The Resolution of the Provincial Court of Barcelona, dated January 10, 2023, case number 6/2023 (ECLI:ES:APB:2023:212), analyzed the approval of a social action for liability directed at the directors appointed by the minority group. The Barcelona Court concluded that the challenged social agreement constituted an abuse, as its main objective was not so much to… Continue reading General Meeting of Shareholders: Power to dismiss the corporate director
Tag: administrator
Tax advisor: Can the remuneration of the partner/administrator/empowered be deducted if it is duly registered and supported by documents?
The contested ruling holds that even if the spouses do not perform the activities invoiced and the partnership hires third parties for such activities, the same conclusion cannot be applied to them due to their status as absolute owners and controllers of the partnership, which precludes considering their relationship as an employment relationship. The Supreme… Continue reading Tax advisor: Can the remuneration of the partner/administrator/empowered be deducted if it is duly registered and supported by documents?