Category Archives: Publications


The ‘tax recklessness’ of having assets abroad

Tax | autor: Enrique Beaus  | Published at: | 12 November, 2014

All those who have seen the film “The Wizard of Oz” (1939) will remember the mantra that the disobedient Dorothy Gale (Judy Garland) had to repeat at the end of her trip to return to her aunt: “There’s No Place Like Home”. Well it seems that this movie left some sort of mark on the […]

Vacation Pay

Employment | autor: | Published at: | 20 October, 2014

On September 17th, the High Court  issued a judgment in respect of vacation remuneration in which they considered the lawsuit brought by the Trade Union CC.OO. (to which they subsequently joined other unions) and declared the right of the… (continues)    

‘Environmental Quality’

Urban planning | autor: Nuria Portell  | Published at: | 15 October, 2014

The new environmental legal framework streamlines administrative procedures and increases the work of control. In the current context of economic crisis there are many initiatives that are intended to boost the economy through the creation of new businesses and, therefore, jobs of…(continues) Environmental Quality. By Nuria Portell, lawyer Administrative and Planning Department of BROSETA. Expansion […]

When are discounts anti-competitive

Corporate and Commercial | autor: Nuria Arenas  | Published at: | 7 October, 2014

Price-based competition has worsened because of the situation of the economic crisis. In recent years, we have witnessed the emergence or consolidation in the market for a wide range of all kinds of goods and services at low cost (…) ‘When are discounts anti-competitive’ By Nuria Arenas. Expansión

The law of succession is discriminatory, according to the EU

| autor: | Published at: | 24 September, 2014

On 3rd September the Court of Justice of the European Union declared as discriminatory the Spanish tax on inheritance and donations (ISD) saying there is a difference in treatment between residents and (…) ‘The law of succession is discriminatory, according to the EU’ By Sandra Fuster, Tax Department of BROSETA. Journal : Expansion

More powers. More power to the Bank of Spain

| autor: | Published at: | 24 September, 2014

The new law of management, supervision and solvency of credit institutions, which completes the reform of the financial system has been approved. June 27th saw the publication in the Official Gazette of the 10/2014 law of June 26, (…) ‘More powers. More power to the Bank of Spain’ By Ernest Vidal, Lawyer Commercial Law Department. Expansion

Who should take responsibility for the cleaning of rivers?

| autor: | Published at: | 9 September, 2014

An initial superficial analysis could lead to a somewhat superfluous debate, but nothing could be further from the truth. We are talking about defining in a clear and concrete form who is in charge of the periodic function of cleaning… (continues) ‘Who should take responsibility for the cleaning of rivers?’ By Fernando Cacho and José […]

Judicial control and Working conditions

Employment | autor: Enrique Hervás  | Published at: Expansión | 23 June, 2014

One of the main objectives since the Employment Law reform of 2010 has been the development and promotion of mechanisms of internal flexibility in companies as a prelude to or an alternative to the destruction of jobs… ‘Control Judicial y condiciones de trabajo’

‘I am not a late payer’

Procedural and Litigation | autor: | Published at: | 23 June, 2014

In a scenario such as ours in which credit is not flowing, the fact that you become a late payer may cause some damages that unexpectedly put you in a situation which is itself already complicated. If the out-of-court for rectification or cancellation of the debt fails, there is still legal… Click here to download the […]

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