Mediation and franchise agreements – best practices

3 Maggio 2018

  • Spagna
  • Distribuzione
  • Franchising

Spanish Law on Entrepreneurship (Law 14/2013) has approved new cases where foreigners from non-European Union countries can obtain the residence permit in Spain through the execution of investments:

  1. Investments in real estate for an amount equal or higher than € 500.000 (Five Hundred Thousand Euros). The investment can be made in one or more properties, but at least € 500.000 should be free of encumbrances (mortgage, i.e.). If the price is higher than € 500.000, the rest of the amount could be paid through mortgage.
  2. Financial investments for a value equal or higher than 1 million Euros. This type of investment includes listed and non-listed shares, in case of non-listed shares they could be from already operating companies or newly incorporated ones, investment funds, and deposits in Spanish banks.
  3. Investment in Spanish sovereign debt for an amount equal or higher than 2 million Euros.
  4. To carry on a business project in Spain that was considered as being of public interest. To this purpose, one of these conditions should be met: creation of jobs, execution of an investment that has a positive impact in the region where it is located, or a relevant contribution to scientific or technological innovation.

The visa granted through the execution of these investments is valid during at least one year, and in order to obtain the residence permit some other requirements should be met:

  • to not stay previously in Spain in an illegal situation,
  • to have more than 18 years,
  • to not have criminal records,
  • to have a health insurance (hired from a company operating in Spain)
  • to have financial means for the stay in Spain (i.e. a bank deposit, or income from leases or dividends. Payroll does not qualify for this purpose).

If the above requirements are met, a two years residence and work permit could be granted. After this term, the residence permit can be extended for successive five years periods. The investments should be kept during all these periods. This permit does not request the foreigner to live in Spain for more than six months; therefore it will not be cancelled if the foreigner lives in another country.

The residence and work permit is granted to the individual who executes the investment. If he/she is married and/or has children or ancestors who depend on the investor, it is possible to apply for their visa at the same time or later on. It is possible to execute the investment through a company owned by the investor, provided it is not a company domiciled in a tax heaven country.

The Spanish visa allows free movements within the EU countries (Schengen space). The valid travelling document is the passport.

Foreigners who wish to carry on a self-employment project in Spain could obtain the work and residence permit, but through a different procedure than the above mentioned, and these cases the minimum investment amount is lower.

Investment in real estate

The investment in real estate could be in residential, commercial or industrial properties. The property could be leased to third parties before or after the acquisition, or used by the investor. For ambitious investors, there are several possibilities to structure the investment in buildings and apartments and to a higher return of the investment.

There are some costs related to the acquisition of real estate: the acquisition itself is taxed by Transfer Tax at rates ranging from 6 to 10% on the acquisition price, depending on each Spanish region where the property is located, to be paid by the buyer. Besides, the buyer should pay the Notary Public and Property Registrar’s fees, which approximately amount 3% of the acquisition price (the addition of both of them). These amounts are paid once, when the property is acquired.

The annual costs related to the ownership of real estate in Spain are the following ones:

  • IBI or local property tax, whose amount is calculated based on the value and location of the property.
  • “Community expenses”, that is those expenses related to the maintenance of the common areas of the building where the property is located: cleaning, lighting, etc.
  • In some cases, also a small tax for garbage should be paid to the Town Council.
  • Owners should file the Spanish Personal Income Tax Return, and pay a percentage between 1,1% and 2% of the property’s “cadastral value” (official value), in case the property is not leased to a third party. If the property is leased, the owner should also file the Personal Income Tax Return based on the amounts obtained from the lease.

Besides, owners should also pay the expenses related to their property: ordinary maintenance expenses, insurance, electricity and water, etc.

In Spain, the property right is considered as a full right, which implies that the owner can use the property by himself, can lease it to third parties, can mortgage or encumber it, can sell or gift it to any third party and can pass it to his heirs through a will.

The only limits to the use of the property by its owner or the persons appointed by him are those established by the civic rules regarding noises, pets, exterior image of the property, etc.

