In recent years, workplace harassment has become one of the most widely debated issues in employment law. This complexity largely stems from the fact that harassment did not originate as a legal concept, but rather in occupational psychology, and was gradually incorporated into the legal sphere to address certain forms of conduct that undermine employees’ dignity and personal integrity.
This grad…
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One of the issues that most frequently gives rise to disputes within capital companies is the distribution of dividends. Does a shareholder have an effective right to receive profits? Can the majority decide indefinitely not to distribute them? When does the accumulation of profits cease to be legitimate and become abusive?
The Spanish Capital Companies Act (Ley de Sociedades de Capital, hereinaf…
Within the framework of the preliminary issues hearing in the trial against the Pujol family, the defense teams have argued that the indictments do not individualize, with the required precision, the facts attributed to each defendant or the allegedly criminal financial transactions, preventing them from knowing exactly the object of the accusation.
This argument places at the forefront a debate …
The gradual decarbonization of the building stock has become one of the fundamental pillars of public policy in the field of energy and the environment. In this context, communal heating systems that use liquid hydrocarbons, such as heating oil (gasóleo C), are now at the center of a process of regulatory transformation that directly affects homeowners’ associations, especially in regions such as …
Recently, the Central Economic-Administrative Court (TEAC) issued a decision in which it concluded that the Tax Administration is entitled to require the submission of due diligence reports within the framework of a limited audit procedure. In the specific case decided by the TEAC, the Tax Authority required the acquiring company to provide a due diligence report that was mentioned in the public d…
The training contract has always been a delicate legal instrument. Its use has often raised doubts about the balance between its inherent training purpose and companies’ organizational needs.
With Royal Decree 1065/2025, which develops Article 11 of the Workers’ Statute, the legislator addresses this issue by strengthening the regulatory framework of the training contract, defining more precisely…
In a time like the present, marked by globalization, the conclusion of international civil and commercial contracts is common. This trend has led to an increase in contractual litigation, making the rules on international jurisdiction essential, as they determine which national courts are competent to resolve disputes.
At the European level, these rules are regulated by Regulation (EU) 1215/2012 …
New York State and New York City enacted a host of new and amended employment laws between the end of 2025 and the beginning of 2026. The common thread among these laws is that each new law substantially expands the protections and rights of employees. As such, it is recommended that New York employers revise their policies and practices to stay compliant.
Effective February 22, 2026: Updates to …
Dealing with the IRS can be stressful enough, but when civil penalties enter the picture, many taxpayers find themselves worried and confused.
This post will break down the essentials of IRS civil penalties, why you might receive one, and most importantly, what you can do to address or remove these penalties.
What are IRS Civil Penalties?
Civil penalties from the IRS are monetary fines assessed f…
In the era of globalisation and free trade, the influx of cheap imported goods is an inevitable phenomenon. In many cases, these low prices are the result of dumping, which is the practice of selling goods abroad at prices below their normal value or production costs.
To protect domestic industries from such unfair trade practices, Indonesia has adopted an anti-dumping regime as part of its commit…