by GLOBAL | Feb 3, 2022 | Main Home, Publications
| Newsletter | February 2022 | Annual Tax and Customs Control Plan 2022 | Resolution dated January 26, 2022, of the Official Tax Administration Authority (AEAT), approving the general guidelines of the Annual Tax and Customs Control Plan for 2022, published in the...
by GLOBAL | Feb 2, 2022 | Main Home
| Newsletter | February 2022 | Registration of empty homes: Last chance | Owners of homes who have been empty for a period of two years between 1 January 2019 and 31 December 2021, must register such properties in the Empty Home Registry (Registre d´Habitatges Buis)...
by GLOBAL | Feb 1, 2022 | Main Home, Publications
| Article | January 2022 | Public – private partnerships in renewable energies | La materialització de l’obertura al sector privat de la producció d’energia elèctrica a Andorra és una novetat positiva que es podria veure materialitzada amb l’execució de les...
by GLOBAL | Jan 31, 2022 | Main Home, Publications
| Newsletter | January 2022 | Spanish Supreme Court ruling 866/2021, of 15 December, limits the scope of the review function of the Registrars in relation with judicial assignments | I. INTRODUCCIÓN La reciente sentencia de la Sala de lo Civil del Tribunal Supremo,...
by GLOBAL | Jan 28, 2022 | Main Home, Publications
| Article | January 2022 | Tax Form 720 | La sentencia del Tribunal de Justicia de la Unión Europa relativa a la adecuación al Derecho de la Unión de la declaración informativa sobre bienes y derechos situados en el extranjero -conocida como el modelo 720- pone fin a...
by GLOBAL | Jan 27, 2022 | Main Home, Publications
| Newsletter | January 2022 | The European Court of Justice overturns the tax form 720 | THE COURT OF JUSTICE OF THE EUROPEAN UNION HAS OVERTURNED THE LEGAL FRAMEWORK OF THE INFORMATIVE REPORT ON ASSETS AND RIGHTS HELD ABROAD. Judgment of the Court (First Chamber) of...
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