Regarding the lease of the property, in principle it is free, and the rights and obligations of landlord and tenant are those provided by the private lease agreement entered between both parties and the Spanish Urban Leases Law (Ley de Arrendamientos Urbanos). However, nowadays many Spanish cities (and specially Barcelona) have approved strong limits to the so called touristic leases, which are the short term (days or weeks) leases, and request a special license.

It is important to point out that foreigners who become residents in Spain can grant their will according to Spanish inheritance laws (according to EU Regulation 650/2012), which slightly vary depending on each Spanish region. In Catalonia, for example, the testator can freely appoint who will be his heirs.

Financial investment

Financial investments can be executed through different types of targets, being always the minimum amount 1 million Euros:

  • Shares of companies listed in the Spanish Stock Market.
  • Shares of non-listed companies, which could be already operating companies or newly incorporated ones. In both cases, there are no limits as regards the percentage of shares that can be owned by foreigners, and the activity sectors restricted to non EU foreign investment are very few (gambling, defense, aviation, TV and radio). Foreigners can be appointed Directors of Spanish companies with the only requirement of having previously obtained the so called “N.I.E.”, which is the Spanish identification number for foreigners.

In case of a newly incorporated company, the € 1 million requested as investment would constitute the company’s share capital, and can be used for the startup of the company’s activities: for example, acquisition of goods, payment of salaries and rentals, payment of purveyors and subcontractors, etc.

Spanish companies have access to all European markets and have a privileged position for trading with Latin American countries.

  • Investment funds: Spanish financial entities offer a very wide range of investment funds, from very conservative to high risk.

Deposit in a bank

The main advantage of a real estate investment compared to a financial investment is that the requested amount is only € 500.000 for real estate, while for a financial investment is twice this amount. During the past years since the Law on Entrepreneurship became in force, investment in real estate has been the most popular way for obtaining the residence permit in Spain, probably because at that time (2013-2016) real estate market prices were quite low due to the crash in 2008.

However, the process to acquire a property in Spain is not so easy compared to the acquisition of a share in an investment fund or making a bank deposit: the investor has to choose the property, which normally requires one or two visits to Spain, the price and sale conditions have to negotiated and drafted, the purchase deed has to be signed before a Notary Public (by the investor or his proxy), there are taxes and expenses related to the acquisition, and once the property is acquired, it is necessary to pay ongoing expenses and taxes, and maintain the property in good condition.

Compared to this, the investment in funds or making a bank deposit only requires one visit to the bank by the investor, in order to sign the correspondent documents.  There are not related taxes or expenses, and the liquidity of the investment is  full  (that is,  the investment can be sold at any moment,  quite probably at the same or  at a higher price, but this is not guaranteed for real estate investments).

How to open and operate a bank account in Spain

In Spain, banks apply the regulations regarding anti-money laundering, which include the KYC (Know Your Client) rules and the obligation to prove the legal origin of the funds. The KYC rules imply the need for the investor to appear personally before the bank at least once, previously to operating the bank account. The legal origin of the funds can be proved through different means:

  • In case of employees, through the payroll splits, or a certificate issued by the employer, or the investor’s personal income tax return.
  • In case of self-employed individuals, through their personal income tax return, or another type of documents proving their professional activity.
  • In case of company owners, through the company’s financial statements.
  • If the investor has obtained the funds necessary for the investment through personal loans, the loan agreements should be provided, plus the documents proving the legal origin of the funds provided by the lenders.
  • Other documents, for example, regarding dividends or income from the lease of properties owned by the investor could be provided.

All documents should be legalized by a Notary Public or the Spanish Consulate, and sworn translated into Spanish.

Please note that this article is aimed to provide a general overview on Spanish rules regarding the above matters, but it does not constitute any kind of comprehensive information on them, and in any case specific legal advice should be sought prior to taking any decision.

In all M&A operations one of the issues that deserves special attention as regards its analysis, ascertainment and negotiation is the tax liabilities. Even though the parties could agree on the amount of such contingencies, to negotiate the possible guarantees that the seller should grant in order to protect the buyer from a possible claim by the tax authorities, the term during which the guarantees should be in force, and to agree on the communication mechanisms between the parties (buyer and seller) and the legal defense strategies if such claim from the tax authorities arises, requires substantial negotiation efforts.

