Cooperative societies and cooperative members
In the light of their particular characteristics, the provision of advice to cooperative societies calls for the provision of services rendered by professionals having expertise.
The professional team of CIALT has a wide and highly rated wealth of experience in the provision of comprehensive tax advice to cooperatives in the following areas:
- – Formation of different kinds of cooperatives.
- – Drawing up and amendments to the Articles of Association and, where appropriate, their internal regulations or standing rules.
- – Legal Advisor’s accountabilities.
- – Keeping of the cooperative documentation.
- – Rights and duties of cooperative members.
- – Changes of legal status to become a cooperative.
- – Taxation of cooperatives.
CIALT has renowned specialists on insolvency issues and thanks to the different areas of expertise we have in our firm and to our comprehensive approach we make available to our clients a comprehensive, professional and on-going service which allows us to face business insolvency with guarantee of success.
In this area, CIALT renders the services listed below:
- – Analysis and diagnosis of the current condition of companies and provision of advice on the decisions and action to be taken in a potential i- nsolvency scenario.
- – Procedures to be used when negotiating with creditors prior to or intended to avoid the declaration of insolvency.
- – Debt rescheduling agreements.
- – Legal assistance to creditors in insolvency cases (e.g. contractual relationships, set-off rights, asset claw-back actions, …)
- – Credit acknowledgement.
- – Preparation and planning of the filing of the voluntary insolvency petition.
- – Provision of legal assistance and advice to companies undergoing insolvency proceedings (e.g. filing of the insolvency petition, arrangements concerning the composition with creditors, liquidation process, incidental issues).
- – Provision of legal assistance to the Directors of the registered companies when qualifying the type of insolvency involved (e.g. fortuitous, culpable).
Start-up & entrepreneurship
The advice provided by CIALT consists in giving advice on the formation of tax-efficient and tax-optimal structures which afford legal certainty to a business project.
Provision of advice to entrepreneurs:
- – Legal advice to entrepreneurs when determining the business and tax structure and the employees’ variable remuneration system.
- – Secretariat services to companies (legal and tax), supportive functions and second specialized opinion, provision of counseling services in case of conflicts between shareholders and / or Directors’ liability.
- – Negotiation and drawing up of NDAs, letters of intention / MOUs, agreements on company acquisition, assets and liabilities sale agreements, restructuring transactions (merger / split-off).
Provision of advice to investors:
- – Provision of tax advice which optimizes investments / disinvestments
- – Restructuring transactions required to strengthen investment
- – Provision of tax advice and / or direct active involvement in the negotiation process
- – Conclusion of the investment transaction (e.g. NDA, letter of intention / MOU, business purchase-sale agreements, company transactions, and any kind of contract related to a transaction that might be requisite).
Sports and amusement
The Sports Law and Amusement Department has been created by CIALT in order to offer this sector a comprehensive and multidisciplinary service rendered by highly qualified professionals in civil, mercantile, tax, administrative and Community issues, without leaving apart the individual tax treatment that the sector actually calls for.
Civil Law issues:
– Protection of the nursery of young sports men and women. Pre-contractual agreements.
– Agent-players relationships.
– Negotiations, drawing up and construction of any kind of artistic, sports or musical agreement.
Mercantile Law issues :
– Implications of the insolvency of a Sports Public Limited Company.
– Agreements on image rights.
– Intellectual and industrial property rights procedures.
Tax Law issues:
– Remuneration planning.
– Provision of advice on transnational service rendering.
– Tax optimization of artist and sport persons relationships.
– Tax advice on sponsorship related issues
Administrative Law issues:
– Provision of tax advice to federations, leagues, sport associations and administrative bodies having jurisdiction over sport matters.
– Sports arbitration.
– Sport discipline.
Community Law issues :
– Impact of Community freedoms in the different fields of sport.
– Provision of advice in proceedings brought before the European Union Court or before the European Commission relating to breaches of Community Law regarding sports practice related issues.
Transport and Logistics
The Department of Transport and Logistics has been created by CIALT in order to render this sector a comprehensive and multidisciplinary service rendered by highly qualified professionals in civil, mercantile, tax, administrative and Community issues, without leaving apart the individual tax treatment that the sector calls for.
- – Agreements on domestic and international carriage of goods and passengers by road.
- – Multimodal transport.
- – Liability of transport companies and their Directors.
- – Transport company’s insurance and claim management.
- – Handling of transport licences, authorizations and penalties.
- – Transport service collection management.
- – Internationalization services of transport companies.
- – Filing of controversy claims with the Transport Arbitration Boards and the different competent jurisdictions.
- – Logistical services agreements.
- – International sale of goods: Incoterms.
Tax Law issues:
- – Transport direct and indirect taxation: intra-Community and international movement of goods.
- – Provision of tax advice on transnational services.
- – Taxation of cross-border workers in the transport sector.
- – Handling of the Authorized Economic Operator (AEO) Certificate.
- – Planning of company structures optimal for pursuing a transport activity.
- – Provision of advice to establish an international transport business.
- – Taxation of company restructuring transactions and, in particular, mergers and acquisitions.
Non-profit making entities
CIALT has a wide experience in the area of associations, which allows it to meet all the needs of any kind of non-profit making entity.
The services rendered by CIALT include the following ones, amongst others:
- – Formation of non-profit making entities (e.g. foundations, associations or cooperatives)
- – Drawing up of Articles of Association.
- – Procedure to obtain the Declaration of Public Interest.
- – Tax issues.
Real estate taxation
Our deep knowledge of the real estate and building sector allows us to provide high-quality advice in both sectors, by offering all kinds of solutions to any matter directly or indirectly related to real estate taxation.
- – Tax advice on urban development transactions: meetings of real estate owners intended to manage urban development of an area (“Juntas de concertación”), relocation, swaps, etc.
- – Taxation of real estate transactions.
- – Quoted Investment Companies operating in the real estate market.