Nuevas Aportaciones de Ámbito Europeo en relación al Artículo 108 de la Ley del Mercado de Valores

Abstract

Analysis of the communication dated January 28, of the European Commission to Spain requesting the modification of section 108 of the Spanish Securities Act in order to fulfil the requirements of Directive 2008/7/EEC, regarding indirect taxes on the raising of capital, and the potential consequences of the pre judicial question issued by the Administrative Section of the Supreme Court dated September 24, 2009 to the European Court of Justice, requesting clarification of the situation of section 108 of the Spanish Securities Act.