Spain
How to turn the new AI Act into a competitive edge in the tourism industry
The EU Artificial Intelligence Act brings both a challenge and an opportunity for the tourism and hospitality industry. Companies that understand and adopt these new legal obligations correctly will both avoid legal and economic risks and position themselves as leaders, as well as differentiating themselves to consumers with growing concerns about privacy and the ethics of technology.The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.The key role of good faith in the reduction and adaptation of working hours due to legal guardianship
The improvements introduced in recent years in rights of work-life balance consisting of reducing or adapting the working day have created interpretative doubts about their application and possible scope. Conflicts have arisen when, for example, the company considers that the case on which the person is relying is not accredited, or when there is no balance between the right of the person requesting the measure and the organizational needs of the company. In these cases, the courts and tribunals are giving a key role to the good faith that must exist between both parties.Soft branding contracts in the hotel industry: a complex and innovative contractual arrangement
Three unstoppable processes have influenced the hotel industry in recent decades: globalization, digitalization, and innovation. The combination of these three factors has prompted the appearance of new forms of affiliation between market actors seeking to adapt to the demands and preferences of customers, to optimize their resources and to take advantage of opportunities for international development and expansion. Added to this, the hospitality industry has for years played a leading role in intense growth and is driving new affiliation mechanisms among its various actors, soft branding being one of them.The CJEU confirms the multi-jurisdictional competence of EU courts in patent litigation
In a recent ruling on the case of BSH v. Electrolux (C-339/22), the Court of Justice of the European Union (CJEU) has held that patent holders may bring claims for infringement of multiple national designations of a European patent in a single jurisdiction, thereby paving the way for cross-border litigation.For the deduction of the financial burden in leveraged buy-outs, the economic substance of the transactions as a whole must be considered
According to the Directorate General of Taxes (DGT), for the calculation of the ratio applicable to leveraged buyouts, the possible splitting of the debt must be disregarded, i.e., any debt assumed by the entities of the acquired group that is used directly or indirectly to satisfy the acquisition price must be considered.