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market\""},"summary":{"type":"text","$t":"\nDurante la última semana del mes de abril, BROSA Abogados y Economistas estuvo en Florida (Estados Unidos) para participar en diversos actos al hilo de las actividades que se vienen organizando para incentivar y asesorar respecto al negocio bidireccional entre América y Europa. \u0026nbsp;En concreto, el 27 de abril se realizó un workshop en el International Trade Hub de Port Manatee, bajo el título "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4399808883837463824\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2016\/05\/your-gateway-to-international-market.html#comment-form","title":"0 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comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7276572041409789055"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7276572041409789055"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2016\/05\/publicado-el-reglamento-general-de.html","title":"Publicado el Reglamento General de Protección de Datos de la Unión Europea"}],"author":[{"name":{"$t":"BROSA Abogados y 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Negocios en USA"},"summary":{"type":"text","$t":"\nEl pasado día 1 de marzo, se celebró en el Colegio de Abogados de Barcelona el workshop titulado \"GLOBAL SUPPLY CHAIN SOLUTIONS\". \u0026nbsp;Este acto se enmarca dentro de las acciones que se vienen llevando a cabo para promover el negocio bidireccional entre América y España. \u0026nbsp;Como plataforma de ayuda y asesoramiento de estas actuaciones, y con el soporte del Puerto de Manatee, se presentó el "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3846082904379417004\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2016\/03\/soporte-logistico-y-desarrollo-de.html#comment-form","title":"0 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sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones Tributarias de la Ley de Presupuestos para 2016"},"summary":{"type":"text","$t":"\nEl Departamento Fiscal de BROSA Abogados y Economistas ha publicado una nueva Circular Fiscal en la que se comentan las principales modificaciones tributarias incluidas en la Ley de Presupuestos para el ejercicio 2016, además de recordar otras informaciones a tener en cuenta para el ejercicio 2016 y que provienen de otros cambios normativos anteriores.\n\n\n\nEn la Circular (que pueden descargar "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6337582382433913762\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/modificaciones-tributarias-de-la-ley-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6337582382433913762"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6337582382433913762"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/modificaciones-tributarias-de-la-ley-de.html","title":"Modificaciones Tributarias de la Ley de Presupuestos para 2016"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-2ne8pp2-WP4\/Vnrb97tzPuI\/AAAAAAAAAZs\/tqWu_m4N9CE\/s72-c\/blog_tablaret2016.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6325239082478673149"},"published":{"$t":"2015-12-16T09:50:00.004-08:00"},"updated":{"$t":"2016-03-29T05:29:16.890-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"florida"},{"scheme":"http://www.blogger.com/atom/ns#","term":"internacional"},{"scheme":"http://www.blogger.com/atom/ns#","term":"misión comercial"},{"scheme":"http://www.blogger.com/atom/ns#","term":"USA"}],"title":{"type":"text","$t":"Proceso de Exportación \/ Importación USA, un proceso fácil y sin barreras"},"summary":{"type":"text","$t":"\nBajo el lema general \"Oportunidades para las empresas españolas\", el pasado 4 de diciembre se celebró el workshop que llevó por título “Proceso de Exportación \/ Importación USA, un proceso fácil y sin barreras”.\n\u0026nbsp;\n\n\n\nEl evento organizado por BROSA, Abogados y Economistas \/ Euroadvisers España, GM\u0026amp;L y JP Reynolds (empresa especializada en Custom Brokerage que opera en todo el territorio "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6325239082478673149\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/proceso-de-exportacion-importacion-usa.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6325239082478673149"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6325239082478673149"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/proceso-de-exportacion-importacion-usa.html","title":"Proceso de Exportación \/ Importación USA, un proceso fácil y sin barreras"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https:\/\/2.bp.blogspot.com\/-GHjYUg6Z7Os\/VnGj9EF4OMI\/AAAAAAAAAZE\/DbMC5U6AFd4\/s72-c\/blogfoto1.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6649450980052686150"},"published":{"$t":"2015-12-10T03:38:00.001-08:00"},"updated":{"$t":"2015-12-23T09:39:19.781-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LGT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reforma de la Ley General Tributaria (V)"},"summary":{"type":"text","$t":"\nEsta es la última entrega de la serie de Circulares Fiscales dedicadas a analizar las modificaciones introducidas en la reforma parcial de la Ley General Tributaria (LGT), modificada mediante la Ley 34\/2015, de 21 de septiembre.\n\n\n\nEn esta Circular Fiscal 11\/2015 elaborada por el Departamento Fiscal de BROSA Abogados y Economistas se analiza el título VII, de nueva creación, denominado “"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6649450980052686150\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/reforma-de-la-ley-general-tributaria-v.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6649450980052686150"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6649450980052686150"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/12\/reforma-de-la-ley-general-tributaria-v.html","title":"Reforma de la Ley General Tributaria (V)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2698983906420094166"},"published":{"$t":"2015-11-24T05:45:00.000-08:00"},"updated":{"$t":"2016-03-29T05:29:38.689-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"florida"},{"scheme":"http://www.blogger.com/atom/ns#","term":"internacional"},{"scheme":"http://www.blogger.com/atom/ns#","term":"misión comercial"},{"scheme":"http://www.blogger.com/atom/ns#","term":"USA"}],"title":{"type":"text","$t":"Crónica de la Misión comercial y de negocios a Florida (USA)"},"summary":{"type":"text","$t":"\n\nDel 26 de septiembre al 2 octubre de este año se llevó a acabo la anunciada \"Misión Comercial y de Negocios a Florida (USA)\" organizada conjuntamente por Brosa-Euroadvisers y nuestros colaboradores americanos GM\u0026amp;L (Strategic Consulting for New Markets). \u0026nbsp;El objetivo de la misma era el de acompañar a empresas españolas a abrir mercado en América (tomando como plataforma Florida para "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2698983906420094166\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/cronica-de-la-mision-comercial-y-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2698983906420094166"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2698983906420094166"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/cronica-de-la-mision-comercial-y-de.html","title":"Crónica de la Misión comercial y de negocios a Florida (USA)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https:\/\/3.bp.blogspot.com\/-MATh-E1YIfI\/VlRlZbX0aRI\/AAAAAAAAAXs\/VBAkugUBWDg\/s72-c\/Copia%2Bde%2BIMG-20151029-WA0003.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5311599084588620887"},"published":{"$t":"2015-11-20T04:20:00.000-08:00"},"updated":{"$t":"2015-11-20T04:20:10.425-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LGT"}],"title":{"type":"text","$t":"Reforma de la Ley General Tributaria (IV)"},"summary":{"type":"text","$t":"\nComo continuación a las entregas\u0026nbsp;anteriores, en esta nueva Circular Fiscal\u0026nbsp;se va a tratar sobre el título VI de la Ley General Tributaria, modificada\nmediante la Ley 34\/2015, de 21 de septiembre.\u0026nbsp;\n\n\n\nEste título VI se denomina: “Actuaciones y procedimientos de\naplicación de los tributos en supuestos de delito contra la Hacienda Pública”.\u0026nbsp;\n\n\n\nSe establece un procedimiento "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5311599084588620887\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-iv.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5311599084588620887"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5311599084588620887"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-iv.html","title":"Reforma de la Ley General Tributaria (IV)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2271896002628130081"},"published":{"$t":"2015-11-17T03:48:00.000-08:00"},"updated":{"$t":"2015-11-17T03:56:02.716-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LGT"}],"title":{"type":"text","$t":"Reforma de la Ley General Tributaria (III)"},"summary":{"type":"text","$t":"\nPresentamos la tercera entrega de nuestra Circular Fiscal en la que estamos tratando la reforma de la Ley General Tributaria atendiendo a su modificación mediante la Ley 34\/2015, de 21 de septiembre.\n\n\n\nEn esta ocasión abordaremos el título V, denominado “Revisión en vía administrativa”, y en el que se regula el\nbloque normativo relacionado con las reclamaciones económico-administrativas.\nLos "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2271896002628130081\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-iii.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2271896002628130081"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2271896002628130081"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-iii.html","title":"Reforma de la Ley General Tributaria (III)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1228698973582435405"},"published":{"$t":"2015-11-03T09:46:00.000-08:00"},"updated":{"$t":"2015-11-03T09:46:10.987-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LGT"}],"title":{"type":"text","$t":"Reforma de la Ley General Tributaria (II)"},"summary":{"type":"text","$t":"\nEn la Circular Fiscal 7\/2015 iniciamos una serie de circulares dedicadas a la reforma de la Ley General Tributaria, publicada en el BOE del pasado 22 de septiembre (Ley 34\/2015, de 21 de septiembre, de modificación parcial de la Ley 58\/2003, General Tributaria).\n\n\n\nSi en la entrega anterior tratábamos los temas correspondientes a los títulos I y II (\"Disposiciones generales del ordenamiento "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1228698973582435405\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-ii.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1228698973582435405"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1228698973582435405"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/11\/reforma-de-la-ley-general-tributaria-ii.html","title":"Reforma de la Ley General Tributaria (II)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5012344192072732420"},"published":{"$t":"2015-10-28T04:44:00.000-07:00"},"updated":{"$t":"2015-10-29T08:18:29.652-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LGT"}],"title":{"type":"text","$t":"Reforma de la Ley General Tributaria (I)"},"summary":{"type":"text","$t":"\nEn el BOE del pasado 22 de septiembre se publicó la Ley 34\/2015, de 21 de septiembre, que reforma parcialmente la Ley General Tributaria (Ley 58\/2003).\n\n\n\nEn la misma disposición, también se modifican, entre otras, la Ley de Enjuiciamiento Criminal (respecto a los delitos contra la Hacienda Pública), la Ley Orgánica 12\/1995, de Represión del Contrabando (en relación con las infracciones y "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5012344192072732420\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/reforma-de-la-ley-general-tributaria-i.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5012344192072732420"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5012344192072732420"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/reforma-de-la-ley-general-tributaria-i.html","title":"Reforma de la Ley General Tributaria (I)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-VbgWBjpzAWc\/VjCzwvBXfqI\/AAAAAAAAAXM\/LC5nXFAkQjM\/s72-c\/BOE_20150923.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6903984368390861859"},"published":{"$t":"2015-10-23T01:29:00.005-07:00"},"updated":{"$t":"2015-10-23T01:29:57.218-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"procesal"}],"title":{"type":"text","$t":"Publicación de listados de deudores a la Hacienda Pública"},"summary":{"type":"text","$t":"\n\n\nDurante el mes de Septiembre, en el Boletín Oficial del Estado se han publicado dos importantes reformas de ámbito tributario y procesal relacionadas con la publicación de listados de deudores a la Hacienda Pública y la publicidad de los condenados por delitos fiscales y de contrabando.\n\n\n\nLa primera de ellas se incluye en la modificación de la Ley General Tributaria, y consiste en la facultad"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6903984368390861859\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/publicacion-de-listados-de-deudores-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6903984368390861859"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6903984368390861859"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/publicacion-de-listados-de-deudores-la.html","title":"Publicación de listados de deudores a la Hacienda Pública"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-r7lo7vRFNeY\/VinvIL-nruI\/AAAAAAAAAW4\/bkRXSjPGxcQ\/s72-c\/AEAT.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7237564465486132548"},"published":{"$t":"2015-10-01T03:48:00.002-07:00"},"updated":{"$t":"2015-10-01T04:13:34.773-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones Tributarias en los Reglamentos de IRPF y No Residentes"},"summary":{"type":"text","$t":"\nEn algunas de nuestras Circulares anteriores analizábamos las modificaciones\u0026nbsp;en la Ley del Impuesto sobre la Renta de las Personas Físicas (Ley 35\/2006).\u0026nbsp; El Reglamento del I.R.P.F., como es preceptivo, debe estar redactado acorde con su correspondiente Ley. Por ello (tras una primera fase de adaptaciones y modificaciones,\u0026nbsp;en diciembre de 2014) ahora se abordan el resto de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7237564465486132548\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/modificaciones-tributarias-en-los.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7237564465486132548"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7237564465486132548"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/10\/modificaciones-tributarias-en-los.html","title":"Modificaciones Tributarias en los Reglamentos de IRPF y No Residentes"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3775849063058970891"},"published":{"$t":"2015-09-25T04:05:00.000-07:00"},"updated":{"$t":"2015-09-25T04:31:07.374-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Nuevo Reglamento del Impuesto sobre Sociedades"},"summary":{"type":"text","$t":"\nEl 27 de noviembre del 2014 se aprobó la nueva Ley que regula el Impuesto sobre Sociedades (Ley 27\/2014 de 27 de noviembre, ver nuestra Circular Fiscal 9\/2014).\n\n\n\nDicha Ley mantenía la estructura del Impuesto que ya existía desde el año 1996, pero introducía cambios significativos en el tratamiento fiscal de elementos de la base imponible que se regularían mediante un nuevo Reglamento del "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3775849063058970891\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/09\/nuevo-reglamento-del-impuesto-sobre.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3775849063058970891"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3775849063058970891"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/09\/nuevo-reglamento-del-impuesto-sobre.html","title":"Nuevo Reglamento del Impuesto sobre Sociedades"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1674836326639824005"},"published":{"$t":"2015-07-16T04:24:00.001-07:00"},"updated":{"$t":"2015-07-16T04:24:03.384-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones tributarias urgentes: cambios en los tipos de retención"},"summary":{"type":"text","$t":"\nEn el Boletín Oficial del Estado del pasado 11 de julio se ha publicado el Real-Decreto Ley 9\/2015, de 10 de julio, que se autodenomina: “medidas urgentes para reducir la carga tributaria soportada por los contribuyentes del Impuesto sobre la Renta de las Personas Físicas y otras medidas de carácter económico”.\u0026nbsp;\n\n\n\nDe hecho, se adelantan unos 5 meses algunas de las modificaciones que "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1674836326639824005\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/07\/modificaciones-tributarias-urgentes.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1674836326639824005"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1674836326639824005"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/07\/modificaciones-tributarias-urgentes.html","title":"Modificaciones tributarias urgentes: cambios en los tipos de retención"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-wncEx1vjgNY\/VaeTIWeLvTI\/AAAAAAAAAWY\/ttKmflXhhDE\/s72-c\/blog_fiscal_ret.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-909196647173078974"},"published":{"$t":"2015-07-14T10:24:00.003-07:00"},"updated":{"$t":"2016-03-29T05:29:48.364-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"florida"},{"scheme":"http://www.blogger.com/atom/ns#","term":"internacional"},{"scheme":"http://www.blogger.com/atom/ns#","term":"misión comercial"},{"scheme":"http://www.blogger.com/atom/ns#","term":"USA"}],"title":{"type":"text","$t":"Internacionalización: Misión comercial y de negocios a Florida (USA)"},"summary":{"type":"text","$t":"\nBrosa-Euroadvisers, conjuntamente con nuestros colaboradores americanos GM\u0026amp;L (Strategic Consulting for New Markets), hemos preparado una misión comercial y de negocios a Florida que se llevará a cabo del 26 de septiembre al 2 de octubre, con el objetivo de acompañar a empresas españolas a abrir mercado en América (tomando como plataforma Florida para poder dar entrada tanto a mercados "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/909196647173078974\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/07\/internacionalizacion-mision-comercial-y.