When the acquisition operation is formalized not through the purchase of shares, but through the purchase of the assets that form a business unit, the Spanish General Tax Law (“Ley General Tributaria” or “LGT”) provides a mechanism which implies an exception to the general principle provided by article 42 of the same law. Article 42 of LGT establishes the joint liability of the purchaser of a business unit for the tax liabilities of the selling company (“tax liability derived from company’s succession”). That is, in principle, according to article 42 of the LGT “the persons or entities that continue by any mean in the ownership or exercise of economic activities (the buyers) will be jointly liable with the previous owner for the tax liabilities derived from the exercise of such economic activities incurred by such previous owner”.

However, the joint tax liability of the buyer could be limited through the application before the tax authorities of the tax certificate regulated by article 175.2 of the LGT. This certificate should be applied for by the prospective buyer, with the authorization of the present owner (the seller), and, once issued, the tax liability of the buyer becomes limited to the debts, penalties and liabilities mentioned in the certificate. If the certificate is issued without mentioning any amount, or if the tax authorities do not issue it within a three months term from the application’s date, the applicant (the buyer) will be released from any tax liability derived from company’s succession.

The tax certificate for succession purposes includes the main taxes, as Value Added Tax and Corporate Income Tax, and can include as well debts derived from the withholding taxes on employees’ payroll, which in case of companies with a big number of employees could be of an outstanding amount. However, the buyer’s joint liability for salaries, related payroll amounts and social security contributions cannot be limited by such certificate, and such liability will always be joint with the business unit seller’s liability.

The application for the tax certificate should be filed before the acquisition of the business unit is completed, even if the issuance of the certificate takes place later tan the closing date (but of course, it is wiser to not close the acquisition before having the certificate). The certificate’s validity lasts for one year, as regards periodical tax obligations (for example, Value Added Tax, Corporate Income Tax and withholding taxes on salaries) and for three months as regards non periodical tax obligations.

It is very important to apply for the right tax certificate (“certificate for succession purposes according to article 175.2 of LGT”), and to not make a mistake and apply, for example, for the certificate regarding having fulfilled all tax obligations (“certificado de estar al corriente de las obligaciones fiscales”). Case law is plenty of judgments where a buyer applied for the wrong certificate, which showed no liabilities, and later on such buyer has been sentenced to pay the tax liabilities incurred by the previous owner of the business unit.

The remuneration of directors is an intricate issue and one that deserves adequate treatment. Recently there has been a turn that deserves special attention.

In its judgment of February 26, 2018, the Supreme Court modified the interpretation given by most experts and authorities and by the Directorate-General of Registries and the Notarial Profession in its decision dated June 17, 2016, ratified by the Barcelona Provincial Appellate Court in its decision 295/2017 of June 30, 2017, on the regulation of executive directors’ compensation.

In its judgment, the Supreme Court held that the compensation of directors “in their capacity as such” includes the compensation of both deliberative and executive functions and that, accordingly, approval of the compensation of directors who discharge executive functions is subject not only to article 249 of the Corporate Enterprises Law (i.e., the requirement for there to be a contract approved by a two-thirds majority of the board) but also to article 217. Consequently:

  1. the bylaws must stipulate the compensation scheme for executive functions (although no reference is made to amount); and
  2. the amount payable for the discharge of executive functions must be included in the maximum annual amount stipulated by the shareholders’ meeting.

The judgment was handed down in connection with a limited liability company and, furthermore, some of its considerations refer specifically to unlisted companies, although it does not clearly and indubitably exclude listed companies (which are, however, subject to specific rules under the compensation policy).

The publication of this Supreme Court judgment gives rise to the need for an individualized analysis of each specific case, so that the appropriate measures can be taken to enable companies to bring their policies into line with its conclusions.

The author of this post is Pablo Vinageras.

Once convinced of the utility of mediation as a method of resolving conflicts between franchisor and franchisee and taken the decision to include a clause in the contracts that provides for it, the last step would be what elements should be taken into account when drafting it.

