Spain
This is the Artificial Intelligence Strategy in the Strategic Plan of the Spanish Tax Agency
El Plan Estratégico de la Agencia Tributaria española establece los principios que deberán guiar el uso de la inteligencia artificial para la prevención y lucha contra el fraude fiscal. Se echan de menos, no obstante, referencias expresas a derechos de los contribuyentes y principios (como los de transparencia y proporcionalidad, o el de no discriminación) ampliamente reconocidos y cuya protección resulta esencial en este ámbito.European Parliament gives green light to Directive on Corporate Sustainability Due Diligence
The directive regulates companies’ obligations relating to actual and potential adverse human rights and environmental impacts, liability for breaching such obligations and the requirement that companies adopt and put into effect a transition plan to mitigate climate change.Occupational risk prevention, in adaptation phase to a new working environment
Close to the World Day for Safety and Health at Work, we review some of the challenges posed by occupational risk prevention and its regulation, such as, for example, achieving its true integration into company management, the framework of corporate responsibilities, considering different types of companies or the preventive legal status of self-employed workers.The protection of fashion and applied art under criminal law: the Supreme Court rules on the Desigual case
The Supreme Court has delivered a judgment that bolsters copyright protection for works of applied art under criminal law: It sets an important precedent in Spain in distinguishing design as an art that deserves protection under both criminal as well as civil law.Spain: Time of imputation of refunds of taxes declared unconstitutional
The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds obtained.