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/909196647173078974"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/909196647173078974"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/07\/internacionalizacion-mision-comercial-y.html","title":"Internacionalización: Misión comercial y de negocios a Florida (USA)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https:\/\/4.bp.blogspot.com\/-4-jIczd9JWI\/VaVELixlX7I\/AAAAAAAAAWI\/NL4jOvkQhuc\/s72-c\/blog_florida.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5560486263777661395"},"published":{"$t":"2015-02-19T04:22:00.000-08:00"},"updated":{"$t":"2015-02-19T04:25:58.629-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"administradores"},{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"retribución"}],"title":{"type":"text","$t":"[Evento] Retribución de los Administradores y Socios: Nueva óptica 2015."},"summary":{"type":"text","$t":"\nBROSA Abogados y Economistas ha organizado una jornada (26 de febrero de 2015) para dar a conocer las novedades existentes en el esquema retributivo de quienes ocupan el cargo de administrador y reflexionar sobre los aspectos a considerar según las funciones o trabajos que desarrollen en la compañía y su condición o no de socio.\n\n\n\nSi cobra usted de una sociedad y es administrador o socio le "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5560486263777661395\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/02\/evento-retribucion-de-los.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5560486263777661395"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5560486263777661395"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/02\/evento-retribucion-de-los.html","title":"[Evento] Retribución de los Administradores y Socios: Nueva óptica 2015."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-XXnGQ954UJk\/VOXVBGa9zdI\/AAAAAAAAAVc\/VylRPjrp2xw\/s72-c\/blog_Jornada26febrero2.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6062180471819233703"},"published":{"$t":"2015-01-19T02:22:00.000-08:00"},"updated":{"$t":"2015-01-19T02:22:26.033-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones tributarias reglamentarias: IVA, Procedimientos y Facturación."},"summary":{"type":"text","$t":"\nEn la Circular Fiscal 07\/2014 comentábamos las \u0026nbsp;principales modificaciones de la Ley del IVA en el marco de la Reforma Fiscal de finales de 2014. \u0026nbsp;La obligada adaptación del desarrollo reglamentario a dichas modificaciones queda establecida mediante la publicación del Real Decreto 1073\/2014, de 19 de diciembre, por el que se modifican el Reglamento del Impuesto sobre el Valor Añadido, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6062180471819233703\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-tributarias.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6062180471819233703"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6062180471819233703"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-tributarias.html","title":"Modificaciones tributarias reglamentarias: IVA, Procedimientos y Facturación."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3272257481310234324"},"published":{"$t":"2015-01-12T02:12:00.000-08:00"},"updated":{"$t":"2015-01-12T02:12:40.513-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"presupuestos"}],"title":{"type":"text","$t":"Modificaciones Tributarias de la Ley de Presupuestos para 2015"},"summary":{"type":"text","$t":"\nEn el BOE de 30 de diciembre de 2014, se ha publicado la Ley 36\/2014, de 26 de diciembre, de Presupuestos Generales del Estado, para el año 2015, donde se incluyen aquellas modificaciones tributarias que afectan a cambios que deben incluirse en una Ley específica, es decir,  las que no suponen un cambio en el fondo de los tributos.\n\n\n\n\nFuente: Ministerio de Hacienda y Administraciones Públicas\n\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3272257481310234324\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-tributarias-de-la-ley-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3272257481310234324"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3272257481310234324"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-tributarias-de-la-ley-de.html","title":"Modificaciones Tributarias de la Ley de Presupuestos para 2015"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-So__d5olDmQ\/VLOdjzKn06I\/AAAAAAAAAVA\/FSyZexb8koQ\/s72-c\/blog_PGE2015.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8097381279001727435"},"published":{"$t":"2015-01-08T02:15:00.000-08:00"},"updated":{"$t":"2015-01-08T02:15:11.113-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular mercantil"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Ley de Sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LSC"}],"title":{"type":"text","$t":"Modificaciones a la Ley de Sociedades de Capital"},"summary":{"type":"text","$t":"\nEl Departamento Mercantil de BROSA Abogados y Economistas ha publicado la Circular Mercantil 1\/2015 sobre las modificaciones de la Ley de Sociedades de Capital respecto a Sociedades de Responsabilidad Limitada y a Sociedades Anónimas No Cotizadas. \n\n\n\n\n\n\n\nLas modificaciones se aprobaron en la Ley 31\/2014, de 3 de diciembre, por la que se modifica la Ley de Sociedades de Capital para la mejora "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8097381279001727435\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-la-ley-de-sociedades-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8097381279001727435"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8097381279001727435"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2015\/01\/modificaciones-la-ley-de-sociedades-de.html","title":"Modificaciones a la Ley de Sociedades de Capital"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-cOqWL9FduCY\/VK5R9cCdkXI\/AAAAAAAAAUw\/dCFy8OSVMC8\/s72-c\/blog_CircularM.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4861124962487463164"},"published":{"$t":"2014-12-25T08:00:00.000-08:00"},"updated":{"$t":"2015-01-08T01:48:12.973-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"navidad"}],"title":{"type":"text","$t":"¡Felices Fiestas!"},"summary":{"type":"text","$t":"\n\n\n\n\n\n\n\nEl equipo de profesionales y colaboradores de BROSA queremos desearos unas Felices Fiestas a todos y un 2015 lleno de prosperidad.\n\n\n\nFeliz Navidad - Bon Nadal - Merry Christmas - Fröhliche Weihnachten - Joyeux Noël - Buon Natale\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4861124962487463164\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/felices-fiestas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4861124962487463164"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4861124962487463164"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/felices-fiestas.html","title":"¡Felices Fiestas!"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-MHBIg1fltew\/VK5OIi1S8JI\/AAAAAAAAAUk\/VzpOyIV0ffA\/s72-c\/Navidad_2014_BROSA.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3723987078307769019"},"published":{"$t":"2014-12-22T11:56:00.001-08:00"},"updated":{"$t":"2014-12-22T11:56:49.743-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reforma del Impuesto sobre Sociedades (para el ejercicio 2015)"},"summary":{"type":"text","$t":"\nDe los distintos impuestos que modifica la Reforma Fiscal recientemente aprobada, el Impuesto sobre Sociedades es el único caso en que se genera una Ley enteramente nueva, la Ley 27\/2014, de 27 de noviembre, que sustituye a la antigua Ley 43\/1995, cuyo Texto Refundido  se aprobó mediante R.D.L. 4\/2004, de 5 de marzo.\n\n\n\n\n\n\n\n\n\nLa nueva Ley mantiene la misma estructura del Impuesto sobre "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3723987078307769019\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-impuesto-sobre-sociedades.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3723987078307769019"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3723987078307769019"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-impuesto-sobre-sociedades.html","title":"Reforma del Impuesto sobre Sociedades (para el ejercicio 2015)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-isrtet8cOGo\/VJh0_XU8EsI\/AAAAAAAAAUU\/OQQ3aBUlQGg\/s72-c\/blog_ley_IS.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5154691080552562620"},"published":{"$t":"2014-12-18T04:50:00.004-08:00"},"updated":{"$t":"2014-12-18T04:56:51.586-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reglamento del Impuesto sobre la Renta de las Personas Físicas"},"summary":{"type":"text","$t":"\nTras la Circular Fiscal 6\/2014 sobre la Reforma del IRPF y la Circular Fiscal 7\/2014 sobre la Reforma del IVA, y en el marco de la Reforma Fiscal que entrará en vigor en 2015, el Departamento Fiscal de BROSA Abogados y Economistas ha publicado una nueva Circular Fiscal, en la que se tratan las principales novedades del Reglamento del Impuesto sobre la Renta de las Personas Físicas.\n\n\n\n\n\n\n\nEntre "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5154691080552562620\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reglamento-del-impuesto-sobre-la-renta.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5154691080552562620"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5154691080552562620"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reglamento-del-impuesto-sobre-la-renta.html","title":"Reglamento del Impuesto sobre la Renta de las Personas Físicas"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-ssWUd4C2qlY\/VJLM_F9BLLI\/AAAAAAAAAUA\/18HUvA1xWRw\/s72-c\/banner_irpf_es_es.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-701570918210146993"},"published":{"$t":"2014-12-12T04:03:00.000-08:00"},"updated":{"$t":"2014-12-12T04:03:34.626-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"VAT"}],"title":{"type":"text","$t":"Reforma del IVA.  Novedades para el ejercicio 2015"},"summary":{"type":"text","$t":"\nComo anunciamos en nuestro anterior post, en el marco de la Reforma Fiscal que entrará en vigor en 2015, en el BOE del 28\/11\/2014 se publicó la Ley 28\/2014, de 27 de noviembre, por la que se modifica, entre otras, la Ley 37\/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (IVA).\u0026nbsp;\n\n\n\nEsta Ley incorpora diversas modificaciones en el ámbito de la imposición indirecta, en concreto "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/701570918210146993\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-iva-novedades-para-el.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/701570918210146993"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/701570918210146993"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-iva-novedades-para-el.html","title":"Reforma del IVA.  Novedades para el ejercicio 2015"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8593240186448818935"},"published":{"$t":"2014-12-05T03:44:00.003-08:00"},"updated":{"$t":"2014-12-05T04:15:59.473-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reforma del IRPF. Novedades para el ejercicio 2015"},"summary":{"type":"text","$t":"\n\n\nFinalmente, en el BOE del 28 de noviembre se han publicado las leyes que forman parte de la Reforma Fiscal. \u0026nbsp;La aplicación de la mayoría de las modificaciones se realizará en el ejercicio 2015, aunque algunas medidas se aplican ya en 2014 y otras se aplicarán en 2016 y 2017.\n\n\n\nLas leyes publicadas son tres:\n\n\n\nLey 26\/2014 de 27 de noviembre por la que se modifica la Ley 35\/2006 de 28 de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8593240186448818935\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-irpf-novedades-para-el.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8593240186448818935"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8593240186448818935"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/12\/reforma-del-irpf-novedades-para-el.html","title":"Reforma del IRPF. Novedades para el ejercicio 2015"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-8U8GmJaoBbI\/VIGbTccOwiI\/AAAAAAAAATs\/r9MgAs_VPno\/s72-c\/boe.png","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3351727385354599492"},"published":{"$t":"2014-07-11T02:10:00.001-07:00"},"updated":{"$t":"2014-07-11T02:11:28.511-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Medidas urgentes para el crecimiento, la competitividad y la eficacia (Real Decreto-Ley 8\/2014)"},"summary":{"type":"text","$t":"\nEn el BOE del sábado 5 de julio, se publicó el Real Decreto-Ley 8\/2014, de 4 de julio, denominado “medidas urgentes para el crecimiento, la competitividad y la eficacia”.\n\n\n\nEntre las modificaciones tributarias\u0026nbsp;que contempla, destacan las siguientes:\n\n\n\nExención de la ganancia patrimonial que pudiera ponerse de manifiesto como consecuencia de la dación en pago o de un procedimiento de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3351727385354599492\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/07\/medidas-urgentes-para-el-crecimiento-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3351727385354599492"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3351727385354599492"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/07\/medidas-urgentes-para-el-crecimiento-la.html","title":"Medidas urgentes para el crecimiento, la competitividad y la eficacia (Real Decreto-Ley 8\/2014)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7756035072765367346"},"published":{"$t":"2014-03-25T05:05:00.000-07:00"},"updated":{"$t":"2014-03-25T05:05:55.104-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"720"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"}],"title":{"type":"text","$t":"Modelo 720: Declaración Informativa sobre Bienes y Derechos situados en el Extranjero"},"summary":{"type":"text","$t":"\n\n\n\n\n\nEn nuestra Circular 4\/2013 se expusieron los puntos principales a tener en cuenta, para poder preparar y presentar la declaración, según Modelo 720, en relación con los bienes y derechos que las personas residentes en España tengan en el extranjero.\n\n\n\nFue durante el mes de abril de 2013 cuando, por primera vez, se presentaron las declaraciones sobre bienes y derechos en el extranjero.\n\n\n\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7756035072765367346\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/03\/modelo-720-declaracion-informativa.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7756035072765367346"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7756035072765367346"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/03\/modelo-720-declaracion-informativa.html","title":"Modelo 720: Declaración Informativa sobre Bienes y Derechos situados en el Extranjero"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-EgG2OCoM930\/USX-u8GVA-I\/AAAAAAAAAN0\/X5xNrIQegZU\/s72-c\/Modelo720.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4188010980646173986"},"published":{"$t":"2014-02-28T08:46:00.002-08:00"},"updated":{"$t":"2014-02-28T08:46:39.857-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"DEH"},{"scheme":"http://www.blogger.com/atom/ns#","term":"direccion eletronica"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades"}],"title":{"type":"text","$t":"Validez del certificado digital para el acceso a la Dirección Electrónica Habilitada de la Agencia Tribitaria"},"summary":{"type":"text","$t":"\nLa vigencia del certificado digital es limitada, teniendo un periodo de validez pasado el cual -si no se ha renovado- caduca y deja de estar operativo, debiendo volver a realizar el procedimiento de obtención e instalación del mismo.\u0026nbsp;\n\nEn la presente circular indicaremos el procedimiento para verificar fecha de caducidad del certificado para proceder a su renovación antes de que caduque.\u0026"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4188010980646173986\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/02\/validez-del-certificado-digital-para-el.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4188010980646173986"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4188010980646173986"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/02\/validez-del-certificado-digital-para-el.html","title":"Validez del certificado digital para el acceso a la Dirección Electrónica Habilitada de la Agencia Tribitaria"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-L6EH--w_NsE\/UxC7fR-rmuI\/AAAAAAAAASM\/vsWWIYde3t0\/s72-c\/certificados.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5061337515444594196"},"published":{"$t":"2014-02-12T08:55:00.000-08:00"},"updated":{"$t":"2014-02-12T08:55:14.322-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEPD"},{"scheme":"http://www.blogger.com/atom/ns#","term":"cookies"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LOPD"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LSSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"privacidad"},{"scheme":"http://www.blogger.com/atom/ns#","term":"protección de datos"}],"title":{"type":"text","$t":"Sanción de la AEPD por no informar adecuadamente de las \"cookies\""},"summary":{"type":"text","$t":"\nLa Agencia Española de Protección de Datos\u0026nbsp;(AEPD) ha impuesto las primeras multas por incumplimiento de la «Ley de cookies». \u0026nbsp;\n\nLa cuantía de estas sanciones asciende hasta 3.000 Euros en uno de los casos.\n\n\n\nLa denominada «Ley de\u0026nbsp;cookies» se corresponde con el Real Decreto-Ley 13\/2012, de 30 de marzo de 2012, que imponía algunas modificaciones a la Ley 34\/2002, de 11 de julio, de"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5061337515444594196\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/02\/sancion-de-la-aepd-por-no-informar.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5061337515444594196"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5061337515444594196"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/02\/sancion-de-la-aepd-por-no-informar.html","title":"Sanción de la AEPD por no informar adecuadamente de las \"cookies\""}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-Z2de9yfZt2U\/UvuaCBTxMdI\/AAAAAAAAAR8\/Co4ynQqSds8\/s72-c\/blog_cookies.