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    Imputación temporal de las pérdidas patrimoniales derivadas de la tenencia de acciones en sociedades inmersas en un procedimiento concursal

    20 July 2017

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    Análisis de las ampliaciones de capital por compensación de créditos cuando la capitalización se produce en distintos plazos

    26 April 2017

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    Motivos económicos válidos en escisiones parciales con doble finalidad: reestructuración empresarial y preparación del relevo generacional de la empresa

    08 November 2016

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    La sancionabilidad de las operaciones de reestructuración empresarial

    02 February 2017

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    La reserva de capitalización y el cálculo del incremento de fondos propios en supuestos de operaciones de reestructuración

    10 March 2017

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    Efectos fiscales de la condonación de créditos deteriorados

    28 March 2017

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    La «ausencia de entendimiento entre los socios» puede constituir un motivo económico válido en las operaciones de reestructuración empresarial

    26 May 2016

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    La garantía prestada por uno de los obligados solidarios suspende la ejecución de la liquidación tributaria frente a los demás

    29 September 2015

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