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- Title
La nueva redacción del artículo 108 de la LMV: Cuestiones prácticas (parte II).
- Authors
Barral, Víctor Viana; Peydro, Miguel Bastida
- Abstract
Article 108 of the Securities Market Law has become a key issue in share transactions in which the target company is engaged in the business of real estate (leasing or sale and purchase of real estate) or carries out activities in which real estate is used intensively (hotels, recreational parks). The complexity of the article and its amendments produced a wide range of discussion with the public bodies responsible for the collection of the tax. For that reason, extensive knowledge of this provision is critical for the correct assessment of the tax treatment and to support the position of the tax payer before the tax authorities or Spanish courts.
- Subjects
FINANCIAL markets; COMMERCIAL law; TAXATION; LEASE &; rental services; REAL property; BUSINESS enterprises
- Publication
Partida Doble, 2009, Vol 20, Issue 212, p78
- ISSN
1133-7869
- Publication type
Article