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8546207327833669420"},"published":{"$t":"2014-01-16T04:12:00.001-08:00"},"updated":{"$t":"2014-02-28T08:46:58.238-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"presupuestos"}],"title":{"type":"text","$t":"Ley de Presupuestos Generales del Estado para el año 2014"},"summary":{"type":"text","$t":"\nComo cada año, la Ley de Presupuestos del Estado contempla determinadas modificaciones de índole tributaria, entra las que destacamos la cantidad de medidas que han sido prorrogadas para el año 2014.\n\n\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha elaborado la Circular Fiscal 2\/2014 cuyo contenido transcribimos a continuación. \u0026nbsp;Pueden acceder al contenido completo de la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8546207327833669420\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/01\/ley-de-presupuestos-generales-del.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8546207327833669420"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8546207327833669420"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/01\/ley-de-presupuestos-generales-del.html","title":"Ley de Presupuestos Generales del Estado para el año 2014"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7424544836463121930"},"published":{"$t":"2014-01-09T02:22:00.000-08:00"},"updated":{"$t":"2014-01-09T02:22:22.182-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"}],"title":{"type":"text","$t":"Ampliación del plazo para acogerse al criterio de caja, en IVA"},"summary":{"type":"text","$t":"\n\n\nEn el BOE de 30 de diciembre de 2013 se ha publicado la ampliación del plazo para poder acogerse al régimen especial de Criterio de Caja que -solamente para el ejercicio 2014- será hasta el 31 de marzo. \n\n\n\nEn efecto, para paliar los posibles inconvenientes que determinadas empresas pudieran tener en modificar sus programas informáticos, se establece un nuevo plazo, para poder acogerse al "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7424544836463121930\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/01\/ampliacion-del-plazo-para-acogerse-al.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7424544836463121930"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7424544836463121930"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2014\/01\/ampliacion-del-plazo-para-acogerse-al.html","title":"Ampliación del plazo para acogerse al criterio de caja, en IVA"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-8KFSP93a-9Q\/Us53g-6_CQI\/AAAAAAAAARs\/2qyKGX9b45o\/s72-c\/BOE_312.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2689996968661217416"},"published":{"$t":"2013-12-30T02:19:00.000-08:00"},"updated":{"$t":"2014-01-09T02:01:07.410-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"}],"title":{"type":"text","$t":"Circular Fiscal: Imputación temporal de los Activos por Impuesto Diferido"},"summary":{"type":"text","$t":"\nSe ha modificado el Impuesto sobre Sociedades, mediante el Real Decreto-Ley 14\/2013, afectando a las reglas de imputación temporal de los Activos por Impuesto Diferido.\n\n\n\nEstas modificaciones, que se han incorporado en el Real Decreto-Ley que trata sobre las medidas de adaptación a la normativa comunitaria, en materia de supervisión y solvencia de las entidades financieras, tendrán efecto sobre"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2689996968661217416\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/circular-fiscal-imputacion-temporal-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2689996968661217416"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2689996968661217416"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/circular-fiscal-imputacion-temporal-de.html","title":"Circular Fiscal: Imputación temporal de los Activos por Impuesto Diferido"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3348308146725826815"},"published":{"$t":"2013-12-24T03:07:00.000-08:00"},"updated":{"$t":"2013-12-30T01:59:25.694-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"navidad"}],"title":{"type":"text","$t":"¡Felices Fiestas!"},"summary":{"type":"text","$t":"\n\n\n\n\n\nEl equipo de profesionales y colaboradores de BROSA queremos desearos unas Felices Fiestas a todos y un 2014 lleno de prosperidad.\n\n\n\nFeliz Navidad - Bon Nadal - Merry Christmas - Fröhliche Weihnachten - Joyeux Noël - Buon Natale\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3348308146725826815\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/felices-fiestas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3348308146725826815"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3348308146725826815"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/felices-fiestas.html","title":"¡Felices Fiestas!"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-Kcf7Wi78Xyw\/Ur1fGmJk9zI\/AAAAAAAAARc\/R-WlB-Ax160\/s72-c\/Navidad_2013_BROSA.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4486744321461911000"},"published":{"$t":"2013-12-20T02:03:00.000-08:00"},"updated":{"$t":"2013-12-20T02:03:23.558-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Banco de España"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"}],"title":{"type":"text","$t":"Comunicación al Banco de España de transacciones con el exterior (II)"},"summary":{"type":"text","$t":"\nEl Departamento Fiscal de BROSA Abogados y Economistas ha elaborado una nueva Circular Fiscal como recordatorio a lo expuesto en la Circular Fiscal 6\/2013, editada en mayo de 2013 sobre la comunicación al Banco de España de las transacciones económicas y los saldos de activos y pasivos financieros con el exterior. \n\n\n\n\n\n\n\nSe ha considerado que resultará de interés reeditarla, substituyendo\nlas "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4486744321461911000\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/comunicacion-al-banco-de-espana-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4486744321461911000"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4486744321461911000"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/comunicacion-al-banco-de-espana-de.html","title":"Comunicación al Banco de España de transacciones con el exterior (II)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-0HnxvcDUqgg\/UrQTOT16H0I\/AAAAAAAAARM\/SpLtuR-G-os\/s72-c\/CF201311.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5286924426636310733"},"published":{"$t":"2013-12-16T02:28:00.000-08:00"},"updated":{"$t":"2013-12-16T02:32:14.469-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones en las Declaraciones Tributarias para 2014"},"summary":{"type":"text","$t":"\nComo consecuencia de la publicación de las leyes 14\/2013 y 16\/2013, en el mes de octubre, cuyo contenido figura en nuestras anteriores circulares fiscales (Circular Fiscal 7\/2013, Circular Fiscal 8\/2013 y Circular Fiscal 9\/2013), ha sido necesario proceder a la modificación de varios modelos de autoliquidaciones tributarias y reordenar los sistemas de presentación de las mismas. Todo ello se ha "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5286924426636310733\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/modificaciones-en-las-declaraciones.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5286924426636310733"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5286924426636310733"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/modificaciones-en-las-declaraciones.html","title":"Modificaciones en las Declaraciones Tributarias para 2014"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-AvdOkz5fqJU\/Uq7WT7NAtkI\/AAAAAAAAAQ8\/glgWyMrGybQ\/s72-c\/Modelo303.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2580402386236914624"},"published":{"$t":"2013-12-09T03:39:00.005-08:00"},"updated":{"$t":"2013-12-09T10:02:53.266-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"XI Encuentro ECUWI: 28\/11\/2013"},"summary":{"type":"text","$t":"\nEl pasado\u0026nbsp;28 de noviembre se celebró una nueva edición de los encuentros ECUWI organizados por BROSA Abogados y Economistas.\n\n\u0026nbsp;\u0026nbsp;\n\nEn esta ocasión tuvimos la suerte de contar con Natalie Rocha, artista plástica multidisciplinar venezolana afincada en Barcelona, quien nos ilustró y emocionó con el tema \"EMOCIONARTE\", una palabra, dos conceptos: la emoción y el arte.\u0026nbsp; Nos habló "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2580402386236914624\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/xi-encuentro-ecuwi-28112013.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2580402386236914624"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2580402386236914624"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/12\/xi-encuentro-ecuwi-28112013.html","title":"XI Encuentro ECUWI: 28\/11\/2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-oRaWtWy-ZW0\/UqWm8nlGI-I\/AAAAAAAAAP4\/vfSCzB5BrAk\/s72-c\/Ecuwi_blog_02.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4851516725967314532"},"published":{"$t":"2013-11-20T03:12:00.000-08:00"},"updated":{"$t":"2013-12-16T02:31:40.467-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones Tributarias"},"summary":{"type":"text","$t":"\nContinuando con la vorágine legislativa, se acaba de publicar la Ley 16\/2013, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras.\n\n \n\n\n\nAdemás de regular el Impuesto sobre los gases fluorados de efecto invernadero, se aprovecha esta Ley para modificar varios aspectos muy trascendentes para las empresas (por "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4851516725967314532\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/11\/modificaciones-tributarias.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4851516725967314532"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4851516725967314532"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/11\/modificaciones-tributarias.html","title":"Modificaciones Tributarias"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6749537851921097305"},"published":{"$t":"2013-11-08T02:27:00.000-08:00"},"updated":{"$t":"2013-11-20T02:47:48.109-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"347"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Régimen Especial del Criterio de Caja"},"summary":{"type":"text","$t":"\nMediante el Real Decreto 828\/2013, se modifican determinados aspectos que afectan tanto al Reglamento del Impuesto sobre el Valor Añadido (IVA), como a otros Reglamentos tributarios, con la particularidad de que todos ellos entrarán en vigor a partir del 1º de enero de 2014, salvo algunos puntos concretos que intentan simplificar los procedimientos administrativos.\n\n \n\n\n\nDestacan las normas que "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6749537851921097305\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/11\/regimen-especial-del-criterio-de-caja.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6749537851921097305"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6749537851921097305"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/11\/regimen-especial-del-criterio-de-caja.html","title":"Régimen Especial del Criterio de Caja"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5605477595965157337"},"published":{"$t":"2013-10-11T03:42:00.000-07:00"},"updated":{"$t":"2013-10-11T03:42:14.334-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reformas tributarias aplicables a empresas y profesionales"},"summary":{"type":"text","$t":"\n\n\nAcaba de publicarse la Ley 14\/2013, de 27 de septiembre, denominada \"de Apoyo a los Emprendedores y su Internacionalización\".\n\nEn esta norma se dictan múltiples modificaciones legales que afectan a varias áreas del Derecho, tales como el Mercantil, Laboral, Tributario, Financiero, etc.\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha elaborado la Circular Fiscal 07\/2013 en la que se "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5605477595965157337\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/10\/reformas-tributarias-aplicables.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5605477595965157337"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5605477595965157337"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/10\/reformas-tributarias-aplicables.html","title":"Reformas tributarias aplicables a empresas y profesionales"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-7NAuJTMONe4\/UlfMfV7nCgI\/AAAAAAAAAPo\/CJKJnsSfL90\/s72-c\/cash-register-840747-m.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7290837919703779384"},"published":{"$t":"2013-07-01T03:36:00.002-07:00"},"updated":{"$t":"2013-07-01T03:49:14.018-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"egipto"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"X Encuentro ECUWI: 20\/06\/2013"},"summary":{"type":"text","$t":"\nEl pasado 20 de junio se celebró la décima edición de los encuentros ECUWI.\u0026nbsp; En esta ocasión aprovechamos la agradable temperatura pre-estival para realizar el evento en la exuberante terraza del Jardín Mimosa en el Hotel Mandarin Oriental de Barcelona.\n\n\n\nTuvimos el honor de contar con la participación del Dr. Miquel Pérez-Sánchez quien impartió la conferencia \"Egipto y la Tierra de los "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7290837919703779384\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/07\/x-encuentro-ecuwi-20062013.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7290837919703779384"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7290837919703779384"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/07\/x-encuentro-ecuwi-20062013.html","title":"X Encuentro ECUWI: 20\/06\/2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-KMlU0-EFAOY\/UdFbOjb7MKI\/AAAAAAAAAO4\/8Z9tTKhrmrg\/s72-c\/Ecuwi_20130620_01+(2).jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8522445455846937218"},"published":{"$t":"2013-06-17T04:52:00.000-07:00"},"updated":{"$t":"2013-06-17T04:53:52.447-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"publicaciones"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"Opinión: Legitimación activa en sede CMR"},"summary":{"type":"text","$t":"\nEl Diario Marítimas, en su edición del viernes, 14 de junio, publicó un artículo de opinión de Josep Bertrán, socio de BROSA Abogados y Economistas.\n\n\u0026nbsp;\n\n\nPulse en la portada para ver el artículo en su formato original\n\n\n\n\u0026nbsp;Legitimación activa en sede CMR\n\n¿Quién está legitimado para reclamar frente al transportista\npor un siniestro en el transporte?: ¿el cargador o el destinatario?\n\n\n\n\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8522445455846937218\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/06\/opinion-legitimacion-activa-en-sede-cmr.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8522445455846937218"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8522445455846937218"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/06\/opinion-legitimacion-activa-en-sede-cmr.html","title":"Opinión: Legitimación activa en sede CMR"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-H-HcIjZP53c\/Ub71LkruIhI\/AAAAAAAAAOo\/qWaLLbukays\/s72-c\/PortadaMaritimas_20130614.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4318300030238447459"},"published":{"$t":"2013-05-24T05:33:00.000-07:00"},"updated":{"$t":"2013-05-24T05:33:35.316-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Banco de España"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"}],"title":{"type":"text","$t":"Comunicación al Banco de España de transacciones con el exterior"},"summary":{"type":"text","$t":"\n\n(Imagen bajo licencia\u0026nbsp;CC BY-SA 3.0\u0026nbsp;de Alvy)\n\n\nLas entidades financieras y de crédito\u0026nbsp;han venido informando al Banco de España acerca de los cobros y pagos, cuyo importe superaba los 50.000 euros, que las personas o entidades residentes en España realizaban con el exterior. \n\n \n\n\n\nA partir de 1º de enero de 2013, se ha creado una nueva fórmula de comunicación directa de datos al "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4318300030238447459\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/05\/comunicacion-al-banco-de-espana-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4318300030238447459"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4318300030238447459"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/05\/comunicacion-al-banco-de-espana-de.html","title":"Comunicación al Banco de España de transacciones con el exterior"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5244301340071847904"},"published":{"$t":"2013-05-24T03:14:00.001-07:00"},"updated":{"$t":"2013-05-24T05:41:22.967-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"}],"title":{"type":"text","$t":"Jornada de Reflexión \"La exportación, ¿necesidad u oportunidad?\""},"summary":{"type":"text","$t":"\nEl próximo 30 de mayo, el Club del Transitario Marítimo (CTM) realizará una jornada de reflexión bajo el lema \"La exportación, ¿necesidad u oportunidad?\".\n\n\n\n\u0026nbsp;\n\nBROSA Abogados y Economistas, miembro del CTM, de ha encargado de organizar y coordinar este evento, que tendrá lugar en la sala de actos de Foment del Treball Nacional (via Laietana, 32-34, Barcelona).\n\n\n\nSe trata de un evento "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5244301340071847904\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/05\/jornada-de-reflexion-la-exportacion.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5244301340071847904"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5244301340071847904"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/05\/jornada-de-reflexion-la-exportacion.html","title":"Jornada de Reflexión \"La exportación, ¿necesidad u oportunidad?\""}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-9oyIlD908OQ\/UZ9fxnoMbWI\/AAAAAAAAAOQ\/s5v12ly7nWQ\/s72-c\/logoCTM-p3.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5423275828490113158"},"published":{"$t":"2013-03-14T06:58:00.000-07:00"},"updated":{"$t":"2013-03-14T06:58:06.822-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"balances"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Actualización de Balances"},"summary":{"type":"text","$t":"\nTal como ya se anticipó en la Circular 2\/2013, la Ley 16\/2012 permite a las empresas actualizar sus activos, revalorizando todos los elementos del inmovilizado material y las inversiones inmobiliarias, incluyendo los adquiridos mediante arrendamiento financiero, siempre y cuando se haya ejercitado la opción de compra.