Oriol Valentí, partner of the Litigation, Arbitration and Mediation Department, has contributed to The Guide to Advocacy - 6th Edition of GAR (Global Arbitration Review) writing the article "Tips for Second-Chairing an Oral Argument".
You can consult the chapter in the following link.
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In July 2023 the Spanish Data Protection Agency ("AEPD") has updated the Guidelines on the use of cookies ("Cookie Guidelines" or the "Guidelines") to adapt it to the European Data Protection Supervisor's ("EDPS") Guidelines 03/2022 on misleading patterns on social networks.
The criteria set out in the Guidelines are to be implemented by 11 January 2024 at the latest.
The AEPD has introduced amendments to the Guidelines related to layered information and consent, types of cookies and cookie walls. Specifically, the following:
Failure to comply with the obligations and criteria established in the Guidelines entails a breach of art. 22 of the LSSICE, constituting an infringement (art. 38 LSSICE):
Access to the complete Information Note
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As a suggestion for light reading for this August period, generally markedly holiday-like, we are publishing this information alert to deal with two recently approved legislative novelties. We refer to the Royal Decree-Law of 28 June (RD 5/2023), and to Order HFP/792/2023 of 12 July ("BOE" no. 169 of 17 July 2023).
The first of these rules, which contains relevant changes in the commercial field, also in the tax field adopts tax measures related to the purchase of electric or plug-in hybrid vehicles and charging stations, while extending the application of certain reduced VAT rates. The second measure increases the amount of allowances and travel allowances in personal income tax to compensate (insufficiently) for the effects of inflation.
Among the tax measures included in Royal Decree-Law 5/2023 that stand out for their interest are the following:
Extension of the reduction in Value Added Tax (VAT) rates on deliveries, imports and intra-Community acquisitions of certain foodstuffs (art. 171 RD-ley 5/2023).
Deduction for the purchase of electric or plug-in hybrid vehicles in Personal Income Tax (art. 189 RD-law 5/2023).
Deduction for the installation of battery recharging systems (art. 189 RD-law 5/2023).
Accelerated depreciation of recharging infrastructures for electric or plug-in hybrid vehicles (art. 190 RD-law 5/2023).
Novelties in the regulation of contentious-administrative proceedings (art. 224 RD-Law 5/2023).
For its part, Order HFP/792/2023 includes the following measure:
Increase in the amount exempt from personal income tax on allowances and allowances for travel expenses.
General rule. The Personal Income Tax Act establishes a general rule to exempt from taxation the amounts paid by the employer to the worker or employee to compensate for travel expenses. For this purpose, the following requirements must be met in the case of the use of private means:
The worker must travel by private means outside the factory, workshop or office to carry out his work at a different location. This does not include travel from home to the place of work and vice versa.
Justification for the journey must always be provided.
The amount paid by the employer must be within the limits set by the regulations.
Special rule. For taxpayers who obtain income from work derived from special employment relationships of a dependent nature, the deductible amount has also been raised from €0.19 to €0.26 per kilometre travelled, plus the justified toll and parking expenses.
Access to the complete Information Note
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The renovation has a triple objective: to promote a more collaborative way of working, to promote the well-being of professionals in pleasant, bright and comfortable spaces, and to embrace sustainability as an essential part of the firm
Barcelona, 19 July 2023. RocaJunyent recently inaugurated its remodelled offices in the city of Barcelona, located at calle Aribau 198, at the junction with Avenida Diagonal, whose main objectives are focused on the greater well-being of its professionals, resulting in better service, the implementation of a more collaborative way of working, and a clear commitment to sustainability as a firm.
The refurbishment has focused on the creation of an open space design, which encourages collaborative work and communication between members of the legal practices and also between corporate teams. In addition, new work rooms have been added to promote transversal vision and collaboration between different areas of specialisation. These rooms are equipped with advanced teleconferencing systems that allow for fluid and effective communication with clients and colleagues from all over the world.
For the design of the new offices, carried out by Estudi Amsa, RocaJunyent has chosen noble and sustainable materials, selected to offer a welcoming and environmentally friendly atmosphere. Natural lighting is another of the main features of the offices, creating a more pleasant and healthy working environment.
Sustainability at the heart of the new offices
The redesign of RocaJunyent's corporate headquarters in Barcelona has gone hand in hand with a major refurbishment of the Aribau 198 building, with an outstanding commitment to sustainability. In this sense, after the refurbishment, the building is awaiting LEED Gold level certification. Significant changes have been made to the façade, improving the building's energy efficiency. There are also preferential spaces for electric vehicles, bicycle parking and toilets with showers, with the aim of promoting sustainable mobility. In terms of lighting, dimmed lighting has been chosen to significantly reduce light pollution, while low consumption taps and low consumption sanitary fittings have been installed to reduce water consumption. Finally, throughout the entire process, work has been carried out with professionals specialising in sustainability in construction, who have selected materials with low environmental impact and low emissions, and with ventilation and filtering systems that guarantee good air quality.
The spaces also make it possible to implement the initiatives for improvement in sustainability that are analysed and implemented by the company's Sustainability Committee, whose clear objective is to improve the impact that the company has on the environment in which it operates, both environmentally and socially.
