- NO WIN NO FEES - The European High Court has rueld in his seminal judgement of 03/09/2015 that the current Spanish legislation on the taxation of inheritances and donations is not compliant to European law because it discriminates the Non Residents in Spain (as they are forced to pay up to 34% even within [...]
Can a real estate agency offer or advertise a property for sale or rent (for longer than 4 months) without having the energy performance certificate? Article 12.2. makes it clear that the energy label “will be included in all offers, promotions and advertising, aimed at selling or renting a building or a unit of buildings". Therefore, the display [...]
The judgment of the Tribunal of Justice of the European Union on the 3rd September declared that the Spanish regulation on Inheritance and Gift Tax is contrary to community Law, since it allows that on inheritance and gifts with non-residents, the tax payable be very much higher than that paid by residents, which is in [...]
The European Court of Justice´s decision from the 3/9/2014 (case C-127/12) is very important for various reasons: - As it ends with the discrimination of the non-residents, where they were paying more Inheritance and Gift Tax in Spain, than the residents, - As it may also affect inheritances and donations with third countries (and not [...]
The persons and organizations residents in Spain in 2013, who have some kind of connection to assets and rights, situated outisde of Spain have again a very important appointment with the Spanish Treasury Department. SInce the 1st of January until the 31st of March 2014 must be submitted the Annual Statement 720, corresponding to the [...]
WHAT DOES CHILD ALIMONY MEAN? ONLY FOOD? Child alimony, which is regulated in Article 142 from the Civil Code, is the quantity, which both parents should pay in order to cover the expenses created by the minor. It includes not only the food, but everything vital for the sustenance, housing, clothing, medical assistance and [...]
0.- INTRODUCTION Good Morning and welcome to Majorca. I’m Miquel A. Mas one of the cofounders and lawyer of the firm DMS-Consulting. I’m very grateful to have the opportunity to host all of you here in our country. I am currently responsible of the area of Property Law, Commercial Law and Civil Law. We are [...]
Given the special social peculiarity of the Balearic islands, our firm has been a pioneer in the introduction and study of Regulation 650/2012 of the European Union in our country, as according to us, it will have big and important consequences. The European Union has been setting new social realities. It is calculated that more [...]
ILAS (International Legal Assistance Accounting Solutions) is an European network of law firms, tax advisers and economists in the most important European cities: London, Berlin, Düsseldorf, Amsterdam, Milan, Rome ... With the stated aim of supporting the economy of the Balearic Islands in their internationalization and due to the deep roots of the Balearic society [...]
International Legal and Accounting Solutions (ILAS) is an international association of independent professional firms, whose members include lawyers, accountants, auditors and financial, insolvency and tax experts. Please find conference programme here: ILAS CONFERENCE IN MALLORCA
