Go back to News
NEWS
GA_P advises Grupo Gaïana on the purchase of 85% of the capital of Ayanet TIC
Gómez-Acebo & Pombo has advised Grupo Gaïana, a French leader in the development of agri-food software, on the acquisition of a majority stake in Ayanet TIC, an Aragonese IT consultancy firm specialised in the agri-food and distribution sector.
The French company acquires 85% of the capital of Ayanet TIC. The operation is part of Gaïana’s external growth strategy and is the gateway to its expansion not only in Spain, but also in other southern European countries – France, Italy and Portugal – where the Bordeaux-based company aims to become a leader in agri-food software development.
The GA_P team was formed by Fernando de las Cuevas, Diana Linage, Inés López, Miguel Azpeitia and Raúl López, partner, of counsel and associates of the Corporate department, Oliver Padilla, associate of the Tax department, Delia Castaños, associate of the Labour department and José Ramón Pérez, associate of the Real Estate department.
The French company acquires 85% of the capital of Ayanet TIC. The operation is part of Gaïana’s external growth strategy and is the gateway to its expansion not only in Spain, but also in other southern European countries – France, Italy and Portugal – where the Bordeaux-based company aims to become a leader in agri-food software development.
The GA_P team was formed by Fernando de las Cuevas, Diana Linage, Inés López, Miguel Azpeitia and Raúl López, partner, of counsel and associates of the Corporate department, Oliver Padilla, associate of the Tax department, Delia Castaños, associate of the Labour department and José Ramón Pérez, associate of the Real Estate department.
Category
Deal
Press contact
Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
PUBLICATION
08 Jul, 2026
Are company directors directly liable for torts attributable to the company?
Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.
PUBLICATION
15 Jun, 2026
Conclusions on the abuse of temporary public sector employment: finding a balance between domestic laws and EU law
PUBLICATION
09 Jun, 2026
The “serious risk” of financial assistance (Supreme Court (First Chamber) Judgment of 5 May 2026)
This paper critically analyses the Supreme Court ruling of 5May 2026, which applies the prohibition on financial assistance to a case involving the sale of treasury shares with deferred payment to the shareholders of the assisting company.
PUBLICATION
04 Jun, 2026
The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments
The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received.
PUBLICATION
28 May, 2026
Voluntary takeover bids and squeeze-outs
The Judgment of the Court of Justice of the European Union (Fifth Chamber) of 13 May 2026 (Korfin and Sempiola v Slovnaft, Case C-225/25) clarifies the concept of a takeover bid for the purposes of Article 2 of the 2004 Takeover Bids Directive, such that an offer made to the holders of securities of a company with a view to acquiring all or some of those securities does not fall within the concept of a takeover bid where it is made by an offeror who already controls the offeree company. Consequently, based on that court’s interpretation of the Directive’s provisions, there is no right of squeeze-out in such voluntary takeover bids.
PUBLICATION
26 May, 2026
Severance pay is a claim against the insolvent estate - not an insolvency claim - if a pre-opening-of-insolvency-proceedings dismissal is ruled unfair post hoc
Notwithstanding a dismissal occurring before the opening of insolvency proceedings, if a court finding of unfairness and an employer decision to make a severance payment occur after, the dismissed employee’s claim must be deemed against the insolvent estate, even if the parties had reached a settlement, if such was reached also after.
PUBLICATION
25 May, 2026
Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros
In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as “interest” for the purposes of the Spain/Brazil Double Taxation Convention.
Tax Litigation
18 May, 2026
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
PUBLICATION
18 May, 2026
Automotive and Sustainable Mobility No. 30
Summary of legislative and jurisprudential developments relating to the automotive sector.