-600x340

14 Mar 2017

The importance of specialized legal advice for an online project is unquestionable. It is essential to ensure that a business’ online activity complies with the obligations on information society service providers, which are those carrying on an economic activity on the Internet (e-commerce)…

ONLINE SCAMS: WHAT THEY ARE AND HOW TO PREVENT THEM

Estafas-por-internet-LegalPyme.es_

02 Mar 2017

In our day-to-day we resort to the Internet to hire services or buy products, because it saves time or spares us a trip to the mall; and so we often manage our bank accounts using Internet banking and place order for many kinds of products, ranging from groceries to second-hand vehicles or expensive holidays…

THE SPANISH LOCAL CAPITAL GAINS TAX IS
IN BREACH OF THE CONSTITUTION?

inconstitucional-la-plusvalia-municipal

22 Feb 2017

The Spanish local capital gains tax levies a tax on the increase in value of urban land over a 20-year period when it arises on the occasion of a transaction…

THE RIGHT OF SEPARATION OF SHAREHOLDERS WHERE NO DIVIDENDS ARE PAID OUT

derecho-de-separación

15 Feb 2017

The right of separation of shareholders, where a company does not pay out dividends, is again under discussion among corporate law practitioners. This right is triggered in the event that a company’s decision to share benefits amongst the shareholders is below a third of…

13 KEY CLAUSES FOR AN
INTERNATIONAL SALES AGREEMENT

contrato-compraventa-internacional-legalpyme-asesoria-online-juridica-fiscal

9 Feb 2017

What is most important in drawing up an international sales agreement is to ensure that it contains the necessary clauses and that the contract as a whole suits the transaction that it governs, regardless of whether it is a standard, model or ad-hoc contract…

DISMISSAL OF AN EMPLOYEE WHO IS ON SICK LEAVE: IS IT NULL AND VOID?

trabajador en situación de incapacidad temporal

1 Feb 2017

To date, an employer could let go an employee for the mere reason that the employee is on sick leave. In other words, under the assumption that the employee in question lacks any productive utility for being temporarily unable to work…

MEDIATION AND CONCILIATION: SWIFT DISPUTE RESOLUTIONS BENEFITING ALL

mediacion-conciliacion

25 Jan 2017

Mediation is an out-of-court dispute resolution method whereby two or more parties attempt to reach an agreement with the assistance of an impartial third-party, called mediator. In this case, it is the parties themselves that seek to find the solutions to their differences and…

CRIMINAL OFFENCES COMPLIANCE PROGRAMS: WHAT IS IT AND WHY IS IT BECOMING SO IMPORTANT?

compliance penal

18 Jan 2017

In Spain’s penal system, criminal compliance programs are playing an always greater part for companies. But, what is compliance exactly about? And what is it for? Act 5/2010, 22 June, introduced for the first time the possibility of holding legal persons accountable for criminal offences…

VAT RECORDS: THE NEW SYSTEM ALLOWING
FOR IMMEDIATE INFORMATION FEED

nuevo-sistema-iva-sii

11 Jan 2017

The main consequence of the new system allowing for immediate information feed is that VAT records will have to be kept through the virtual office of Spain’s Tax Agency, and no longer in-house, as it was done…

RIGHT TO OBLIVION: HOW TO ASSERT
YOUR DATA PROTECTION RIGHTS?

Derecho al olvido: Qué es y cómo ejercerlo

09 Jan 2017

The right to oblivion (or “right to be forgotten”) is a way of enforcing cancellation and opposition rights by data subjects. Its unique features result from the framework in which data protection related rights have to be enforced (the Internet)…

COMPANY INCORPORATION:
WHEN AND FOR WHAT PURPOSE?

proyectos-empresariales

05 Jan 2017

Over the last 24 months we have seen a gradual increase in business initiatives. Normally, there is an underlying project by one or several persons who, once the business plan is ripe, have to decide whether to carry it out as sole traders or through a company…

ARBITRATION VERSUS COURTS: THE SIX MAIN ADVANTAGES OF ARBITRATION

ventajas-arbitraje-via-procesal

15 Dec 2016

In the face of the shortcomings of the courts to fully ensure the right to access to justice, arbitration proves to be an interesting alternative available to private individuals, companies and businessmen alike for the resolution of disputes and the defence of…

OFFSHORE COMPANIES:
ARE THEY LEGAL?

Las sociedades offshore: ¿son ilegales?

14 Dec 2016

The leak of the so called Panama papers prompted a heated discussion about offshore companies. But, what exactly are offshore companies? Are they legal under Spanish law? The expression “offshore company” literally refers to a…

MATERNITY PAY:
IS IT EXEMPT OR IS IT SUBJECT TO TAXATION?

Exención de impuestos por la prestación de maternidad

13 Dec 2016

The maternity leave pay should be treated as exempt in one’s income tax statement. So has ruled the Spanish Supreme Court. To date, the tax authorities regarded this pay as employment income and compelled parents benefiting from this support to pay taxes on the amounts received. The Supreme Court…