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The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.

With the start of a new year and a new quarter, the period for submitting periodic environmental declarations begins.

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.

A carbon footprint is defined as ‘the total greenhouse gases emitted by the direct or indirect effect of an individual, organisation, event or product’.

When we talk about carbon footprinting, the concepts of calculation, validation and verification are concepts related to the different steps to be followed in the process of assessing and ensuring the accuracy of carbon footprint information. So what is the difference between these concepts?

There is a wide variety of standards and methodologies for calculating the carbon footprint at international level, as is evident from the reports of the European Commission. 

Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business

The probation period is an initial stage of the employment relationship where both the employer and the employee can terminate the contract without notice, justification, or compensation. This clause, set out in writing in the contract, allows both parties to assess whether the initial expectations match the actual work environment.