I. INLEIDING – HISTORIEK
Om redenen van praktische aard, efficiëntie en kostenbesparing, komt vanuit de praktijk geregeld de vraag naar de mogelijkheid om over te gaan tot ontbinding en afsluiting van de vereffening van een vennootschap in één en dezelfde akte.
Spanish Royal Decree 1558/ 2012, published on 15 November 2012 introduces new reporting requirements for taxpayers residing in Spain: they should declare to the Spanish State tax authority rights and property, such as real estate, bank accounts, stocks, bonds and insurances, held or managed abroad.
Most tourists who visit Spain choose for their accommodation a holiday flat or a holiday home. If we own a property in Spain and we want to rent it during the touristic season to others, we must know what taxes we are required to pay to the Spanish public finances.
With the aftermath of Hurricane Sandy, and the first anniversary of Hurricane Irene, we are faced with the unfortunate reminder to employers of the need to prepare effectively for the various employment-related issues posed by natural disasters.
Following you will find the 10 most common questions we find in these cases which should help you guide your New York business through the days ahead:
This guide is aimed at companies and intended as a general guide highlighting the legal issues connected with setting up a business in Estonia. It is not the intention to provide comprehensive legal advice on applicable laws or other issues in connection with conducting business in Estonia.
The EU Commission decided by the end of October 2011 to sue Spain before the European Court of Justice (ECJ) since the Spanish inheritance and gift tax regulations in Spain discriminate non-residents.
The unequal treatment of persons established in Spain (residents), and those not established in Spain (non-residents) can be seen in the following case: