Publikationen
Spanien: Neue Regelung der strafrechtlichen Haftung juristischer Personen tritt in Kraft.
Am 1. Juli ist die Änderung des spanischen Strafgesetzbuchs, Ley Orgánica 1/2015, in Kraft getreten. Hervorzuheben darin ist die Änderung der Regelung der strafrechtlichen Haftung juristischer Personen.
Kern der neuen Regelung der strafrechtlichen Haftung juristischer Personen ist Artikel 31bis. Er wurde in der Fassung LO 5/2010 aufgenommen, und wird nun in LO 1/2015 wesentlich geändert.
CAPITAL COMPANIES. Contract freedom between partners.
It is often overlooked that the law allows the partner to establish in the articles of incorporation and the social statutes . “all the pacts and conditions that the founding partners deem appropriate to establish, as long as they are not contrary to the laws and the defining regulatory principles of the chosen social type” (art. 28 TRLSC). The possibility of including pacts and conditions which are the expression of the autonomy of the will means that there is not precise knowledge of the limits of that autonomy of the will, particularly of the defining regulatory principles of a determinate type of company.
Deductibility from the Corporate Income Tax of the expenditure on the remuneration of the Administrator and the Managing director of the company.
The doctrine of case law (Supreme Court judgment of 13 November 2008, among others) establishes the inability of the coexistence of a special labour relation of senior management whose objective consists of the development of administration and management activities for the society and the Administrator’s relation to society. Therefore, it should be understood that the link with society is exclusively of a commercial nature, and not a labour nature, because the senior management functions are subsumed into the functions of the Administrator.
LAW 13/2012, OF 26 OF DECEMBER, OF FIGHTING MEASURES AGAINST ILLEGAL EMPLOYMENT AND SOCIAL SECURITY FRAUD
The Law of fighting measures against illegal employment and social security fraud was published in the Official State Gazette of 27 December 2012, modifying aspects of the following issues: outsourcing of services issues, social security aspects, and infringements and sanctions in the social order issues.
Royal Decree No. 1483/2012, of October 29, 2012, approving the Regulations on the proceedings of collective dismissals and suspension of contracts and reduction of working hours.
The Royal Decree No. 1483/2012 develops the Law 3/2012, of July 6, 2012, of urgent measures for the labour market reform, which regulates the procedures of collective dismissals and suspension of contracts and reduction of working hours. The outstanding aspects are those related to the consultation period, the information which should be given to the employees' representatives, the actuations of the labour authority during the handling of the file, as well as the employability program and the social support measures taken over by the employer.
