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Autor: Rubén Tercero García

  • RESEÑA 2 – SOLICITUD DIAS INHABILES PARA NOTIFICACIONES POR HACIENDA DE BIZKAIA

    Con efectos 18 de julio de 2023 entró en vigor la Orden Foral 279/2023, de 4 de julio, del Diputado Foral de Hacienda y Finanzas por la que se regulan los términos en los que los obligados tributarios pueden ejercitar la posibilidad de señalar días en los que el Departamento de Hacienda y Finanzas de la Diputación Foral de Bizkaia no podrá poner notificaciones tributarias a su disposición en la sede electrónica de ésta última.

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  • REVIEW – New Legal Regime for Structural Modifications of Commercial Companies

    In view of the dissolution of the Spanish Parliament as a result of the call for general elections on 23 July, the Government has opted to transpose the European Union Directives on the structural modifications of commercial companies via Royal Decree-Law, which has not, therefore, been presented as a draft law for approval by the Spanish Parliament. Thus, Royal Decree-Law 5/2023, of 28 June, among many other extensions and novelties, transposes the European Union Directive 2019/2121 on the structural modifications of commercial companies (transformation, merger, spin-off and global transfer of assets and liabilities), both internal and cross-border, repealing Law 3/2009, of 3 April, on structural modifications of commercial companies.

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  • RESEÑA – NUEVO REGIMEN LEGAL DE LAS MODIFICACIONES ESTRUCTURALES DE LAS SOCIEDADES MERCANTILES

    Ante la disolución de las Cortes Generales operada como consecuencia de la convocatoria de elecciones generales para el próximo 23 de julio, el Gobierno ha optado por trasponer las Directivas de la Unión Europea en materia de modificaciones estructurales de sociedades mercantiles vía Real Decreto-Ley, no habiéndose presentado, en consecuencia, como proyecto de Ley para su aprobación por las Cortes Generales. Así, el Real Decreto-Ley 5/2023, de 28 de junio, entre otras muchas prórrogas y novedades, traspone la Directiva de la Unión Europea 2019/2121 referente a las modificaciones estructurales de las sociedades mercantiles (transformación, fusión, escisión y cesión global de activos y pasivos), tanto internas como transfronterizas, derogando la Ley 3/2009, de 3 de abril, sobre modificaciones estructurales de las sociedades mercantiles.

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  • RESEÑA – IMPUESTO ESPECIAL SOBRE LOS ENVASES DE PLASTICO NO REUTILIZABLES

    Con efectos 1 de enero 2023 entrará en vigor la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, la cual recoge el Impuesto especial sobre los envases de plástico no reutilizables, que tiene por objeto la prevención de residuos y el uso de plástico no reciclable. Se articula como un tributo de naturaleza indirecta que recae sobre la utilización en el territorio español de envases que, conteniendo plástico, sean no reutilizables.

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  • RESEÑA: SITUACIÓN ACTUAL DEL IMPUESTO DE SOLIDARIDAD DE LAS GRANDES FORTUNAS

    La Nota de Prensa del Ministerio de Hacienda y Función Pública, mediante la cual se presenta un paquete que medidas fiscales, informa sobre la creación del Impuesto de Solidaridad de las grandes fortunas para patrimonios netos superiores a tres millones de euros. Añadiendo que, en el pago de esta nueva figura de carácter temporal, será deducible la cuota del Impuesto sobre el Patrimonio satisfecha a la Comunidad Autónoma correspondiente.

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  • RESEÑA: MEDIDAS TRIBUTARIAS PARA PALIAR LOS EFECTOS DE LA INFLACIÓN EN EUSKADI

    Las Diputaciones Forales de Bizkaia, Gipuzkoa y Álava han aprobado un paquete de medidas tributarias urgentes con el fin de paliar la evolución inflacionista y los efectos de la situación económica actual derivada, entre otros, de la escalada de los precios de los carburantes y del mercado mayorista de electricidad, agravada por la guerra en Ucrania

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  • RESEÑA: Modificaciones tributarias introducidas en 2022 en el Territorio Histórico de Bizkaia

    La Norma Foral 8/2022, de 20 de julio, del Territorio Histórico de Bizkaia introduce modificaciones sustanciales en muchas de las figuras impositivas del marco tributario vizcaíno para el año 2022, concretamente, en el Impuesto sobre Sociedades, en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Patrimonio.