\n\n\n\u0026nbsp;\n\nSobre el importe de la Actualización que resulte de los cálculos que"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5423275828490113158\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/03\/actualizacion-de-balances.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5423275828490113158"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5423275828490113158"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/03\/actualizacion-de-balances.html","title":"Actualización de Balances"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8000975404624747529"},"published":{"$t":"2013-02-21T03:20:00.003-08:00"},"updated":{"$t":"2013-02-21T03:43:50.018-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"720"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modelo 720: plazo de presentación hasta el 30 de abril de 2013"},"summary":{"type":"text","$t":"\nModelo 720: declaración informativa sobre bienes y derechos situados en el extranjero.\n\n\n\nEl plazo de presentación de la declaración será del 1 de enero al 31 de marzo de cada ejercicio, excepto la presentación del ejercicio 2012 que se realizará entre el 1 de febrero y el 30 de abril del 2013.\n\n\n\n\n\n\n\nCon fecha 31 de enero se han publicado en el BOE varias Ordenes Ministeriales que aprueban "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8000975404624747529\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/02\/modelo-720-plazo-de-presentacion-hasta.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8000975404624747529"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8000975404624747529"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/02\/modelo-720-plazo-de-presentacion-hasta.html","title":"Modelo 720: plazo de presentación hasta el 30 de abril de 2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-EgG2OCoM930\/USX-u8GVA-I\/AAAAAAAAAN0\/X5xNrIQegZU\/s72-c\/Modelo720.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1997050855820956589"},"published":{"$t":"2013-02-04T04:36:00.001-08:00"},"updated":{"$t":"2013-02-04T04:36:46.569-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"347"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"El Modelo 347 se presentará en febrero"},"summary":{"type":"text","$t":"\nEn el apartado Publicaciones de la web de BROSA Abogados y Economistas se encuentra disponible la nueva Circular Fiscal 03\/2013.\n\n\n\nEn esta Circular se comentan las novedades a tener en cuenta para la cumplimentación del Modelo 347 correspondiente al ejercicio 2012.\n\n\n\nEl principal cambio de este modelo es la fecha de presentación del mismo, se presentará en el mes de febrero de cada ejercicio, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1997050855820956589\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/02\/el-modelo-347-se-presentara-en-febrero.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1997050855820956589"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1997050855820956589"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/02\/el-modelo-347-se-presentara-en-febrero.html","title":"El Modelo 347 se presentará en febrero"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-Ka9UqOOib-c\/Tzt6YQdUqII\/AAAAAAAAAFI\/ks3lmck9KRU\/s72-c\/Modelo347.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-255069955778622239"},"published":{"$t":"2013-01-29T07:50:00.001-08:00"},"updated":{"$t":"2013-01-29T08:33:53.871-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Noveno encuentro ECUWI: 28\/01\/2013"},"summary":{"type":"text","$t":"\nEntrando ya en el tercer año desde que BROSA inició los encuentros periódicos ECUWI, realizamos el primero de 2013 con un evento musical.\n\n\n\nFieles a la idea original y a la etimología de ECUWI (Economy - CUltura - WIssenschaft, en los diferentes idiomas de los participantes) en esta ocasión primó la parte \"cultural\" gracias a la participación de Albert Bello, músico, guitarrista y pedagogo, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/255069955778622239\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/noveno-encuentro-ecuwi-28012013.html#comment-form","title":"1 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/255069955778622239"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/255069955778622239"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/noveno-encuentro-ecuwi-28012013.html","title":"Noveno encuentro ECUWI: 28\/01\/2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-Sn72caXjHGc\/UQe-bVtwq-I\/AAAAAAAAANM\/8i6VYnOFTps\/s72-c\/Ecuwi_20132801_1p.jpg","height":"72","width":"72"},"thr$total":{"$t":"1"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6812164359468628736"},"published":{"$t":"2013-01-21T07:29:00.000-08:00"},"updated":{"$t":"2013-01-21T07:30:39.061-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Reformas Tributarias aplicables a 2013"},"summary":{"type":"text","$t":"\nCon la publicación de la Ley 16\/2012, de 27 de diciembre, se han modificado diversos impuestos, que se analizan con detalle en la Circular Fiscal 02\/2013\u0026nbsp;recientemente publicada por\u0026nbsp;el\u0026nbsp;Departamento Fiscal de BROSA Abogados y Economistas.\n\n\n\nLa mayor parte de las modificaciones incorporadas por esta Ley (Ley de medidas tributarias dirigidas a la consolidación de las finanzas "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6812164359468628736\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/reformas-tributarias-aplicables-2013.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6812164359468628736"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6812164359468628736"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/reformas-tributarias-aplicables-2013.html","title":"Reformas Tributarias aplicables a 2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-GpqFD5yBn90\/UP0oVeMtNeI\/AAAAAAAAAM0\/t9EnWTsZS1Y\/s72-c\/BOE_20121228.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4978513344567323107"},"published":{"$t":"2013-01-10T03:54:00.000-08:00"},"updated":{"$t":"2013-01-10T03:56:40.335-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"presupuestos"}],"title":{"type":"text","$t":"Comentarios a las modificaciones tributarias de la Ley de Presupuestos para el ejercicio 2013"},"summary":{"type":"text","$t":"\nEn el Boletín Oficial del Estado de 28 de diciembre de 2012 se\u0026nbsp;publicó la Ley 17\/2012, de 27 de diciembre, de Presupuestos Generales del Estado para el año 2013, donde se incluyen aquellas modificaciones tributarias que afectan a cambios que deben incluirse en una Ley específica, es decir, las que no suponen un cambio en el fondo de los tributos. \n\n\n\nPresupuestos Generales del Estado 2013\n\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4978513344567323107\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/comentarios-las-modificaciones.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4978513344567323107"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4978513344567323107"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/comentarios-las-modificaciones.html","title":"Comentarios a las modificaciones tributarias de la Ley de Presupuestos para el ejercicio 2013"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-5ThBQMng6jU\/UO6qePZC4zI\/AAAAAAAAAMk\/KOxpt5ndAz0\/s72-c\/Presupuestos.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8866573630660592169"},"published":{"$t":"2012-12-20T09:25:00.000-08:00"},"updated":{"$t":"2013-01-08T09:20:44.475-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Declaración informativa de Bienes y Derechos en el extranjero"},"summary":{"type":"text","$t":"\nEl Departamento Fiscal de BROSA Abogados y Economistas acaba de publicar la Circular Fiscal 10\/2012 relativa a la información de bienes y derechos situados en el extranjero y otros aspectos relativos al intercambio de información tributaria entre estados y entidades internacionales y supranacionales.\n\n\n\nEl Real Decreto 1558\/2012 establece la forma de presentar la declaración informativa, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8866573630660592169\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/12\/declaracion-informativa-de-bienes-y.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8866573630660592169"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8866573630660592169"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/12\/declaracion-informativa-de-bienes-y.html","title":"Declaración informativa de Bienes y Derechos en el extranjero"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2450831038363037223"},"published":{"$t":"2012-12-20T08:25:00.000-08:00"},"updated":{"$t":"2013-01-08T09:50:07.361-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"newsletter steuern"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Steuernews Spanien: Details der Meldepflichten für Steuerzahler in Spanien"},"summary":{"type":"text","$t":"\n\n(Comentarios, en alemán,\u0026nbsp;de Sandra Schramm sobre la Circular Fiscal 10\/2012 de BROSA Abogados y Economistas relativa a\u0026nbsp;la Declaración Informativa de Bienes y Derechos en el Extranjero)\n\u0026nbsp;\n\n\nBarcelona, den 20.12.2012\n\nSteuernews Spanien: DETAILS DER MELDEPFLICHTEN FÜR  STEUERZAHLER IN SPANIEN\n\n\n\nStichtage:\u0026nbsp;31. März 2013\n\n\u0026nbsp;\n\n\nIn unserem Newsletter vom November 2012\u0026nbsp; "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2450831038363037223\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/steuernews-spanien-details-der.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2450831038363037223"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2450831038363037223"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2013\/01\/steuernews-spanien-details-der.html","title":"Steuernews Spanien: Details der Meldepflichten für Steuerzahler in Spanien"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3811493005007485947"},"published":{"$t":"2012-12-20T07:25:00.000-08:00"},"updated":{"$t":"2012-12-20T02:24:25.817-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"navidad"}],"title":{"type":"text","$t":"¡Feliz Navidad!"},"summary":{"type":"text","$t":"\n\nEl equipo de profesionales y colaboradores de BROSA queremos desearos unas Felices Fiestas a todos y un 2013 lleno de prosperidad. \n\n\n\nFeliz Navidad - Bon Nadal - Merry Christmas - Fröhliche Weihnachten - Joyeux Noël - Buon Natale\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3811493005007485947\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/12\/feliz-navidad.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3811493005007485947"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3811493005007485947"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/12\/feliz-navidad.html","title":"¡Feliz Navidad!"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-274589362475563991"},"published":{"$t":"2012-11-21T07:29:00.000-08:00"},"updated":{"$t":"2012-11-21T07:30:36.840-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Octavo encuentro ECUWI"},"summary":{"type":"text","$t":"\nBarcelona se prepara para la Shopping Night que se celebrará el próximo 22 de noviembre en las tiendas del Paseo de Gracia y calles adyacentes.\u0026nbsp; Se trata de la tercera edición de esta iniciativa, que mantendrá los comercios abiertos hasta la una de la madrugada.\u0026nbsp; Con la intención de impulsar el Paseo de Gracia como eje comercial de la ciudad, es una ocasión ideal para los que salen "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/274589362475563991\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/octavo-encuentro-ecuwi.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/274589362475563991"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/274589362475563991"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/octavo-encuentro-ecuwi.html","title":"Octavo encuentro ECUWI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-rVj1IDj7Jbc\/UKy-T4g4JJI\/AAAAAAAAAL0\/cfkDFPGrNSg\/s72-c\/Ecuwi_19nov_01.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7981571671817131378"},"published":{"$t":"2012-11-20T01:55:00.000-08:00"},"updated":{"$t":"2012-11-20T01:55:20.395-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones Tributarias"},"summary":{"type":"text","$t":"Modificaciones Tributarias aplicables a partir del 31 de octubre de 2012\n\n\nEn las últimas entradas de este blog se han comentado dos importantes novedades:\n\n\nlimitaciones a los pagos en efectivo\n\n\nnueva obligación de informar sobre bienes y derechos en el extranjero\n\n\n\n\u0026nbsp;\n\n\n\nTal como se informó, el Departamento Fiscal de BROSA Abogados y Economistas ha publicado una nueva Circular Fiscal en "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7981571671817131378\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/modificaciones-tributarias.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7981571671817131378"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7981571671817131378"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/modificaciones-tributarias.html","title":"Modificaciones Tributarias"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-rwHratkLhH8\/UKqIRR7JuwI\/AAAAAAAAALk\/Q_XSS8NTv_U\/s72-c\/Placa_Fiscal.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1268874112996991687"},"published":{"$t":"2012-11-12T03:42:00.000-08:00"},"updated":{"$t":"2012-11-12T03:44:58.299-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Novedades Tributarias: Limitación de pagos en efectivo"},"summary":{"type":"text","$t":"\nEn la anterior entrada del blog, hablamos de la nueva declaración fiscal respecto a bienes en el extranjero.\u0026nbsp; Ahora, continuamos revisando\u0026nbsp;las novedades\u0026nbsp;aprobadas por\u0026nbsp;la Ley 7\/2012\u0026nbsp;\u0026nbsp;de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1268874112996991687\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/novedades-tributarias-limitacion-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1268874112996991687"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1268874112996991687"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/novedades-tributarias-limitacion-de.html","title":"Novedades Tributarias: Limitación de pagos en efectivo"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6219126114643119060"},"published":{"$t":"2012-11-12T03:37:00.000-08:00"},"updated":{"$t":"2012-11-12T03:44:23.141-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Novedades Tributarias: Obligaciones sobre bienes en el extranjero"},"summary":{"type":"text","$t":"\nEn la\u0026nbsp;Circular Fiscal 08\/2012 publicada por el Departamento Fiscal de BROSA Abogados y Economistas se comentan algunas\u0026nbsp;de las novedades\u0026nbsp;aprobadas por\u0026nbsp;la Ley 7\/2012, de 29 de octubre,\u0026nbsp;de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude.\n\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6219126114643119060\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/novedades-tributarias-obligaciones.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6219126114643119060"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6219126114643119060"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/novedades-tributarias-obligaciones.html","title":"Novedades Tributarias: Obligaciones sobre bienes en el extranjero"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-295738953548603341"},"published":{"$t":"2012-11-12T02:17:00.000-08:00"},"updated":{"$t":"2012-11-13T02:39:10.003-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"newsletter steuern"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Steuernews Spanien: Aus für Schwarzgeldgeschäfte und  wichtige Meldepflichten für Steuerzahler"},"summary":{"type":"text","$t":"\n\n(Artículo de Opinión, en alemán,\u0026nbsp;de Sandra Schramm sobre las recientes novedades tributarias: limitaciones para pagos en efectivo superiores 2.500 Euros y nueva declaración fiscal sobre bienes en el extranjero)\n\n\u0026nbsp;\nBarcelona, den 12.11.2012\n\nSteuernews Spanien: AUS FÜR SCHWARZGELDGESCHÄFTE und  WICHTIGE MELDEPFLICHTEN FÜR  STEUERZAHLER\n\n\n\u0026nbsp;\n\nStichtage: 19. November 2012 - 30. "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/295738953548603341\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/steuernews-spanien-aus-fur.html#comment-form","title":"2 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/295738953548603341"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/295738953548603341"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/11\/steuernews-spanien-aus-fur.html","title":"Steuernews Spanien: Aus für Schwarzgeldgeschäfte und  wichtige Meldepflichten für Steuerzahler"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-jyj3IBwUMoI\/UKIfe0Gv9MI\/AAAAAAAAALU\/8uMGTH2cMRg\/s72-c\/euro_en.jpg","height":"72","width":"72"},"thr$total":{"$t":"2"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7738223578003013276"},"published":{"$t":"2012-10-31T09:43:00.001-07:00"},"updated":{"$t":"2012-10-31T09:43:32.012-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"despido"},{"scheme":"http://www.blogger.com/atom/ns#","term":"reforma laboral"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Un caso práctico (o la absurdidad de supresión del despido exprés por la reforma laboral)"},"summary":{"type":"text","$t":"Por Sandra Schramm (Rechtsanwältin - Abogada del German Desk de BROSA)\n\n\nNosotros, los abogados, estamos acostumbrados a aplicar e interpretar normativa alejada de la práctica pero, últimamente los casos se suman y rozan lo absurdo, como en uno de los casos actuales que llevo: \n\n\n\nSe trata de un despido de un trabajador. La empresa a principios de este mes entregó a mi cliente una carta "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7738223578003013276\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/10\/un-caso-practico-o-la-absurdidad-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7738223578003013276"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7738223578003013276"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/10\/un-caso-practico-o-la-absurdidad-de.html","title":"Un caso práctico (o la absurdidad de supresión del despido exprés por la reforma laboral)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-EY8SbvtR-_g\/UJATGptQbJI\/AAAAAAAAALE\/EP75GXkc2MU\/s72-c\/sandra_schramm.