With effect from 18 July 2023, Provincial Order 279/2023, of 4 July, of the Provincial Councillor for the Treasury and Finance came into force, regulating the terms in which taxpayers may exercise the possibility of indicating days on which the Department of Treasury and Finance of the Provincial Council of Bizkaia may not make tax notifications available to them at the electronic headquarters of the latter.
Categoría: Reviews
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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.