Category Archives: Publications


Highways, Concessions and Expropriations

Public law | autor: | Published at: | 25 March, 2014

It is well known the difficult situation that a good number of concessionary companies responsible for the exploitation of various highways are going through in our country, this is due mainly to a gap between the actual and the expected demand for potential users and the real.. (continues)

The figure of the bankruptcy mediator

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

The 14/2013 law, on support for entrepreneurs and their internationalisation regulates an extrajudicial debt negotiation mechanism through the figure of the bankruptcy mediator. The new legislation requires that employers who are in a situation of insolvency, or…

VAT in the General Budget for this year

Tax | autor: | Published at: | 17 February, 2014

Analysis of the impact of the modification which affects the so-called closure of the tax clause. On December 26 last year was published the 22/2013 Law of General State budgets for 2014 that includes changes to the tax law in Section VI… Click here to download the article ‘VAT in the General Budget for this […]

Access to Public Information

Public law, Urban planning | autor: | Published at: | 20 January, 2014

A month ago the official State Gazette published the law 19/2013, on transparency, access to public information and good governance. The adoption of the law, which despite arriving late – especially with regard to the rest of European States – is a breakthrough in relations that citizens and companies maintain with the administrations and public […]

The criterion of cost in VAT

Tax | autor: María Martínez  | Published at: | 9 December, 2013

Value Added Tax (VAT) is a tax that falls on the consumer, casting entrepreneurs and professionals as mere collectors. That is why, in General, VAT is not (or should not be) a cost for them.131209 – EXPANSION – MARIA MARTINEZ DOMENECH

About the Principle of Private Creditor and the Concept of New State Aid

Competition and EU law | autor: Nuria Arenas  | Published at: European Estate Aid Law Quarterly | 27 November, 2013

In the Rousse case, the Court deals with the question of whether the continued postponement of a debt contracted by a private company with a public entity constitutes or not a State aid. Against this background, the Court analyses whether the conduct of the authorities fits or not the principle of “private creditor in a market economy”.

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