Go back to News
NEWS
The Supreme Court changes its criteria and now considers that late payment interest must be taxed | El Confidencial
2 of February, 2023
The Supreme Court has changed its criteria and now considers that late payment interest must be taxed. This article, from El Confidencial, gathers the statements of our partner and senior associate of the Tax team, Javier Vinuesa and Rocío Arias, on this recent and surprising change of position by the Supreme Court.
Read full article.
Read full article.
Press contact
Director of Business Development, Marketing and Communications
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
¡NEW! 
PUBLICATION
¡NEW!
A new Portuguese electric mobility regime taken out to public consultation
On 26 February 2025, the Cabinet approved a proposal for a decree-law repealing and replacing, with profound changes, Decree-law 39/2010 of 26 April, which established the Legal Regime for Electric Mobility.
¡NEW! 
PUBLICATION
¡NEW!
EU doctrine on ‘temporary-work agencies’ applied to non-agency undertakings that ‘assign’ workers
The Court of Justice of the European Union conditions the interpretation of legislation and case law on unlawful assignment of workers. It takes the view that EU legislation on temporary-work agencies must be applied even when an assignment is carried out by an unauthorised company. Something similar to what is provided for unlawful assignments in Spanish employment law.
¡NEW!
PUBLICATION
¡NEW!
Pharma & Healthcare No. 42
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
¡NEW!
PUBLICATION
5 days ago
Calling of meeting of shareholders, abuse of rights, resistance test
Once again: despite compliance with the formal requirements of a calling of meeting of shareholders, company resolutions may be unenforceable if there is an abuse of rights in said call
5 days ago
PUBLICATION
6 days ago
Penalty for lawful withdrawal from a contract. (Supreme Court [Civil Division, First Chamber] Judgment no. 1471/2024 of 6 November)
6 days ago
PUBLICATION
One week ago
Rules to determine directors' remuneration: a case where Article 217(4) of the Companies Act applies
The Supreme Court applies the rules set out in Article 217(4) of the Companies Act to reach a decision concerning the contest of a board resolution that determined the remuneration of a company director.
One week ago
PUBLICATION
27 Feb, 2025
An end to rules on racial, gender and LGTBQ+ diversity on Nasdaq-listed company boards
In Alliance for Fair Board Recruitment; NCPPR v. SEC, the U.S. Court of Appeals vacates, by a one-vote margin, the Securities & Exchange Commission’s approval in 2021 of Nasdaq’s rules on board diversity for companies listed on its exchange.
27 Feb, 2025
PUBLICATION
25 Feb, 2025
Legal Certainty and Public Authentication DG pronouncement on the legal nature of a right of superficies over municipal land
In determining applicable legislation and competent jurisdiction, a question arises as to whether the creation and assignment for consideration by a Town Council of a right of superficies to build a car park is a private contract or a special government contract.
25 Feb, 2025
PUBLICATION
24 Feb, 2025
Consequences of incorporating a shareholders’ agreement into an ancillary obligation attached to company shares
This paper intends to highlight the consequences that attaching to company shares an ancillary obligation consisting of compliance with a shareholders' agreement has (and does not have), consequences that derive from the integration of the agreement into the corporate organisation.
24 Feb, 2025