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6236326823577088674"},"published":{"$t":"2012-10-31T09:42:00.000-07:00"},"updated":{"$t":"2012-10-31T09:44:05.731-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"despido"},{"scheme":"http://www.blogger.com/atom/ns#","term":"reforma laboral"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Ein Fall aus der Praxis oder Absurde Aspekte der spanischen Arbeitsrechtsreform"},"summary":{"type":"text","$t":"\n(Pulse aquí para la versión en español de este artículo)\n\n\nEin Fall aus der Praxis oder Absurde Aspekte der spanischen Arbeitsrechtsreform \n\nSandra Schramm (Rechtsanwältin - Abogada, German Desk, BROSA)\n\n\u0026nbsp;\n\nWir Anwälte sind es ja in einigen Fällen gewohnt, der Praxis fern liegende Rechtsvorschriften auszulegen und anzuwenden, aber in letzter Zeit häufen sich die Fälle und grenzen ans "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6236326823577088674\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/10\/ein-fall-aus-der-praxis-oder-absurde.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6236326823577088674"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6236326823577088674"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/10\/ein-fall-aus-der-praxis-oder-absurde.html","title":"Ein Fall aus der Praxis oder Absurde Aspekte der spanischen Arbeitsrechtsreform"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-EY8SbvtR-_g\/UJATGptQbJI\/AAAAAAAAALE\/EP75GXkc2MU\/s72-c\/sandra_schramm.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6433648543454853644"},"published":{"$t":"2012-09-26T03:30:00.000-07:00"},"updated":{"$t":"2012-09-26T03:30:30.668-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"ILN"}],"title":{"type":"text","$t":"BROSA, anfitrión del encuentro europeo de la International Lawyers Network (ILN)"},"summary":{"type":"text","$t":"\nDel 27 al 30 de septiembre de 2012 se celebrará en Madrid el encuentro europeo de la red International Lawyers Network (ILN).\u0026nbsp; BROSA Abogados y Economistas,\u0026nbsp;miembro en exclusiva en España, es el despacho anfitrión y encargado de organizar el evento.\n\u0026nbsp;\n\n\u0026nbsp;\n\n\n2012 ILN European Regional Meeting\n\n\n\u0026nbsp;\n\nLa International Lawyers Network, considerada como una de las mayores redes "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6433648543454853644\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/brosa-anfitrion-del-encuentro-europeo.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6433648543454853644"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6433648543454853644"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/brosa-anfitrion-del-encuentro-europeo.html","title":"BROSA, anfitrión del encuentro europeo de la International Lawyers Network (ILN)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-KTj2pC2daXA\/UFRL3jdmIVI\/AAAAAAAAAJk\/Rb4GLpPkehM\/s72-c\/iln_logo-ol_rgb.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7145602339368312915"},"published":{"$t":"2012-09-20T09:24:00.001-07:00"},"updated":{"$t":"2012-09-21T04:54:48.923-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Encuentro ECUWI del 17\/09\/2012 con la Dra. Sonia Fernández Vidal"},"summary":{"type":"text","$t":"\nEl pasado lunes, 17 de septiembre,\u0026nbsp;se celebró\u0026nbsp;una nueva\u0026nbsp;edición (y ya van siete) de los encuentros ECUWI que reunió a diversas personalidades del ámbito empresarial, cultural y científico en el Banker's Bar del Hotel Mandarin Oriental de Barcelona.\n\u0026nbsp;\n\n\n\nEn el encuentro del lunes, tuvimos la oportunidad de volver a disfrutar de la intervención de la\u0026nbsp;Dra. Sonia "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7145602339368312915\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/encuentro-ecuwi-del-17092012-con-la-dra.html#comment-form","title":"3 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7145602339368312915"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7145602339368312915"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/encuentro-ecuwi-del-17092012-con-la-dra.html","title":"Encuentro ECUWI del 17\/09\/2012 con la Dra. Sonia Fernández Vidal"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-0tlbkJPSXNk\/UFtCpvj6spI\/AAAAAAAAAKw\/iXXFWljjYI0\/s72-c\/ECUWI1.jpg","height":"72","width":"72"},"thr$total":{"$t":"3"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2690514455461064585"},"published":{"$t":"2012-09-05T08:18:00.001-07:00"},"updated":{"$t":"2012-10-30T11:01:37.886-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aeropuertos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"joan figueras"},{"scheme":"http://www.blogger.com/atom/ns#","term":"privacidad"},{"scheme":"http://www.blogger.com/atom/ns#","term":"publicaciones"},{"scheme":"http://www.blogger.com/atom/ns#","term":"seguridad"}],"title":{"type":"text","$t":"Privacidad en los aeropuertos de la Unión Europea"},"summary":{"type":"text","$t":"\nLa revista Novática, editada por la Asociación de Técnicos de Informática, ha publicado un artículo de Joan Figueras Tugas, Responsable de Informática y Sistemas en BROSA Abogados y Economistas y miembro del área de Protección de Datos y Nuevas Tecnologías.\n\n\n\nEl artículo, incluido en un número monográfico sobre \"Privacidad y nuevas tecnologías\" se titula \"Privacidad en los escáneres corporales "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2690514455461064585\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/privacidad-en-los-aeropuertos-de-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2690514455461064585"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2690514455461064585"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/09\/privacidad-en-los-aeropuertos-de-la.html","title":"Privacidad en los aeropuertos de la Unión Europea"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-QIRZZqqyZPY\/UEdr3Ny7PUI\/AAAAAAAAAJQ\/FWoPuYuwos4\/s72-c\/Novatica217.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5737292231056830973"},"published":{"$t":"2012-07-31T01:06:00.001-07:00"},"updated":{"$t":"2012-07-31T01:21:11.945-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"Mediación"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Mediación vs Pleitos Judicales y Arbitraje"},"summary":{"type":"text","$t":"\nEntra en vigor la nueva Ley de Mediación en Asuntos Civiles y Mercantiles en España (Ley 5\/2012 de 6 de julio)\n\n\n\n\nPor Sandra Schramm (Rechtsanwältin - Abogada del Departamento Mercantil de BROSA)\n\n\n\n\nEl pasado 26 de julio, justo un día antes de que entrara en vigor la nueva Ley de Mediación en Asuntos Civiles y Mercantiles (Ley 5\/2012, de 6 de julio), asistía en el ICAB a una muy\u0026nbsp; "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5737292231056830973\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/mediacion-vs-pleitos-judicales-y.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5737292231056830973"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5737292231056830973"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/mediacion-vs-pleitos-judicales-y.html","title":"Mediación vs Pleitos Judicales y Arbitraje"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-dH8JH1e3SxA\/UBeRnZtwZvI\/AAAAAAAAAI4\/nTawtSyM_Dg\/s72-c\/sandra_schramm.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1905506683144039352"},"published":{"$t":"2012-07-31T01:01:00.000-07:00"},"updated":{"$t":"2012-07-31T09:35:53.139-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Mediación"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Streitschlichtung kontra Gerichts- und Schiedsverfahren in Spanien"},"summary":{"type":"text","$t":"\nEin neues Gesetz für Streitschlichtung in Zivil- und Handelssachen (Gesetz 5\/2012 vom 6. Juli) für Spanien\n\n\n\n\nSandra Schramm (Rechtsanwältin - Abogada Abteilung Wirtschaftsrecht BROSA)\n\n\n\n\nVergangenen Donnerstag, den 26. Juli 2012, also genau einen Tag vor Inkraftreten des neuen spanischen Gesetzes für Streitschlichtung in Zivil- und Handelssachen (Gesetz 5\/2012, vom 6. Juli) nahm ich an einer "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1905506683144039352\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/streitschlichtung-kontra-gerichts-und.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1905506683144039352"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1905506683144039352"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/streitschlichtung-kontra-gerichts-und.html","title":"Streitschlichtung kontra Gerichts- und Schiedsverfahren in Spanien"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-dH8JH1e3SxA\/UBeRnZtwZvI\/AAAAAAAAAI4\/nTawtSyM_Dg\/s72-c\/sandra_schramm.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1965684650089187586"},"published":{"$t":"2012-07-20T03:45:00.002-07:00"},"updated":{"$t":"2012-07-20T03:48:29.180-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Novedades Fiscales: Cambio de tipos de IVA"},"summary":{"type":"text","$t":"\nEn el BOE del 14 de julio se publicó el Real-Decreto Ley 20\/2012, de 13 de julio, de medidas para garantizar la estabilidad presupuestaria y de fomento de la competitividad mediante el cual se aprueban detreminadas modificaciones fiscales de gran calado, entra las que destacan el incremento de tipos de IVA, así como el aumento del tipo de retención a profesionales y otras actividades artísticas "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1965684650089187586\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/novedades-fiscales-cambio-de-tipos-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1965684650089187586"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1965684650089187586"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/novedades-fiscales-cambio-de-tipos-de.html","title":"Novedades Fiscales: Cambio de tipos de IVA"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6081036056997801566"},"published":{"$t":"2012-07-20T03:38:00.000-07:00"},"updated":{"$t":"2012-07-20T03:38:56.212-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"tax report"},{"scheme":"http://www.blogger.com/atom/ns#","term":"VAT"}],"title":{"type":"text","$t":"VAT changes in Spain from 1.09.2012"},"summary":{"type":"text","$t":"\nThe Tax Department of BROSA Abogados y Economistas has published a new Tax Report, which details the recent VAT changes in Spain.\n\n\n\n\nClick on this link to download the Tax Report in PDF format.\n\n\n\nWe remain at your disposal for any clarifications or futher information you may need.\n\n\n\nNEW VAT rate from 01.09.2012\n\n\n\n\n\nValid until 31.08.2012\n\n\nValid\nuntil 31.08.2012\n\n\n\n\nReduced VAT rate from 8%\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6081036056997801566\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/vat-changes-in-spain-from-1092012.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6081036056997801566"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6081036056997801566"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/vat-changes-in-spain-from-1092012.html","title":"VAT changes in Spain from 1.09.2012"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2036275519555601201"},"published":{"$t":"2012-07-20T03:34:00.000-07:00"},"updated":{"$t":"2012-07-23T02:25:30.004-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"newsletter steuern"}],"title":{"type":"text","$t":"NEUE Mehrwertsteuersätze ab 01.09.2012"},"summary":{"type":"text","$t":"\nDie Steuerabteilung von BROSA Abogados \u0026amp; Economistas hat einen neuen Newsletter mit den kürzlich von der spanischen Regierung verabschiedeten Steueränderungen veröffentlicht.\n\n\n\nBitte nutzen sie diesen Link um den Newsletter in deutscher Sprache mit den wichtigsten Steueränderungen ab 01.09.2012 im pdf-Format einzusehen.\n\n\n\nFür Rückfragen und weiterführende Erläuterungen stehen wir Ihnen "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2036275519555601201\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/neue-mehrwertsteuersatze-ab-01092012.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2036275519555601201"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2036275519555601201"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/07\/neue-mehrwertsteuersatze-ab-01092012.html","title":"NEUE Mehrwertsteuersätze ab 01.09.2012"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8196052388859914736"},"published":{"$t":"2012-06-21T07:21:00.000-07:00"},"updated":{"$t":"2012-06-21T07:25:11.912-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"amnistía fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Condiciones para poder acogerse a la Regularización Fiscal especial"},"summary":{"type":"text","$t":"\n\nEl pasado 4 de junio, en el BOE se publicó la Orden Ministerial que aprueba el Modelo 750 de Declaración Tributaria Especial para acogerse a las medidas de regularización fiscal (conocida en los medios como «amnistía fiscal»).\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha publicado la Circular Fiscal 06\/2012, que es continuación de la número 05\/2012, en la que se exponen los datos "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8196052388859914736\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/06\/condiciones-para-poder-acogerse-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8196052388859914736"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8196052388859914736"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/06\/condiciones-para-poder-acogerse-la.html","title":"Condiciones para poder acogerse a la Regularización Fiscal especial"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-lI1A4q6g52U\/T-MV8Dt2LlI\/AAAAAAAAAGc\/-0rBm1Si93k\/s72-c\/Modelo750.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1261969234401422449"},"published":{"$t":"2012-05-29T01:00:00.002-07:00"},"updated":{"$t":"2012-05-29T01:00:52.058-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"amnistía fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Novedades Tributarias (II): Regularización fiscal de bienes o derechos no declarados"},"summary":{"type":"text","$t":"\n\n\nCon esta segunda entrega, finalizamos el análisis de lo expuesto en la Circular Fiscal 05\/2012 publicada recientemente por el Departamento Fiscal de BROSA Abogados y Economistas.\n\n\n\nSi en el primer post comentábamos las novedades que afectan al Impuesto sobre Sociedades, en este vamos a tratar el resto del contenido de la Circular, en especial\u0026nbsp;lo que afecta a la regularización fiscal de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1261969234401422449\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/novedades-tributarias-ii-regularizacion.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1261969234401422449"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1261969234401422449"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/novedades-tributarias-ii-regularizacion.html","title":"Novedades Tributarias (II): Regularización fiscal de bienes o derechos no declarados"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-302229632077999526"},"published":{"$t":"2012-05-29T00:59:00.001-07:00"},"updated":{"$t":"2012-05-29T01:01:38.984-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"amnistía fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Novedades Fiscales (I): Impuesto sobre Sociedades"},"summary":{"type":"text","$t":"\n\n\n\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha elaborado una nueva Circular Fiscal que recoge las novedades tributarias publicadas recientemente mediante el Real Decreto-Ley 12\/2012, de 30 de marzo (que introduce medidas dirigidas a la reducción del déficit público), el Real Decreto-Ley 14\/2012, de 20 de abril (medidas urgentes de racionalización del gasto público en el ámbito "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/302229632077999526\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/novedades-fiscales-i-impuesto-sobre.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/302229632077999526"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/302229632077999526"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/novedades-fiscales-i-impuesto-sobre.html","title":"Novedades Fiscales (I): Impuesto sobre Sociedades"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2858454831692825293"},"published":{"$t":"2012-05-24T04:01:00.003-07:00"},"updated":{"$t":"2012-05-24T04:07:06.095-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"defensa de la competencia"},{"scheme":"http://www.blogger.com/atom/ns#","term":"jordi brosa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LDC"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"}],"title":{"type":"text","$t":"La Ley de Defensa de la Competencia: del siglo XIII al siglo XXI"},"summary":{"type":"text","$t":"\nHoy se ha publicado en\u0026nbsp;Diario Marítimas\u0026nbsp;una nueva entrega de la serie de artículos sobre la Ley de Defensa de la Competencia que vienen elaborando Josep Bertrán y Jordi Brosa,\u0026nbsp;socios de BROSA Abogados y Economistas.\n\n\n\nA continuación transcribimos el contenido completo artículo, que puede descargarse en PDF desde la web de BROSA.\n\n\n\n\n\n\n\n\n\n\n\"En nuestro anterior artículo -ver "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2858454831692825293\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/la-ley-de-defensa-de-la-competencia-del.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2858454831692825293"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2858454831692825293"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/05\/la-ley-de-defensa-de-la-competencia-del.html","title":"La Ley de Defensa de la Competencia: del siglo XIII al siglo XXI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-Ad1xhl_-lWE\/T74UyeYQAhI\/AAAAAAAAAGQ\/Y0IN85NugL0\/s72-c\/Maritimasr20120524.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2400068170804133647"},"published":{"$t":"2012-04-26T04:40:00.002-07:00"},"updated":{"$t":"2012-05-07T04:34:17.902-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"defensa de la competencia"},{"scheme":"http://www.blogger.com/atom/ns#","term":"jordi brosa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LDC"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"}],"title":{"type":"text","$t":"La Ley de Defensa de la Competencia: preocupación en las empresas"},"summary":{"type":"text","$t":"\nEl Diario Marítimas\u0026nbsp;publica hoy un artículo firmado por Josep Bertrán y Jordi Brosa,\u0026nbsp;socios de BROSA Abogados y Economistas, titulado \"La Ley de Defensa de la Competencia: preocupación en las empresas\"\n\n\n\nA continuación transcribimos el contenido completo artículo, que puede descargarse en PDF desde la web de BROSA.