  1. The previous negotiation. It seems advisable that both parties grant themselves the possibility of trying to solve the problem with a previous formal negotiation. Mediation does not exclude the previous attempt made by the interested parties or their lawyers; however, it seems advisable to contractually provide a suitable end according to the circumstances. Experience shows that lengthening this phase too long may result in the conflict becoming more complicated and even more difficult to approach mediation.
  2. The clause may also provide for the place where the mediation will take place. Again at this point the parties are free. It is convenient that this is accurate indicating the concrete city.
  3. The language in which the mediation will be developed is the a faculty of the parties. There will be no difficulty in mediations in which both parties use the same language, but it is very convenient in contracts with parties that have different languages, or that belong to regions or countries with different co-official languages. The drafting or signing of the contract in a specific language does not presuppose that this must be the language of the mediation. It is an element to be taken into account also when requesting a mediator who can use that language in the chosen mediation institution.
  4. The procedure can also be decided by the parties. In particular, the number of sessions, the maximum expected duration, the participation of advisors, etc. Keep in mind that the greater or lesser regulation will allow to avoid future conflicts in this respect, although it will also imply a greater limit to the freedom of the parties that, nevertheless, will remain free to modify the agreement by mutual consent.
  5. The term of the mediation can also be contemplated. This would allow, for example, to prevent mediation from being extended only for purely procedural strategic purposes or to gather information from the other party before starting a procedure, etc. The professional mediators, however, are able to identify these manoeuvres, also having the power to put an end to mediation in those cases.
  6. Choosing the mediator or the mediation institution is an important choice. The parties can agree on who will be their mediator, indicate in the contract the elements to choose it, or submit directly to a Mediation Institution so that it is the one who designates it according to its own rules. These decisions can be alternatives (that is, that the parties agree on the mediator and, in case of lack of agreement, submit to an institution that names it), or they can be unique. The designation of an Institution requires that it has a sufficient guarantee of stability (avoid designating short-term institutions or without much future guarantee), with a sufficient panel of mediators depending on the characteristics of the mediation (language, competence, experience) and that allows the necessary flexibility for its operation.
  7. Finally, it is convenient that the clause includes an alternative way in case the mediation does not succeed either because the parties do not reach an agreement, or because they withdraw from the mediation. It is important to recall that mediation does not close the doors to the conflict be resolved by recourse to ordinary jurisdiction or arbitration. And in terms of specialized arbitration in distribution contracts, the IDArb (https://www.idiproject.com/content/idarb-idi-arbitration-project) is an excellent option.

On the topic of the importance of Mediation in Distribution Agreements, you can check out the recording our webinar “Mediation in International Conflicts”

We have seen in a previous post the advantages of mediation as an alternative dispute resolution method in franchise agreements. From there, what recommendations could we give to make better use of mediation? Although we will have to adapt them to each specific case, the following points could be very useful:

  1. Specifically foresee in the contract a mediation clause as an alternative dispute resolution method. Although the franchisee and franchisor can agree to mediate once the conflict arises without having reflected it in the contract, it will surely be more complicated to do so when both have already initiated the discrepancies. It is preferable, therefore, to do it before: it places the parties in a better predisposition, they will be able to choose the procedure in a better way, as well as the institution, the mediator, the formalities, etc.
  2. If the parties have agreed on a mediation agreement, this may be initiated at the request of only one of them, without having to re-reach an agreement.
  3. The mediation clause is also recommended, because once an application for the initiation of mediation has been agreed upon, the limitations period of the legal actions will be suspended until the termination of the mediation.
  4. By virtue of this agreement and having initiated the mediation, the courts will not be able to hear such controversies during the time in which the mediation takes place, provided that the interested party invokes it.
  5. In the clause, it is convenient to foresee some elements, such as what issues may be the subject of mediation (all or only some of them), the need or not of a previous negotiation, adequate deadlines to avoid that this procedure can be used to delay other ways, the applicable law to mediation and to the agreement reached with it, the competent jurisdiction for the adoption of precautionary measures, where appropriate, or the jurisdiction or arbitration to settle the dispute in case of failure of mediation.
  6. It is true that one of the principles of mediation is its voluntary nature. However, the existence of the clause and being obliged to attend at least one informative session before initiating any judicial procedure can convince of its advantages even the most reticent party.
  7. Include the mediation as an alternative dispute resolution method within the pre-contractual information that the franchisor must deliver to potential franchisees. Although the Spanish norm does not seem to expressly demand that reference be made, this seems an optimal moment to show transparency and the will to solve possible problems in an agile manner. It also predisposes the good understanding, cooperation and good faith of the franchised brand before the beginning of relations.
  8. Appropriately select the mediation institution to which to refer in case of conflict or foreseeing the best way to choose the most appropriate mediator. Currently there are many institutions or professionals that offer guarantees of impartiality. It may be relevant that it is a mediator with specific training, who facilitates the communication and confidence of the parties and, insofar as possible, who can fully understand the nature of the franchise. There are institutions in Spain such as the Signum Foundation (http://fundacionsignum.org/) or MediaICAM of the Madrid Bar Association (https://mediacion.icam.es) that can be good choices.

