The impartiality of an arbitrator is a fundamental requirement in any arbitration proceeding. However, in certain situations, parties may allege a lack of impartiality to attempt to annul an arbitral award. Below, we analyse a recent case addressing this issue. What is Arbitrator Impartiality? When an arbitrator is appointed, they must ensure their neutrality and […]

What is a Jurisdictional Challenge Due to Arbitration Agreement? When the parties to a contract agree to submit any disputes arising from it to arbitration, such disputes must be resolved through that means. If one party, instead of resorting to arbitration, initiates judicial proceedings against the other on the basis of the contract, the defendant […]

What is the Challenge of an Arbitrator? If during the course of arbitral proceedings, doubts arise regarding the impartiality or independence of an arbitrator, the parties have the right to challenge them in order to remove them from the tribunal. The challenge must be grounded in the applicable national law and the arbitration rules governing […]

Article 111 of the Companies Register Regulations provides that the certification of the resolution appointing the holder of an office with certifying power, when issued by the appointee, shall only be effective if it is accompanied by reliable notification of the appointment to the previous holder, with registered office, at the latter’s address according to […]

The Chamber has concluded that there has been a violation of public policy in its procedural aspect, as the additional evidence was not extemporaneous and should have been admitted in order to preserve the equality of arms between the parties. Arbitration Proceedings and Additional Evidence In the arbitration proceedings, the respondent-respondent proposed additional evidence after […]

Prevalence of the Autonomous Community Collective Bargaining Agreement: Keys to Royal Decree-Law 2/2024 Article 1 of Royal Decree-Law 2/2024 of 21 May amends Article 84.3 of the Workers’ Statute, allowing trade unions and employers’ associations in an autonomous community to negotiate collective agreements and interprofessional agreements with priority over any sectoral agreement or state agreement. […]

The Supreme Court, in its ruling of 12 April 2024 (appeal 8830/2022), reaffirms the current administrative practice and denies personal income taxpayers the possibility of deducting capital losses derived from inter vivos transfers, such as donations. This decision creates an asymmetrical tax treatment, as it prohibits the deduction of capital losses but obliges taxpayers to […]

The Directorate General for Legal Certainty and Public Trust has expressed its opinion in its resolution dated 4 December 2023 on the limits that must be complied with when establishing the criteria for the remuneration of the management body in the Articles of Association of a company. Criteria for the remuneration of the administrative body […]

New global minimum tax: the Congress of Deputies is entrusted with the approval of the Draft Law to transpose the European Directive (EU) 2022/2523 through the urgency procedure. On 4 June 2024, the Council of Ministers approved, in the second round, the Draft Law to transpose European Council Directive (EU) 2022/2523 of 15 December 2022, […]