The comprehensive refurbishment has been led by managing partners Santi Pagès and Natalia Martí, who have highlighted that "based on a participatory process with the entire RocaJunyent team, and the experience gained in our offices in Madrid, we have opted to provide us with sustainable, modern and bright spaces consistent with the recognition that we obtained in 2021 by being elected Best Legal Place to Work, which promotes the transversal and collaborative work model that is a distinguishing feature of our team. The objective, which we firmly believe we have achieved, was to create a pleasant, practical, modern and functional workspace that promotes collaboration and teamwork, while offering a satisfactory and sustainable environment for all members of the firm".
In addition to the work spaces, with the features mentioned above, areas for professionals to unwind have also been created. These areas include a canteen, a relaxation area for informal meetings and a ping pong area to encourage physical activity and relaxation. These areas are designed to improve the quality of life at work, enhance team spirit and promote the emotional and physical well-being of employees.
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By David Vegara, Chairman of the Advisory Board
David Vegara, Chairman of the Advisory Board of RocaJunyent, invites us to read his Economic Note. In it, he analyses the impact that the elections to the Spanish Congress and Senate on Sunday July 23rd will have on the Spanish economy given the current economic context, as well as the Government's objectives and their influence on the future of Europe.
Access to the full Economic Note.
On 30th June 2023, CNMC Communication 1/2023 of 13th June was published in the Official State Gazette (BOE), which allows all interested parties to know the general criteria that this authority will take into account to determine, in each case, the specific scope and duration of the prohibition to contract with the public sector derived from infringements of the antitrust regulations ("the Communication").
The Public Sector Contracts Law 9/2017 ("LCSP") establishes in its article 71.1.b) that those persons sanctioned for serious (or very serious, it should be understood) infringements in matters of false competition may not contract with public sector entities.
Until now, the CNMC limited itself to transferring its sanctioning resolutions to the State Public Procurement Advisory Board so that it could determine, where appropriate, the specific scope and duration of the prohibition in a separate procedure. To this date, the aforementioned body has not specified the conditions of the said prohibition to contract, while awaiting the judicial firmness of several sanctioning resolutions that have been transferred to it by the CNMC in recent years.
However, the CNMC has decided to take a step forward with its latest Communication and announces that it will begin to expressly state in its own decisions the specific scope and duration of the prohibition to enter into contracts derived from infringements of Law 15/2007 on the Defence of Competition ("LDC"), as it considers itself to be the best positioned authority in this respect.
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On June 28th 2023 the Royal Decree-Law 5/2023 was published in the BOE, which transposes the Directive (EU) 2019/2121 and will result in the derogation of Law 3/2009, and the consequent emergence of a new legal regime for structural modifications of commercial companies.
This Royal Decree-Law, which will enter into application on July 29th 2023, raises some doubts from a practical point of view. What happens, without going any further, to ongoing operations? This is undoubtedly one of the questions that generates the most controversy since, in the interests of greater transparency, the application of this new legal regime entails new obligations for companies.
The purpose of this note is, precisely, to summarise succinctly the aforementioned obligations and/or main differences of the new legal regime of structural modifications:
1. Changes in structure
2. Main novelties in the regulation of structural modifications of commercial companies "in their internal sphere”
3. Main developments in "cross-border" structural modifications
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The Royal Decree-Law 5/2023, of 28th June, which adopts and extends certain measures in response to the economic and social consequences of the war in the Ukraine, to support the reconstruction of the island La Palma and other situations of vulnerability; to transpose European Union Directives on structural modifications of commercial entities and work-life balance of parents and carers; and to implement and enforce European Union Law, was published in the Official State Bulletin (BOE) on 29th June 2023, and entered into force on 30th June 2023.
In the area of work-life balance of parents and carers, we highlight the following labour developments:
The scope of the right to request adjustments is extended to employees that have caring needs with respect to children older than twelve, a spouse or civil partner, family members up to the second degree of consanguinity and other dependents that live at the same address and are unable to look after themselves.
The right to return to the previous situation once the agreed period is finalised or when the reasons for the request disappear is established.
The number of days and the subjective scope of this paid leave are extended to include the spouse, civil partner and the co-inhabitants over whom the effective care falls.
Access to the complete information alert.
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TerraLex, one of the world's largest networks of independent law firms, has announced the launch of the Cross-Border Guide to ESG & Sustainable Finance, a helpful online source for relevant ESG policies and trends that includes more than 25 jurisdictions. The chapter on Spain has been authored by Íñigo Cisneros, RocaJunyent Partner on ESG and Corporate Sustainability.
This digital publication is destined to become the primary source for information on ESG regulations and trends globally, which addresses a wide range of issues, including:
By clicking on this link, you may get the TerraLex ESG & Sustainable Finance Guide.
You can access the publication on Spain at the following link.
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Every year, the United Nations Global Compact awards the “Contigo Somos +” recognition, which aims to recognise those participants who in the last year have developed actions to promote the initiative among its main stakeholders.
RocaJunyent has received the “Contigo Somos +” bronze award. This recognition highlights the firm's commitment to business sustainability and the work carried out as spokespersons for this important cause.
For this special occasion, our colleagues Natalia Martí (Sustainability Advisor) and Cristina Eguiraun, members of the ESG Committee, led by Íñigo Cisneros, received the award on behalf of the firm.
This makes RocaJunyent the first law firm to receive this recognition, demonstrating its leadership and commitment to the promotion of the Sustainable Development Goals.
You can access the official press release at the following link.