On the topic of the importance of Mediation in Distribution Agreements, you can check out the recording our webinar “Mediation in International Conflicts”

Bisogna prendere atto che il classico aforisma societas delinquere non potest è stato recentemente smentito da diverse legislazioni che hanno introdotto alcuni casi di responsabilità penale delle persone giuridiche.

Senza entrare nell’analisi dei previgenti regimi legislativi, incentriamo questo articolo sul territorio spagnolo, soffermandoci sulla riforma del Codice Penale realizzata dalla Ley Orgánica 1/2015, ottimo  esempio di imputazione della responsabilità penale alle persone giuridiche. Le fonti essenziali da prendere in considerazione sono: (i) la norma per eccellenza , ossia l’art. 31 bis del Codice Penale spagnolo; (ii) i criteri stabiliti nella Circolare nº 1/2016 della Fiscalía General del Estado; (iii) alcune sentenze rilevanti, come le n° 154 e 221 del 2016 del Tribunal Supremo.

Considerato quanto precede, focalizzeremo l’attenzione sulle più rilevanti misure societarie di prevenzione, che hanno lo scopo di annullare o quantomeno minimizzare il rischio che, in seguito alla commissione di un reato da parte di un dirigente e/o lavoratore,  la responsabilità penale possa essere imputata a una persona giuridica

Dal punto di vista soggettivo, l’articolo 31 bis del Codice Penale spagnolo stabilisce che la persona giuridica è responsabile dei reati commessi da parte dei suoi rappresentanti legali o dei membri dell’organo dell’amministrazione, così come da parte di quelle persone che sono sottoposte all’autorità di questi soggetti.

A tal proposito, è importante sottolineare che il secondo comma del medesimo articolo libera la persona giuridica dalla responsabilità penale se ha adempiuto ai seguenti obblighi:

  1. L’organo dell’amministrazione ha adottato ed eseguito modelli di organizzazione, gestione, vigilanza e controllo, al fine di prevenire la commissione di reati o ridurne in maniera significativa il rischio.
  2. La persona giuridica ha applicato i meccanismi necessari di supervisione del funzionamento del modello di prevenzione, senza omissioni o inottemperanze alle funzioni di vigilanza e controllo.

Gli strumenti di prevenzione sono il frutto di uno studio dettagliato dell’impresa e delle sue esigenze specifiche. Così, affinché le misure di compliace non restino semplici strumenti astratti, è molto importante che esista un solido legame tra queste e la cultura organizzativa dell’impresa. In altre parole, le imprese devono applicare le misure adatte alla sua stessa organizzazione.

Affinché il programma di compliance abbia esito, allora, dev’essere personalizzato e adattato all’impresa in questione, e deve includere sia i meccanismi che permettono all’impresa di prevenire le pratiche non desiderate, che gli strumenti necessari per individuare le pratiche di corruzione e rispondere tempestivamente.