\n\n\n\nLa Ley de Defensa de la Competencia: preocupación en las empresas.\n"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2400068170804133647\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/la-ley-de-defensa-de-la-competencia.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2400068170804133647"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2400068170804133647"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/la-ley-de-defensa-de-la-competencia.html","title":"La Ley de Defensa de la Competencia: preocupación en las empresas"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3150859671864120059"},"published":{"$t":"2012-04-25T04:37:00.000-07:00"},"updated":{"$t":"2012-04-26T04:39:14.562-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"CNC"},{"scheme":"http://www.blogger.com/atom/ns#","term":"diario del puerto"},{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LDC"}],"title":{"type":"text","$t":"\"En cualquier expediente sancionador siempre es significativo conocer quién ha sido el delator avispado\""},"summary":{"type":"text","$t":"A continuación transcribimos el artículo de Josep Bertrán publicado en 24 de abril en Diario del Puerto.com, tituladao \"En cualquier expediente sancionador siempre es significativo conocer quién ha sido el delator avispado\".\n\nEl artículo también puede descargarse en PDF desde la web de BROSA.\n\n\n\nDiario del Puerto (Martes, 24 de abril de 2012)\npor Josep Bertran Fornós.\n\n\nDesde hace tiempo, la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3150859671864120059\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/en-cualquier-expediente-sancionador.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3150859671864120059"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3150859671864120059"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/en-cualquier-expediente-sancionador.html","title":"\"En cualquier expediente sancionador siempre es significativo conocer quién ha sido el delator avispado\""}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-bW-bafITNUo\/T5kxh57aUGI\/AAAAAAAAAGE\/rmocYthavCg\/s72-c\/JosepBlog.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2688939759201134197"},"published":{"$t":"2012-04-19T02:28:00.000-07:00"},"updated":{"$t":"2012-04-19T02:41:39.662-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Zucker"}],"title":{"type":"text","$t":"Sexto encuentro ECUWI"},"summary":{"type":"text","$t":"\nUna\nsorpresa dulce en el propio sentido de la palabra fue el sexto\nencuentro ECUWI que tuvo lugar el pasado 16 de abril de 2012. El\nBanker’s Bar del Hotel Mandarin Oriental de Barcelona se transformó, por un instante, en un laboratorio científico del\narte de la pastelería y chocolatería.\n\n\n\nGeorg Pirker, gerente de Zucker\u0026nbsp;\n\n\nEl\nSr. Georg Pirker, \"Zuckerbäcker\"(*) originario de Salzburgo\u0026"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2688939759201134197\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/sexto-encuentro-ecuwi.html#comment-form","title":"2 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2688939759201134197"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2688939759201134197"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/sexto-encuentro-ecuwi.html","title":"Sexto encuentro ECUWI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-GJB9pJhtJrg\/T4_XzwC-JTI\/AAAAAAAAAF0\/guaP1Sk8JD4\/s72-c\/Georg+Pirker_Rollup_con+sonrisa.JPG","height":"72","width":"72"},"thr$total":{"$t":"2"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8229318023588304267"},"published":{"$t":"2012-04-03T02:09:00.000-07:00"},"updated":{"$t":"2012-04-03T02:09:05.779-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"cookies"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LOPD"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LSSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"privacidad"}],"title":{"type":"text","$t":"Modificaciones para adaptar la LSSI a la legislación europea"},"summary":{"type":"text","$t":"\nEl pasado viernes, 30 de marzo, se aprobó el Real Decreto-Ley 13\/2012 por el que se transponen determinadas Directivas comunitarias.\u0026nbsp; Entre ellas, la Directiva 2009\/136\/CE (conocida como \"Directiva de «cookies»\") que impone modificaciones a la Ley 34\/2002, de 11 de julio, de Servicios de la Sociedad de la Información y de Comercio Electrónico (LSSI).\n\n\n\n\n\nSe modifican varios artículos de la"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8229318023588304267\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/modificaciones-para-adaptar-la-lssi-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8229318023588304267"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8229318023588304267"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/04\/modificaciones-para-adaptar-la-lssi-la.html","title":"Modificaciones para adaptar la LSSI a la legislación europea"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-chQrapAhwtk\/T3q9B_2vsMI\/AAAAAAAAAFs\/_B0oJoQV0sg\/s72-c\/Directiva+Cookies.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-2116418461003922695"},"published":{"$t":"2012-03-12T08:18:00.000-07:00"},"updated":{"$t":"2012-03-12T08:18:05.162-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"}],"title":{"type":"text","$t":"Aclaraciones al Artículo 80 de la Ley del IVA (Concurso e Impagados)"},"summary":{"type":"text","$t":"\nComo aclaración de la pasada Circular Fiscal 01\/2009 del mes de enero, la reciente resolución del TEAC de 17 de enero de 2012 determina los plazos de modificación de la base imponible del IVA establecidos en el artículo 80 LIVA y 24 RIVA en el supuesto que el deudor sea declarado en concurso de acreedores. \n\n\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha publicado una nueva Circular"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/2116418461003922695\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/03\/aclaraciones-al-articulo-80-de-la-ley.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2116418461003922695"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/2116418461003922695"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/03\/aclaraciones-al-articulo-80-de-la-ley.html","title":"Aclaraciones al Artículo 80 de la Ley del IVA (Concurso e Impagados)"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5642398869901184003"},"published":{"$t":"2012-03-06T09:23:00.000-08:00"},"updated":{"$t":"2012-03-12T08:07:59.834-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"financiación"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades"}],"title":{"type":"text","$t":"RD-Ley 4\/2012: Mecanismos de financiación para el pago a los proveedores de las entidades locales."},"summary":{"type":"text","$t":"\n\n\n(Imagen bajo licencia Creative Commons de epSos.de en Flickr)\n\n\n\nLa grave situación de crisis económica ha generado una fuerte caída de la actividad económica y correlativamente una fuerte bajada en la recaudación de recursos por parte de las entidades locales. Esto está ocasionando retrasos acumulados en el pago de las obligaciones que han contraído con sus proveedores, con la consiguiente "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5642398869901184003\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/03\/rd-ley-42012-mecanismos-de-financiacion.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5642398869901184003"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5642398869901184003"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/03\/rd-ley-42012-mecanismos-de-financiacion.html","title":"RD-Ley 4\/2012: Mecanismos de financiación para el pago a los proveedores de las entidades locales."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/4.bp.blogspot.com\/-NI_IZXDaRz8\/T1YOVuxxkvI\/AAAAAAAAAFk\/oxeEvc1uNyU\/s72-c\/5394616925_6f5dd9b5e2_m_epSos_de.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8464670319722841157"},"published":{"$t":"2012-02-28T05:13:00.000-08:00"},"updated":{"$t":"2012-02-28T05:19:24.259-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LabTrip"}],"title":{"type":"text","$t":"Quinto encuentro ECUWI"},"summary":{"type":"text","$t":"\nEl pasado 20 de febrero tuvo lugar el primer encuentro ECUWI del año\u0026nbsp;2012, que cuenta ya con cinco ediciones.\u0026nbsp; Como en las anteriores, el lugar elegido para el evento fue el Banker's Bar del Hotel Mandarín Oriental de Barcelona.\u0026nbsp; Fiel a la idea de fusionar ciencia, economía y cultura, los asistentes se embarcaron en un interesantísimo viaje 2.0 de la mano de Demis Torres, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8464670319722841157\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/02\/quinto-encuentro-ecuwi.html#comment-form","title":"1 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8464670319722841157"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8464670319722841157"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/02\/quinto-encuentro-ecuwi.html","title":"Quinto encuentro ECUWI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-dnSBusL6x3s\/T0zSLRzLVmI\/AAAAAAAAAFc\/aJy8vBwGjvM\/s72-c\/demis_labtrip_628x250.jpg","height":"72","width":"72"},"thr$total":{"$t":"1"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4293173746674675799"},"published":{"$t":"2012-02-15T02:01:00.000-08:00"},"updated":{"$t":"2012-02-15T02:01:06.683-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"347"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"}],"title":{"type":"text","$t":"Novedades en la cumplimentación del Modelo 347"},"summary":{"type":"text","$t":"\n\n\n\n\n\nEn el mes de diciembre de 2011 informamos de las modificaciones que experimentaba el Modelo 347 en virtud de lo dispuesto en el Real Decreto 1615\/2011.\u0026nbsp; Ésta y otras novedades se comentaban en la Circular Fiscal 05\/2011 elaborada por el Departamento Fiscal de BROSA Abogados y Economistas.\n\n\n\nLa presentación de la Declaración anual de operaciones con terceras personas (Modelo 347) "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4293173746674675799\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/02\/novedades-en-la-cumplimentacion-del.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4293173746674675799"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4293173746674675799"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/02\/novedades-en-la-cumplimentacion-del.html","title":"Novedades en la cumplimentación del Modelo 347"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-Ka9UqOOib-c\/Tzt6YQdUqII\/AAAAAAAAAFI\/ks3lmck9KRU\/s72-c\/Modelo347.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8897535866084957465"},"published":{"$t":"2012-01-04T05:52:00.000-08:00"},"updated":{"$t":"2012-01-04T08:13:13.968-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones tributarias promulgadas a través del Real Decreto-Ley 20\/2011"},"summary":{"type":"text","$t":"\nEl 31 de diciembre de 2011,\u0026nbsp;se publicó en el BOE el Real Decreto-Ley 20\/2011, de 30 de diciembre, de medidas urgentes en materia presupuestaria, tributaria y financiera para la corrección del déficit público.\n\n\n\nEl nuevo Gobierno de España ha aprobado este Real Decreto-Ley, que será posteriormente convalidado en el Parlamento, con el propósito de \"reducir de carácter inmediato el "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8897535866084957465\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/01\/modificaciones-tributarias-promulgadas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8897535866084957465"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8897535866084957465"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2012\/01\/modificaciones-tributarias-promulgadas.html","title":"Modificaciones tributarias promulgadas a través del Real Decreto-Ley 20\/2011"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4124065777676114939"},"published":{"$t":"2011-12-31T10:15:00.000-08:00"},"updated":{"$t":"2012-01-04T01:21:44.187-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"navidad"}],"title":{"type":"text","$t":"¡Feliz 2012!"},"summary":{"type":"text","$t":"\n\nEl equipo de profesionales y colaboradores de BROSA queremos desearos unas Felices Fiestas a todos y un 2012 lleno de prosperidad. \n\n\n\nFeliz Navidad - Bon Nadal - Merry Christmas - Fröhliche Weihnachten - Joyeux Noël - Buon Natale"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4124065777676114939\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/12\/feliz-2012.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4124065777676114939"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4124065777676114939"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/12\/feliz-2012.html","title":"¡Feliz 2012!"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7633484072032018364"},"published":{"$t":"2011-12-05T01:48:00.001-08:00"},"updated":{"$t":"2011-12-05T02:17:03.232-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"347"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"DEH"}],"title":{"type":"text","$t":"Modificaciones Modelo 347"},"summary":{"type":"text","$t":"\nEl pasado 26 de noviembre de 2011 se publicó en el BOE el Real Decreto 1615\/2011 mediante el cual se introducen modificaciones en relación con la forma de confeccionar el Modelo 347 (Operaciones con terceras personas, por importe superior a los 3.005,06 Euros).\n\n\n\nDestaca el hecho de que, en la próxima declaración,\u0026nbsp;los datos a declarar deberán ser desglosados por trimestres en lugar de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7633484072032018364\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/12\/modificaciones-modelo-347.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7633484072032018364"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7633484072032018364"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/12\/modificaciones-modelo-347.html","title":"Modificaciones Modelo 347"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5209339576296952335"},"published":{"$t":"2011-11-07T08:27:00.000-08:00"},"updated":{"$t":"2011-11-09T03:41:54.346-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"jordi pujol"}],"title":{"type":"text","$t":"Cuarto encuentro ECUWI"},"summary":{"type":"text","$t":"\nECUWI celebró su cuarta edición el pasado 24 de octubre en el Banker’s Bar del Hotel Mandarín Oriental de Barcelona. En esta ocasión, los asistentes tuvieron el placer de poder contar con la inestimable presencia del MH Sr. Jordi Pujol quien compartió su visión del estado actual y el futuro de la Unión Europea.\n\n\n\n\n\n\n\n\n\nEl análisis con perspectiva histórica de quien acumula tamaña experiencia "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5209339576296952335\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/cuarto-encuentro-ecuwi.html#comment-form","title":"1 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5209339576296952335"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5209339576296952335"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/cuarto-encuentro-ecuwi.html","title":"Cuarto encuentro ECUWI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-JWlRgfikHyQ\/Trpie2M9kMI\/AAAAAAAAAE4\/Jok9H-UdC2E\/s72-c\/Ecuwi13.jpg","height":"72","width":"72"},"thr$total":{"$t":"1"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-249564080204588178"},"published":{"$t":"2011-10-21T01:44:00.000-07:00"},"updated":{"$t":"2011-10-21T01:45:04.781-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"marta brosa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"La contratación del transitario"},"summary":{"type":"text","$t":"\nEl 14 de octubre se publicó en el Diario Marítimas el artículo de opinión \"La contratación del transitario\", escrito por Josep Bertrán y Marta Brosa.\n\nA continuación transcribimos el contenido completo artículo, que puede descargarse en PDF desde la web de BROSA.\n\nLa contratación del Transitario\n\nComo continuación de nuestro artículo publicado en este diario “Nuevas oportunidades de contratación"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/249564080204588178\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/la-contratacion-del-transitario.html#comment-form","title":"1 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/249564080204588178"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/249564080204588178"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/la-contratacion-del-transitario.html","title":"La contratación del transitario"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"1"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-9049852926260583205"},"published":{"$t":"2011-10-05T02:20:00.000-07:00"},"updated":{"$t":"2011-10-05T02:22:30.474-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"marta brosa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"Nuevas oportunidades de contratación para los transitarios"},"summary":{"type":"text","$t":"\nEn su edición de ayer (4 de octubre de 2011), el diario Marítimas, publica un artículo de opinión de Josep Bertrán y Marta Brosa, socios de BROSA sobre las repercusiones de los cambios introducidos en la nueva Ley del contrato de transporte terrestre que entró en vigor el año pasado.\n\n\n\nEl artículo, que se transcribe a continuación, puede descargarse en PDF desde la web de BROSA.\n\n\n\nLa nueva Ley"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/9049852926260583205\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/nuevas-oportunidades-de-contratacion.html#comment-form","title":"1 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9049852926260583205"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9049852926260583205"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/10\/nuevas-oportunidades-de-contratacion.html","title":"Nuevas oportunidades de contratación para los transitarios"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/3.bp.blogspot.com\/-B_3K_HFAkRQ\/ToweDvhTJDI\/AAAAAAAAAEI\/a6-iOsBd9nk\/s72-c\/Camiones_herr_akx.jpg","height":"72","width":"72"},"thr$total":{"$t":"1"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7683587424224697146"},"published":{"$t":"2011-09-26T01:20:00.000-07:00"},"updated":{"$t":"2011-09-26T01:20:35.241-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular mercantil"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Ley de Sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"LSC"}],"title":{"type":"text","$t":"Modificación Ley de Sociedades de Capital"},"summary":{"type":"text","$t":"\nEl Departamento Mercantil de BROSA ha elaborado una nueva Circular con las modificaciones que entrarán en vigor a partir de octubre en la regulación del funcionamiento de las sociedades de capital (sociedad de responsabilidad limitada, sociedad anónima y sociedad comanditaria por acciones).