Briefings in English - 2010

 Investing in real estate in Europe

This guide covers the main aspects of investing in commercial real estate in Austria, Belgium, England and Wales, France, Germany, Italy, the Netherlands and Spain. It summarises types of ownership and property rights, the acquisition process, legislative controls on the use and development of land and taxes and other costs involved in acquiring real estate. It is neither an exhaustive summary nor a detailed analysis of property-related legislation and therefore cannot replace detailed advice from qualified legal counsel on specific cases or transactions. (March 2010)

Briefings in Spanish - 2010

Caso Papillon, Sentencia del TJCE de 27 de noviembre de 2008

This article discusses the implications of the ECJ's judgment in Société Papillon/Ministère du budget, des comptes publics et de la fonction publique. It was first published by La Ley grupo Wolters Kluwer in the book 2009 Anuario Fiscal para Abogados. (February 2010)

La incompatibilidad entre los métodos de imputación y exención en la Ley del Impuesto sobre Sociedades a la luz de la doctrina del TEAC

This article summarises the judgment issued by the Spanish Central Administrative Court, dated 10 October 2007, in which the court analyses the application of the ordinary credit method regulated under Article 29 of Law 43/1995 on the foreign tax levied on income derived from a permanent establishment located in jurisdictions classified as tax havens. It was first published by La Ley grupo Wolters Kluwer in the book 2009 Anuario Fiscal para Abogados. (February 2010)

Principales novedades fiscales 2009-2010

Las principales novedades fiscales introducidas en el ámbito del Impuesto sobre Sociedades, Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre la Renta de No Residentes, Impuesto sobre el Valor Añadido e Impuesto sobre la Transmisiones Patrimoniales y Actos Jurídicos Documentados, a través de la siguiente normativa aprobada durante el año 2009. (Febrero 2010)

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