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  • Tamoxifen Creative Pharma Solutions 20 mg compr. List of MediaTely drugs

    Tamoxifen Creative Pharma Solutions 20 mg compr.

    Adjuvant therapy after the first line of breast cancer – metastatic breast cancer.

    In adult men, Tamoxifen Creative Pharma Solutions is indicated for the prevention of gynecomastia and masalgia caused by the administration of antiandrogens in monotherapy in the treatment of advanced prostate cancer.

    In general, the dose is between 20 and 40 mg tamoxifen, daily. Usually a dose of 20 mg tamoxifen is sufficiently effective.

    In the prophylaxis of gynecomastia and masalgia caused by the administration of antiandrogens in monotherapy in the treatment of advanced prostate cancer: 20 mg once a day.

    In the adjuvant treatment of breast cancer with positive hormonal receiver, the therapy is currently recommended for a period of at least 5 years. The optimum duration of Tamoxifen therapy remains to be evaluated.

    Children and teenagers

    It is not recommended to use Tamoxifen Creative Pharma Solutions in children and adolescents, because effectiveness and safety have not yet been established (see PCT. 4.3)

    Administration method

    Active substance https://greatanabolicsteroids.com/item/tamoximed-10-mg-balkan-pharmaceuticals-gas-0353.html in a safe and legal dosage for effective training.

    The Tamoxifen Creative Pharma Solutions tablet must be swallowed up whole, unmixed, with a sufficient amount of liquid (eg, 1 glass of water) during the meal.

    Tamoxifen Creative Pharma Solutions therapy is usually a long -term one and should only be performed by experienced oncologists.

    When adverse reactions are severe, they may be controlled by a simple dose reduction, without influencing the response to treatment. It is necessary to request specialized tips to properly assess the need to continue or suspend treatment or any changes in treatment.

    • Hypersensitivity to Tamoxifen or any of the excipients listed to the pt. 6.1
    • Children should not be treated with Tamoxifen Creative Pharma Solutions
    • Tamoxifen Creative Pharma Solutions should not be given during pregnancy and breastfeeding (see PCT. 4.6).

    In case of severe thrombocytopenia, leukopenia or hypercalcemia, careful evaluation of the therapeutic benefit/potential risk for each patient is required and, in case of prescription, careful medical supervision is required. Periodic monitoring of the number of blood cells, including platelets is recommended.

    In women in premenopausal period, suppression of menstruation may occur, but this does not affect the antimalign activity of the drug.

    During the administration of Tamoxifen Creative Pharma Solutions, the number of blood cells, serum calcium and liver functions should be monitored regularly. It is also necessary to evaluate the serum value of triglycerides.

    During treatment with Tamoxifen, an increased incidence of endometrial changes, including hyperplasia, polyps, carcinoma and uterine sarcomas (usually Müllerian tumors) has been reported. Causes of vaginal bleeding in the postmenopausal period and irregular premenopausal bleeding should be investigated immediately. The incidence and spectrum of these changes suggest a basic mechanism related to properties similar to estrogen of tamoxifen. Patients who are not hysterectomized should undergo an annual gynecological examination for observing endometrial changes. In patients with tumor metastases, the doctor must decide on the frequency of examinations.

    In clinical trials, after treatment with Tamoxifen, isolated cases of other secondary tumors have been reported, in areas other than the endometrium and in the contralateral breast. A causal relationship has not been established, and the clinical significance of these observations is not clear.