\n\n\nMODIFICACIONES QUE AFECTAN A SOCIEDADES ANÓNIMAS Y LIMITADAS\nDerecho del socio a separarse de la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7683587424224697146\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/09\/modificacion-ley-de-sociedades-de.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7683587424224697146"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7683587424224697146"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/09\/modificacion-ley-de-sociedades-de.html","title":"Modificación Ley de Sociedades de Capital"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1889392080358430504"},"published":{"$t":"2011-09-08T01:16:00.000-07:00"},"updated":{"$t":"2011-09-08T01:16:20.398-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Nuevo tipo de IVA del 4% en viviendas y otras novedades tributarias"},"summary":{"type":"text","$t":"\nEl Real Decreto-Ley 9\/2011, de 19 de agosto, de medidas para la mejora de la calidad y cohesión del Sistema Nacional de Salud, de contribución a la Consolidación Fiscal, y de elevacion del importe máximo de los avales del estado para 2011, ha introducido también algunas novedades tributarias.\n\n\n\nEl Departamento Fiscal de BROSA Abogados y Economistas ha elaborado una nueva Circular Fiscal en la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1889392080358430504\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/09\/nuevo-tipo-de-iva-del-4-en-viviendas-y.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1889392080358430504"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1889392080358430504"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/09\/nuevo-tipo-de-iva-del-4-en-viviendas-y.html","title":"Nuevo tipo de IVA del 4% en viviendas y otras novedades tributarias"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5993939837540624272"},"published":{"$t":"2011-07-20T12:10:00.000-07:00"},"updated":{"$t":"2011-07-21T03:34:49.084-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"Corporate compliance"},{"scheme":"http://www.blogger.com/atom/ns#","term":"ILN"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Isabel Escudero"},{"scheme":"http://www.blogger.com/atom/ns#","term":"responsabilidad"}],"title":{"type":"text","$t":"La Responsabilidad Penal de las Empresas"},"summary":{"type":"text","$t":"A finales de 2010 entró en vigor en España la reforma del Código Penal, en la que destaca el nuevo artículo 31bis, que establece la responsabilidad penal de las personas jurídicas.Tras esta reforma, la responsabilidad penal de la empresa puede exigirse en los casos en que los administradores o sus representantes legales cometan un delito en su nombre o por su cuenta y en provecho de la sociedad o"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5993939837540624272\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/la-responsabilidad-penal-de-las.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5993939837540624272"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5993939837540624272"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/la-responsabilidad-penal-de-las.html","title":"La Responsabilidad Penal de las Empresas"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7350783713953922647"},"published":{"$t":"2011-07-13T09:43:00.000-07:00"},"updated":{"$t":"2011-07-14T01:57:59.296-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"}],"title":{"type":"text","$t":"Nueva exención, en el IRPF, para estimular la actividad económica."},"summary":{"type":"text","$t":"El 7 de julio se publicó en el BOE el Real Decreto-ley 8\/2011, de 1 de julio, de medidas de apoyo a los deudores hipotecarios, de control del gasto público y cancelación de deudas con empresas y autónomos contraídas por las entidades locales, de fomento de la actividad empresarial e impulso de la rehabilitación y de simplificación administrativa.Entre las diversas modificaciones legales que se "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7350783713953922647\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/nueva-exencion-en-el-irpf-para.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7350783713953922647"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7350783713953922647"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/nueva-exencion-en-el-irpf-para.html","title":"Nueva exención, en el IRPF, para estimular la actividad económica."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3752074762516110886"},"published":{"$t":"2011-07-06T06:09:00.000-07:00"},"updated":{"$t":"2011-07-13T11:06:50.038-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AHK"},{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"PIMEC"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Sandra Schramm"}],"title":{"type":"text","$t":"Hacer negocios en Alemania"},"summary":{"type":"text","$t":"El 29 de junio, nuestra compañera Sandra Schramm participó en el seminario \"Alemania, un país de oportunidades para las empresas catalanas\" organizado por PIMEC y la Cámara de Comercio Alemana para España.Según datos de IDESCAT, las exportaciones catalanas a Alemania representan un 18,6% del total, con un crecimiento interanual del 17,1%. En el seminario se trataron aspectos relacionados con las "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3752074762516110886\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/hacer-negocios-en-alemania.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3752074762516110886"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3752074762516110886"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/hacer-negocios-en-alemania.html","title":"Hacer negocios en Alemania"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8215768640691187284"},"published":{"$t":"2011-07-04T04:32:00.000-07:00"},"updated":{"$t":"2011-07-14T03:44:37.873-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Tercer encuentro ECUWI: 27\/06\/2011"},"summary":{"type":"text","$t":"El pasado lunes, 27 de junio, se celebró la tercera edición de ECUWI, evento que se va consolidando como cita mensual para todos aquellos interesados en compartir iniciativas, conocimientos o experiencias tanto desde el punto de vista empresarial como cultural.Una fusión de ciencia, cultura y economía (el término ECUWI surge de las iniciales de estos tres conceptos en los diferentes idiomas de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8215768640691187284\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/tercer-encuentro-ecuwi-27062011.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8215768640691187284"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8215768640691187284"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/07\/tercer-encuentro-ecuwi-27062011.html","title":"Tercer encuentro ECUWI: 27\/06\/2011"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4167809455697057464"},"published":{"$t":"2011-06-06T07:58:00.000-07:00"},"updated":{"$t":"2011-06-06T08:23:28.134-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"DEH"},{"scheme":"http://www.blogger.com/atom/ns#","term":"direccion eletronica"}],"title":{"type":"text","$t":"Notificaciones electrónicas obligatorias"},"summary":{"type":"text","$t":"Como continuación a nuestra Circular 05\/2010, el Departamento Fiscal de BROSA Abogados y Economistas ha ublicado una nueva Circular que pretende ampliar y comentar los aspectos prácticos, en relación con las notificaciones obligatorias por medios electrónicos.Mediante el Real decreto 1363\/2010, de 29 de octubre, se regula el sistema de notificaciones electrónicas obligatorias, que consiste en que"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4167809455697057464\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/06\/notificaciones-electronicas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4167809455697057464"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4167809455697057464"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/06\/notificaciones-electronicas.html","title":"Notificaciones electrónicas obligatorias"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-ClkNR43KBwk\/Tezu7FuzhzI\/AAAAAAAAAD8\/MV_h8l4hMqk\/s72-c\/DEH.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-4475827151002744199"},"published":{"$t":"2011-05-31T03:26:00.000-07:00"},"updated":{"$t":"2011-05-31T04:31:06.469-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Segundo encuentro ECUWI: 30\/05\/2011"},"summary":{"type":"text","$t":"Tras el éxito de la primera edición de los encuentros ECUWI, el lunes 30 de mayo se celebró la segunda convocatoria de este evento que, igual que en la edición pasada, tuvo lugar en el Hotel Mandarin Oriental de Barcelona.ECUWI, continuando fiel a sus propósitos \"enlazar conocimientos, generar oportunidades, intercambiar experiencias, compartir iniciativas y fomentar contactos entre empresas, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/4475827151002744199\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/05\/segundo-encuntro-ecuwi-30052011.html#comment-form","title":"2 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4475827151002744199"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/4475827151002744199"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/05\/segundo-encuntro-ecuwi-30052011.html","title":"Segundo encuentro ECUWI: 30\/05\/2011"}],"author":[{"name":{"$t":"BROSA Abogados y 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Sancionador de la LOPD"},"summary":{"type":"text","$t":"El pasado 6 de marzo entraron en vigor las modificaciones a la LOPD introducidas por la Ley 2\/2011, de 4 de marzo, de Economía Sostenible.En su disposición final quincuagésima sexta, esta Ley (conocida por contener, entre otros asuntos, la llamadaa 'Ley Sinde') modifica el contenido de los artículos 43, 44, 45, 46, y 49 del título VII 'Infracciones y sanciones' de la Ley Orgánica 15\/1999, de 13 "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/990737873314638551\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/04\/reforma-del-regimen-sancionador-de-la.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/990737873314638551"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/990737873314638551"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/04\/reforma-del-regimen-sancionador-de-la.html","title":"Reforma del Régimen Sancionador de la LOPD"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-3345121501225141806"},"published":{"$t":"2011-03-29T11:29:00.000-07:00"},"updated":{"$t":"2011-04-04T11:54:39.990-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ECUWI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"eventos"}],"title":{"type":"text","$t":"Celebrado el primer encuentro ECUWI"},"summary":{"type":"text","$t":" Una nueva iniciativa para conectar los ámbitos empresariales, culturales y de ciencia en BarcelonaAyer lunes, 28 de marzo, tuvo lugar en el Hotel Mandarin Oriental de Barcelona por primera vez ECUWI, un evento que nace con el propósito de enlazar conocimientos, generar oportunidades, intercambiar experiencias, compartir iniciativas y fomentar contactos entre empresas, instituciones oficiales y "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/3345121501225141806\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/03\/celebrado-el-primer-encuentro-ecuwi.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3345121501225141806"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/3345121501225141806"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/03\/celebrado-el-primer-encuentro-ecuwi.html","title":"Celebrado el primer encuentro ECUWI"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https:\/\/lh3.googleusercontent.com\/_OTc4aFaXGD4\/TZLrAcabwxI\/AAAAAAAAAVs\/4B54Js3i3y4\/s72-c\/P1010506.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-9217903173018969645"},"published":{"$t":"2011-02-25T10:23:00.000-08:00"},"updated":{"$t":"2011-04-04T11:56:52.697-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"INCOTERMS"},{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"INCOTERMS 2010"},"summary":{"type":"text","$t":"Los diez años de vigencia de los INCOTERMS 2000 –y 20, desde los INCOTERMS 1990- no han servido para que los operadores del comercio internacional hayan modificado sus rutinas. Siguen empleando ExWorks, cuando el vendedor pretende entregar en su casa, sin asumir responsabilidad alguna en el transporte; siguen empleando FOB, cuando no quieren contratar el transporte principal; siguen empleando CIF"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/9217903173018969645\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/02\/incoterms-2010.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9217903173018969645"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9217903173018969645"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/02\/incoterms-2010.html","title":"INCOTERMS 2010"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/2.bp.blogspot.com\/-zB_PbB-kl_M\/TZoC1wn6TmI\/AAAAAAAAAC4\/PaVogKm68QM\/s72-c\/incotermsp.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7441517098204680387"},"published":{"$t":"2011-02-01T11:15:00.000-08:00"},"updated":{"$t":"2011-04-04T11:25:55.930-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"El Club del Transitario Marítimo presenta su programa de actividades"},"summary":{"type":"text","$t":"Publicado en el Diario Marítimas el 31\/01\/2011: \"La Junta Directiva del Club del Transitario Marítimo presentó el jueves 27 de enero en Barcelona, la IV edición de la Calçotada que organiza anualmente y que en esta ocasión se celebrará el próximo 25 de febrero, con la disposición de ocho patrocinadores: la Autoridad Portuaria de Barcelona, Wallenius Wilhelmsen Logistics, Mediterranean Shipping Co"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7441517098204680387\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/02\/el-club-del-transitario-maritimo.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7441517098204680387"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7441517098204680387"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/02\/el-club-del-transitario-maritimo.html","title":"El Club del Transitario Marítimo presenta su programa de actividades"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/-ptvS26g1c38\/TZoMZfXr0NI\/AAAAAAAAADI\/O8ALLswbqeY\/s72-c\/ctm1.JPG","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5484441696730209158"},"published":{"$t":"2011-01-18T07:28:00.001-08:00"},"updated":{"$t":"2011-01-18T07:42:05.721-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"}],"title":{"type":"text","$t":"Modificaciones tributarias que afectan a los reglamentos de IVA, Renta y Renta de No Residentes"},"summary":{"type":"text","$t":"Con motivo de haberse publicado varias Leyes durante el pasado mes de diciembre, ahora se hace necesario adaptar los Reglamentos de los distintos impuestos que se han visto afectados. Es por ello que se han aprobado dos Reales Decretos: el R.D. 1788\/2010 y el R.D. 1789\/2010.Entre las modificaciones que merecen destacarse, destaca la supresión de la obligatoriedad de emitir una autofactura, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5484441696730209158\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/modificaciones-tributarias-que-afectan.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5484441696730209158"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5484441696730209158"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/modificaciones-tributarias-que-afectan.html","title":"Modificaciones tributarias que afectan a los reglamentos de IVA, Renta y Renta de No Residentes"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5989919400419838458"},"published":{"$t":"2011-01-07T08:09:00.000-08:00"},"updated":{"$t":"2011-01-10T08:20:47.643-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"presupuestos"}],"title":{"type":"text","$t":"Modificaciones Tributarias promulgadas a través de la Ley de Presupuestos para el ejercicio 2011"},"summary":{"type":"text","$t":"Como cada año, la Ley de Presupuestos contempla determinadas modificaciones de índole fiscal o tributaria, las cuales serán expuestas sucintamente en esta Circular.Dicha Ley, publicada como la Ley 39\/2010, de 22 de diciembre, merece ser destacada por la supresión de la tributación sobre el pago de royalties o regalías a sociedades matrices extranjeras, residentes en la Unión Europea (cuyo pago "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5989919400419838458\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/modificaciones-tributarias-promulgadas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5989919400419838458"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5989919400419838458"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/modificaciones-tributarias-promulgadas.html","title":"Modificaciones Tributarias promulgadas a través de la Ley de Presupuestos para el ejercicio 2011"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6557053955469180120"},"published":{"$t":"2011-01-04T04:31:00.000-08:00"},"updated":{"$t":"2011-01-04T04:41:04.950-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular penal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"código penal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"responsabilidad"}],"title":{"type":"text","$t":"Circular: Responsabilidad Penal de las Personas Jurídicas"},"summary":{"type":"text","$t":"El 23 de Diciembre de 2010 entró en vigor la reforma del Código Penal, entre cuyas muchas novedades, cabe destacar que, por primera vez en España, se establece la responsabilidad penal de las personas jurídicas.Las razones de esta reforma obedecen a motivos de armonización de las normas penales de todos los países miembros de la Unión Europea, que ya anteriormente había dictado Directivas y "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6557053955469180120\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/circular-responsabilidad-penal-de-las.