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Ensuring the criminal liability of companies
Until 2015, legal entities (limited or public companies, political parties, associations, etc.) could not be subject to criminal liability. In other words, they could not be convicted for committing a crime. This changed with the reform of the Penal Code, which opened the door for certain crimes to be directly attributed to the legal entity, in addition to the natural person who committed the criminal act within the organization.
Engineering for sustainable development
The commitment of European states to meet the Sustainable Development Goals (SDGs) highlights the need for many changes in the current way of doing things, both by governments and businesses. However, the need to achieve objectives by 2030 and 2050 requires an action plan that will need the knowledge of many professional groups. I will focus on the field of engineering in all its specialties, undoubtedly one of the most significant contributors to the proper development of these obligations.
Legislative news
New Veri*Factu Regulation
Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.