La Fiscalía General del Estado – attraverso una Circolare – ha fornito un’interpretazione autentica dell’articolo 31 bis del Codice Penale, precisando che quest’ultimo non istituisce una responsabilità diretta per le persone giuridiche, ma afferma che le persone giuridiche possono essere responsabili dei reati commessi dalle persone fisiche.

Esiste, quindi, l’assoluta necessità che le persone giuridiche adottino una serie di decisioni che, seppur minime, evidenzino la sincera vocazione e volontà di prevenire e ostacolare, ove possibile, la commissione di reati da parte di qualunque lavoratore da cui possa derivare una “responsabilità penale”. È in questo ambito che ottiene una speciale rilevanza la nomina di un “compliance officer”, che dovrà disporre di un’indipendenza sufficiente per garantire l’efficacia della responsabilità che assume.

Le sentenze del Tribunal Supremo menzionate in precedenza testimoniano come sarà necessario un po’ di tempo affinché i tribunali si pronuncino in senso conforme e configurino dei criteri uniformi che possano facilitare l’adozione delle misure da parte delle società. Al riguardo dobbiamo sottolineare che 7 dei 15 Magistrati del “Pleno” sentenza 154/2016 hanno espresso un voto difforme nel momento di fissare i requisiti esigibili per imputare o meno la responsabilità penale alle persone giuridiche. A titolo d’esempio, una delle decisioni su cui i Magistrati si sono divisi ha riguardato l’onere probatorio dei requisiti che liberano dalla responsabilità penale elencati dall’art. 31 bis: spetta all’accusa dimostrarne l’inesistenza o spetta all’impresa dimostrare di aver utilizzato gli strumenti adeguati e efficaci per prevenire i reati?

Nel dubbio normativo e giurisprudenziale, a nostro parere l’unica conclusione chiara e uniforme che si può dedurre da quanto detto finora è la seguente. È di vitale importanza che l’organo dell’amministrazione delle imprese che realizzano attività particolarmente esposte al rischio di reati determini i criteri di compliance della migliore portata possibile.

Otre a questi criteri bisognerebbe inoltre stabilire misure di condotta, codici etici e di buona condotta e un procedimento di controllo che rendano l’impresa adempiente rispetto agli obblighi previsti dalla legge. Ciò tutelerebbe dirigenti e organi di amministrazione rispetto a eventuali irregolarità e violazioni penali realizzate dai lavoratori.

It is recommended that franchise agreements clearly foresee how to solve and deal with potential conflicts. The relationship between franchisor and franchisee may have some difficulty due, for example, to the absence of specific regulation of its content (at least in Spain) and to the fact that its elements are contained in different pieces of legislation. What I will say in these posts could also be useful for other distribution contracts, or in general collaboration agreements, although I will focus on franchising due to its special characteristics.

Conflicts between franchisees and franchisors can cover multiple legal and commercial aspects: product supplies, brands, know-how, exclusivity and territory, non-competition, promotion and advertising, sales through the Internet … And all this, in a context in which, frequently, both parties want to maintain their collaboration and good relations.

How to face, then, these potential conflicts? A first step is usually the direct negotiation between the parties and their advisers who have the task of being useful to them in this purpose. But this does not always end with a positive result. And the almost natural step if this happens is usually the beginning of a judicial procedure often preceded by a series of previous formal requirements.

However, there is a way that, taking into account the characteristic elements of the franchise contract and the nature of possible conflicts, can be an excellent and privileged alternative method to solve them: mediation. Let’s see why:

