For years, the assignment of subsidiary liability to company managers was a relatively rare procedure, associated with cases of serious omissions of settlements and / or tax payments. However, for various reasons, this assignment of liability has become an increasingly common procedure in recent years, which has revealed several shortcomings in its regulation and implementation, which should be corrected as soon as possible to ensure equity, and proportionality in the procedures related to the collection action.
The case of Italy in the last year, and of other countries in the past, show the negative effect that the wrong economic policy messages can have. The Spanish economy continues to grow noticeably above the Eurozone average. However, it is immersed in a different phase of the economic cycle with lower expansion rates. The design of economic policy plays a determining role in the economy’s cyclic performance. Yet the uncertainty generated by numerous economic policy messages, at the national and regional level, has resulted in a significant drop in the number of car registrations in Spain in the last few months.