Desde el pasado 23 de marzo, con esta newsletter en Garrigues hemos hecho un esfuerzo por acercaros aquellos temas regulatorios de los que semana a semana las empresas teníais que estar más pendientes desde todas las áreas de práctica del derecho de los negocios. Dado que el estado de alarma toca a su fin en unos pocos días, esta será la última entrega de una publicación que esperamos haya cumplido su función. A partir de ahora, os seguiremos manteniendo informados a través de nuestros formatos habituales de Alertas, Comentarios, Perspectivas o Newsletters.
Preparation of financial statements and corporate income tax, recommencement of time periods, remote trials, gradual return to workplaces, insolvency proceedings and compliance with criminal law
In ACN 093 117 232 Pty Ltd (In Liq) v Intelara Engineering Consultants Pty Ltd (In Liq) [2019] FCA 1489, the court considered whether a “legal phoenix” arrangement entered into after receiving professional advice was in fact a voidable transaction.
The facts
Intelara Pty Ltd (OldCo) operated an engineering consultancy business and after experiencing financial difficulties in 2014 sought professional advice concerning the potential restructure of the company.
In KSK Holdings (Australia) Pty Ltd (in liquidation) [2019] NSWSC 1463 a liquidator sought directions from the Supreme Court of New South Wales under section 90-15(1) of the Insolvency Practice Schedule (Corporations) at Schedule 2 of the Corporations Act 2001 (Cth).
Los plazos administrativos se reanudarán el próximo 1 de junio, mientras que los plazos procesales y sustantivos lo harán el 4 de junio, tal y como aparece contemplado en el BOE del 23 de mayo de 2020.
New guarantee facility, extension of ERTE temporary layoff procedures, effects of the crisis on transfer pricing, return to judicial activity and ‘shields’ for businesses.
Esta semana cabe destacar la nueva línea de avales, la prórroga de los ERTE, los efectos de la crisis en los precios de transferencia, la vuelta de la actividad judicial y los posibles ‘escudos’ para empresas en dificultades.
During the state of emergency, various pieces of legislation have been published which affect the corporate bodies of companies. Some of the key new provisions affect matters relating to winding up and shareholders’ right of withdrawal.
In this table we outline the new rules that companies must be aware of in relation to the various grounds for winding up, arising from the measures adopted in royal decree-laws 8/2020, 11/2020 and 16/2020. We also analyze how the shareholders’ right of withdrawal has changed at capital companies and at cooperatives.
Phase 1 of the ‘scaling-down’ process, third tranche of guarantees, extension of ERTE temporary layoffs, potential delay in the application of VAT directives and of DAC6, and measures to support the cultural sector
Las empresas deben estar atentas esta semana a la fase 1 de la ‘desescalada’, el tercer tramo de avales, la prórroga de los ERTE, el posible retraso en la aplicación de directivas de IVA y de la DAC6 y las medidas de apoyo al sector cultural.