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6557053955469180120"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6557053955469180120"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/circular-responsabilidad-penal-de-las.html","title":"Circular: Responsabilidad Penal de las Personas Jurídicas"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8905509191080657559"},"published":{"$t":"2011-01-03T01:23:00.000-08:00"},"updated":{"$t":"2011-01-03T01:55:21.659-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"aleman"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"newsletter steuern"}],"title":{"type":"text","$t":"Versión en alemán de la Circular Fiscal - Steuerrechtliche Änderungen"},"summary":{"type":"text","$t":"La Circular Fiscal 06\/2010 publicada la semana pasada por el Departamento Fiscal de BROSA también está disponible en alemán:STEUERRECHTLICHE ÄNDERUNGEN IN SPANIEN ALS ANREIZ FÜR INVESTITIONEN UND FÜR DIE ERHALTUNG VON ARBEITSPLÄTZENEINFÜHRUNGMit der Eilveröffentlichung des Königlichen Gesetzesdekretes 13\/2010 (03.12.2010) wurden vom Gesetzgeber steuer- und arbeitsrechtliche Änderungen als Anreiz "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8905509191080657559\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/version-en-aleman-de-la-circular-fiscal.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8905509191080657559"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8905509191080657559"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2011\/01\/version-en-aleman-de-la-circular-fiscal.html","title":"Versión en alemán de la Circular Fiscal - Steuerrechtliche Änderungen"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5646733613641596909"},"published":{"$t":"2010-12-29T09:52:00.000-08:00"},"updated":{"$t":"2010-12-29T10:10:47.255-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IRPF"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"operaciones vinculadas"}],"title":{"type":"text","$t":"Novedades Fiscales: Real Decreto-Ley 13\/2010 para el fomento de la inversión y creación de empleo."},"summary":{"type":"text","$t":"Nueva Circular Fiscal publicada en nuestra web:Mediante el Real Decreto-Ley 13\/2010, se han publicado en el B.O.E. del pasado 3 de diciembre, con carácter de urgencia, una serie de novedades en el ámbito fiscal, laboral y liberalizadoras, con el objetivo de fomentar la inversión y la creación de empleo.Estas novedades entrarán en vigor, en general, a partir de 1º de enero de 2011, a excepción de "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5646733613641596909\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/novedades-fiscales-real-decreto-ley.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5646733613641596909"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5646733613641596909"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/novedades-fiscales-real-decreto-ley.html","title":"Novedades Fiscales: Real Decreto-Ley 13\/2010 para el fomento de la inversión y creación de empleo."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1521354884172782438"},"published":{"$t":"2010-12-23T10:25:00.000-08:00"},"updated":{"$t":"2010-12-23T10:34:48.705-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"navidad"}],"title":{"type":"text","$t":"¡Feliz Navidad!"},"summary":{"type":"text","$t":"El equipo de profesionales y colaboradores de BROSA queremos desearos unas Felices Fiestas a todos y un 2011 lleno de prosperidad. Feliz Navidad - Bon Nadal - Merry Christmas - Fröhliche Weihnachten - Joyeux Noël - Buon Natale"},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1521354884172782438\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/feliz-navidad.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1521354884172782438"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1521354884172782438"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/feliz-navidad.html","title":"¡Feliz Navidad!"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7076072207245491132"},"published":{"$t":"2010-12-02T10:17:00.000-08:00"},"updated":{"$t":"2010-12-23T10:24:54.341-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AEAT"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"direccion eletronica"}],"title":{"type":"text","$t":"Dirección Electrónica para notificaciones de la AEAT"},"summary":{"type":"text","$t":"Publicada una nueva Circular Fiscal en nuestra web, que trata sobre las notificaciones y comunicaciones administrativas obligatorias por medios electrónicos, en el ámbito de la Agencia Tributaria (A.E.A.T.).Al amparo de lo establecido en la Ley 11\/2007, de 22 de junio, de acceso electrónico de los ciudadanos a los Servicios Públicos, se acaba de publicar, en el B.O.E. del pasado 16 de noviembre, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7076072207245491132\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/direccion-electronica-para.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7076072207245491132"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7076072207245491132"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/12\/direccion-electronica-para.html","title":"Dirección Electrónica para notificaciones de la AEAT"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-6133719602065841983"},"published":{"$t":"2010-11-03T03:09:00.000-07:00"},"updated":{"$t":"2010-12-29T09:52:27.820-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"consegnee"},{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"navieras"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"La indefensión del Consegnee"},"summary":{"type":"text","$t":"Nuevo artículo de Josep Bertrán Fornós (Departamento de Derecho Marítimo y del Transporte) en el diario \"Marítimas\".El abogado denuncia la indefensión del destinatario -consegnee de las mercancías- frente a las navieras\/consignatarios cuando, siendo el perjudicado en un siniestro, debe afrontar el coste de las dificultades en las reclamaciones.Ante las reclamaciones por daños a las mercancías, "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/6133719602065841983\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/11\/la-indefension-del-consegnee.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6133719602065841983"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/6133719602065841983"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/11\/la-indefension-del-consegnee.html","title":"La indefensión del Consegnee"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TNE8ZezAJZI\/AAAAAAAAAB4\/_OIWZmpQqoY\/s72-c\/Consegnee.jpg","height":"72","width":"72"},"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-1401469896557163240"},"published":{"$t":"2010-10-11T03:02:00.000-07:00"},"updated":{"$t":"2010-12-23T10:23:38.373-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"impuesto sobre sociedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"operaciones vinculadas"}],"title":{"type":"text","$t":"Documentación de las Operaciones Vinculadas"},"summary":{"type":"text","$t":"Publicada una nueva Circular Fiscal en nuestra web, con información actualizada, a raíz de las modificaciones producidas por el RD 897\/2010, de 9 de julio (modificando el Reglamento del Impuesto sobre Sociedades), sobre la documentación que cada empresa debe preparar cuando se trate de Operaciones Vinculadas.En nuestras Circulares 5\/2006, 10\/2008 y 10\/2009 se exponían distintos aspectos "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/1401469896557163240\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/10\/documentacion-de-las-operaciones.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1401469896557163240"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/1401469896557163240"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/10\/documentacion-de-las-operaciones.html","title":"Documentación de las Operaciones Vinculadas"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-142230615125249581"},"published":{"$t":"2010-09-16T07:42:00.000-07:00"},"updated":{"$t":"2010-10-11T03:02:24.785-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"}],"title":{"type":"text","$t":"Modelo 303 de IVA.  Detalles a tener en cuenta para confeccionar la declaración."},"summary":{"type":"text","$t":"Publicada una nueva Circular Fiscal  en nuestra web, con información sobre detalles a tener en cuenta para la confección del Modelo 303, con motivo de los incrementos de los tipos de IVA.En esta Circular, se comentarán algunos aspectos prácticos a tener en cuenta, a la hora de preparar y rellenar la declaración relativa al Impuesto sobre el Valor Añadido, según modelo 303, en relación con el "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/142230615125249581\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/09\/modelo-303-de-iva-detalles-tener-en.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/142230615125249581"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/142230615125249581"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/09\/modelo-303-de-iva-detalles-tener-en.html","title":"Modelo 303 de IVA.  Detalles a tener en cuenta para confeccionar la declaración."}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-8131483334606464378"},"published":{"$t":"2010-07-21T12:38:00.000-07:00"},"updated":{"$t":"2010-10-11T03:02:13.663-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular mercantil"},{"scheme":"http://www.blogger.com/atom/ns#","term":"morosidad"}],"title":{"type":"text","$t":"Medidas de lucha contra la morosidad"},"summary":{"type":"text","$t":"Hemos publicado una nueva Circular Mercantil en nuestra web.En julio se han modificado las medidas de lucha contra la morosidad que fueron adoptadas en el 2004 incorporando al derecho español la Directiva Europea sobre morosidad. La finalidad de esta modificación es, dado el incremento de la morosidad que la crisis ha ocasionado, acortar los plazos de cobro en las operaciones comerciales por "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/8131483334606464378\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/07\/medidas-de-lucha-contra-la-morosidad.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8131483334606464378"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/8131483334606464378"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/07\/medidas-de-lucha-contra-la-morosidad.html","title":"Medidas de lucha contra la morosidad"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5806448061648513951"},"published":{"$t":"2010-06-11T15:47:00.000-07:00"},"updated":{"$t":"2010-10-11T03:02:01.872-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"circular fiscal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"IVA"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades"},{"scheme":"http://www.blogger.com/atom/ns#","term":"novedades tributarias"},{"scheme":"http://www.blogger.com/atom/ns#","term":"presupuestos"}],"title":{"type":"text","$t":"Subida de tipos impositivos del IVA y otras novedades tributarias"},"summary":{"type":"text","$t":"Publicada una nueva Circular Fiscal  en nuestra web.En esta Circular, se expondrán una serie de importantes novedades tributarias que se han establecido en dos normas con gran trascendencia económico-tributaria: la Ley 26\/2009, de Presupuestos Generales del Estado para el año 2010, y el Real Decreto-ley 6\/2010, de 9 de abril, de medidas para el impulso de la recuperación económica y el empleo.En "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5806448061648513951\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/04\/subida-de-tipos-impositivos-del-iva-y.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5806448061648513951"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5806448061648513951"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/04\/subida-de-tipos-impositivos-del-iva-y.html","title":"Subida de tipos impositivos del IVA y otras novedades tributarias"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-7883010797593019722"},"published":{"$t":"2010-05-27T13:58:00.000-07:00"},"updated":{"$t":"2010-07-22T05:02:03.862-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"concursal"},{"scheme":"http://www.blogger.com/atom/ns#","term":"empresa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"marta brosa"},{"scheme":"http://www.blogger.com/atom/ns#","term":"publicaciones"}],"title":{"type":"text","$t":"Libro \"Código Concursal de la Empresa\""},"summary":{"type":"text","$t":"Se acaba de publicar la obra \"Código Concursal de la Empresa\" cuya autora es Marta Brosa.Esta obra tiene como finalidad recopilar la legislación aplicable a las situaciones concursales desde la perspectiva empresarial general, sin abordar sectores especiales. Se compone de dos bloques. El primero, recoge la normativa específicamente concursal, que contiene la LO 8\/2003 de Reforma Concursal del "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/7883010797593019722\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/05\/libro-codigo-concursal-de-la-empresa.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7883010797593019722"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/7883010797593019722"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/05\/libro-codigo-concursal-de-la-empresa.html","title":"Libro \"Código Concursal de la Empresa\""}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-5487689439511800324"},"published":{"$t":"2010-05-26T10:07:00.000-07:00"},"updated":{"$t":"2010-07-22T05:14:39.031-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"josep bertran"},{"scheme":"http://www.blogger.com/atom/ns#","term":"maritimas"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transitario"},{"scheme":"http://www.blogger.com/atom/ns#","term":"transporte"}],"title":{"type":"text","$t":"La Carta de porte marítima: ¿es o no es?"},"summary":{"type":"text","$t":"El diario \"Marítimas\" publica en su edición de hoy un artículo de Josep Bertrán (Departamento de Derecho Marítimo y del Transporte) sobre la \"Carta de Porte Marítima\".La «Carta de Porte marítima» (en el argot cotidiano, «Sea way bill», «Straight B\/L», «Express B\/L» y seguramente con algún otro nombre más) parece un documento novedoso y anglosajón. Ni lo uno ni lo otro; lo que sucede es que en la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/5487689439511800324\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/05\/la-carta-de-porte-maritima-es-o-no-es.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5487689439511800324"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/5487689439511800324"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/05\/la-carta-de-porte-maritima-es-o-no-es.html","title":"La Carta de porte marítima: ¿es o no es?"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-916225855909170605"},"published":{"$t":"2010-04-30T12:15:00.000-07:00"},"updated":{"$t":"2010-07-30T06:38:50.163-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"Isabel Escudero"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Mediación"},{"scheme":"http://www.blogger.com/atom/ns#","term":"Món Jurídic"}],"title":{"type":"text","$t":"Mediación y nuevo sistema judicial: el futuro llega enseguida"},"summary":{"type":"text","$t":"Con la trasposición que España debe hacer de la Directiva Europea 2008\/52\/CE para litigios transfronterizos y el reciente Anteproyecto de Ley de Mediación en asuntos civiles y mercantiles, se ha abierto el debate sobre la mediación como instrumento alternativo a la colapsada administración de justicia. Con la mediación se pretende compatibilizar la demanda de legalidad de la sociedad con la "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/916225855909170605\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/04\/mediacion-y-nuevo-sistema-judicial-el.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/916225855909170605"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/916225855909170605"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/04\/mediacion-y-nuevo-sistema-judicial-el.html","title":"Mediación y nuevo sistema judicial: el futuro llega enseguida"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}},{"id":{"$t":"tag:blogger.com,1999:blog-9129695312575909474.post-9138367224348470729"},"published":{"$t":"2010-01-02T13:10:00.000-08:00"},"updated":{"$t":"2010-10-11T03:01:32.985-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"alquileres"},{"scheme":"http://www.blogger.com/atom/ns#","term":"arrendamientos urbanos"},{"scheme":"http://www.blogger.com/atom/ns#","term":"circular mercantil"}],"title":{"type":"text","$t":"Alquileres más cortos y desahucios más rápidos"},"summary":{"type":"text","$t":"Nueva Circular Mercantil sobre arrendamientos urbanos.El legislador viene optando por la promoción del alquiler al considerar las ventajas económicas, sociales y laborales que éste ofrece. Por ello ha legislado medidas de fomento y agilización procesal del alquiler (Ley 19\/2009), mediante la:- reducción de la duración mínima de los alquileres de vivienda (Modificación de la Ley de Arrendamientos "},"link":[{"rel":"replies","type":"application/atom+xml","href":"http:\/\/blog.brosa.es\/feeds\/9138367224348470729\/comments\/default","title":"Enviar comentarios"},{"rel":"replies","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/07\/alquileres-mas-cortos-y-desahucios-mas.html#comment-form","title":"0 comentarios"},{"rel":"edit","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9138367224348470729"},{"rel":"self","type":"application/atom+xml","href":"http:\/\/www.blogger.com\/feeds\/9129695312575909474\/posts\/default\/9138367224348470729"},{"rel":"alternate","type":"text/html","href":"http:\/\/blog.brosa.es\/2010\/07\/alquileres-mas-cortos-y-desahucios-mas.html","title":"Alquileres más cortos y desahucios más rápidos"}],"author":[{"name":{"$t":"BROSA Abogados y Economistas"},"uri":{"$t":"http:\/\/www.blogger.com\/profile\/10249943104371550007"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"32","height":"24","src":"http:\/\/1.bp.blogspot.com\/_qOmgZtiwU0s\/TEcgtS_KxXI\/AAAAAAAAAA4\/-yF2eRYYQPg\/S220\/BROSA+65x50.bmp"}}],"thr$total":{"$t":"0"}}]}});