    Thromboembolism venous / pulmonary thromboembolism (TEV / EP)

    • In healthy women treated with Tamoxifen, a 2-3 times increase in TEV risk (see PCT. 4.8). The 5 -year risk of EP was 1.2% for women treated with Tamoxifen and 0.50% for women not treated with Tamoxifen.
    • • In patients with breast cancer, prescribing doctors must obtain the detailed history of the personal and family history of the patient. If a protrombotic risk is suggested, patients should be under investigations for thrombophilic factors. Patients with positive test for thrombophilic factors should be advised on thrombotic risk. The decision to use tamoxifen in these patients should be based on the overall risk of the patient. In selected patients, the use of tamoxifen together with prophylactic anticoagulant treatment may be justified (see also. 4.5). The use of tamoxifen is not recommended for the adjuvant treatment of in situ ductal carcinoma in women who require concomitant anticoagulant therapy or who have a deep venous thrombosis or pulmonary embolism.
    • Severe obesity, old age and other risk factors for TEV increase the risk of TEV. Risks and benefits should be carefully considered for all patients before starting treatment with tamoxifen. In patients with breast cancer, the risk is increased by concomitant chemotherapy (see PCT. 4.5). Long-term anti-coagulant prophylaxis may be justified for some breast cancer patients who have multiple risk factors for TEV.
    • Ciurgical intervention and immobilization: for breast cancer patients and for patients who are given Tamoxifen to prevent gynecomastia, Tamoxifen treatment should only be discontinued if the risk of Tamoxifen induced thrombosis clearly exceeds the risks associated with treatment. All patients should benefit from appropriate prophylactic measures against thrombosis, which should include graded compression stockings for the hospitalization period, early mobilization, if possible anti-coagulant treatment.
    • If any patient presents TEV, the administration of Tamoxifen should be stopped immediately and the appropriate anti -rombose measures should be initiated. In patients treated with tamoxifen for breast cancer and in patients using tamoxifen to prevent gynecomastia, the decision to start again treatment with Tamoxifen should be taken into account taking into account the general risk for the patient. In patients with selected breast cancer, the continuation of the use of tamoxifen may be justified, along with the prophylactic administration of anticoagulant.
    • All patients should be advised to contact the attending physician immediately, if they find any of the following symptoms: facial numbness or weakness in the arms or legs and speech or vision difficulties, which could indicate a stroke. Similarly, patients should be advised to contact the doctor in case of chest pain or dyspnoea, which could be symptoms of pulmonary embolism or in case of abdominal pain or abnormal bleeding, which may indicate uterine cancer. Also, in case of cough and dyspnoea, which could be symptoms of interstitial pneumonia, patients should be trained to inform their doctor. Patients should be asked if they have a history of stroke, events similar to stroke, thromboembolic events or uterine cancer.

    At the beginning of Tamoxifen treatment an ophthalmological examination should be performed.

    If vision changes occur during Tamoxifen therapy, an ophthalmological examination should be performed immediately, as some changes that are detected in the early stages will be remitted after cessation of therapy.

    In the case of a late microsurgical mammary reconstruction, tamoxifen may increase the risk of microvascular complications.

    In the literature it has been shown that slow metabolizers through CYP2D6 (cytochrome P450) have a lower plasma concentration of endoxofen, one of the most important active metabolites of tamoxifen (see.5.2).

    Concomitant administration with CYP2D6 inhibition drugs may decrease the plasma concentrations of the active metabolite, endoxifen. Therefore, concomitant administration of potent inhibitors of CYP2D6 (eg paroxetine, fluoxetine, quinacin, cinquery or bupropion) should be avoided when possible during treatment with tamoxifen (see PCT.4.5 and 5.2).

    The decision to initiate Tamoxifen treatment in patients with in situ carcinoma should be discussed with patients, to evaluate with them potential risks and benefits.

    Using Tamoxifen Creative Pharma Solutions can cause positive results in anti -doping tests.

    Patients with rare hereditary disorders of galactose intolerance (total lactase deficiency or glucose-galactose malabsorption) should not use this medicine.

    Children and teenagers

    In an uncontrolled study, conducted in 28 little girls, between the ages of 2 and 10 years with McCune Albright syndrome, the daily administration of Tamoxifen 20 mg, for up to 12 months, has increased the average uterine volume after 6 months of treatment and it doubled at the end of a year of treatment. While these determinations are in accordance with the pharmacodynamic properties of Tamoxifen, a causal relationship could not be identified (see PCT. 5.1).