  1. In mediation there is no third party that imposes its decision on the conflict. The franchisor and the franchisee solve it by themselves with the help of a professional (the mediator) who, in a neutral and independent way, uses their skills and specifically acquired knowledge (help in identifying the interests of the parties, active listening, legitimacy …) so that both can reach a consensus. The mediator does not advise (the parties can go with their respective advisors), it does not decide or sentence, but it helps that the parties find the solution that most satisfies both: they better than anyone else know the business, its evolution, the aspects perhaps not foreseen in the contract and the future that they want for themselves.
  2. Mediation is a harmonized mode of dispute resolution in the European Union through the Directive on certain aspects of mediation in civil and commercial matters. This allows the parties in different Member States to be familiar with it, therefore it is possible to foresee a unified system in contracts with international parties, and it will be easier to enforce the agreements reached.
  3. Mediation allows, therefore, to satisfy both parties better than the judicial alternative and with more creative solutions that a judge will never be able to apply. Unlike a legal proceeding where one usually wins and another loses, mediation can bring together the interests of franchisees and franchisors and, in this way, both obtain a better response. It allows a less belligerent and more friendly format that can be very useful since in many cases the disputes do not have too much entity to go to court, or refer to non-essential aspects of the relationship, or can be addressed from more global perspectives or with references to objective parameters. In addition, frequently, franchisees and franchisors want to continue maintaining their commercial relationship and, through mediation, resolved the conflict, this will be possible (unthinkable, however, if they had initiated a judicial confrontation).
  4. Mediation is, in principle, voluntary. At any time, the parties can abandon it even in those Member States or conflicts for which it may be mandatory to attend at least to the information session.
  5. It is a method that easily adapts to the characteristics of both parties: it is very flexible with the formalities, and the franchisor and the franchisee are who, with the help of the mediator, design a large part of the procedure to arrive at a solution being able to control its evolution. It also allows a solution that is much more adapted to their specific situation, provides more imaginative solution ideas, allows better dialogue, maintains the relationship, distinguishes facts from opinions or judgments, and allows the parties to return to their business saving energies that would otherwise be devoted to conflict management.
  6. It is a faster procedure than a trial, with a cost that can be assumed and controlled in advance.
  7. Mediation is confidential, so the publicity of the conflict is reduced, avoiding reputation costs or by extending to the rest of the network. What is treated in a mediation procedure cannot be disclosed even in a subsequent judicial proceeding.
  8. Both parties can arrive at a solution that will be binding for them. In addition, even if no agreement is reached, with the mediation the parties are in a better position to continue the relationship and resolve their problems: they have been able to present their points of view, they have been heard and have listened, they have opened dialogue channels, they have been able to show greater flexibility and, in short, they have improved their relations as a requirement to end the conflict and reach agreements.
  9. The degree of compliance with conflicts resolved through mediation is much higher than those imposed by a judge since the agreements are more satisfactory for them and it has been the parties themselves who have decided what to do.
  10. And finally, if the mediation has not worked, the possibility of claiming in the courts remains open.

In Spagna il licenziamento viene classificato individuale o collettivo, a seconda del numero di lavoratori assoggettati a tale misura.

L’articolo 51 dello Statuto dei Lavoratori considera “licenziamento collettivo” l’estinzione del rapporto di lavoro causata da motivazioni economiche, tecniche, organizzative o di produzione quando, nel periodo di novanta giorni, coinvolga: (i) almeno dieci lavoratori di un’impresa con meno di 100 dipendenti; (ii) il dieci per cento dei lavoratori in una impresa che abbia tra cento e trecento dipendenti; (iii) trenta lavoratori nelle imprese con più di trecento dipendenti.

Il licenziamento potrà essere impugnato in sede giudiziale, entro 20 giorni lavorativi e potrà essere dichiarato legittimo (procedente), illegittimo (improcedente) o nullo.

Il licenziamento si considera legittimo quando è confermato l’inadempimento da parte del lavoratore contestato dall’imprenditore nella comunicazione del licenziamento e sono stati soddisfatti i requisiti formali, quali (i) la comunicazione per iscritto al lavoratore; (ii) una sufficiente descrizione dei fatti che hanno determinato il licenziamento e (iii) l’indicazione della data a partire della quale il licenziamento sarà efficace.

Sarà dichiarato illegittimo il licenziamento privo dei requisiti citati nel paragrafo precedente.

Il licenziamento è nullo nei seguenti casi: (i) violazione dei diritti fondamentali o libertà pubblica; (ii) il lavoratore è una vittima di violenza di genere; (iii) salvo che si dimostri la giusta causa, nei casi di: lavoratrici incinte, con permesso di maternità, paternità o allattamento, o con riduzione della giornata lavorativa per curare un minore di dodici anni o una persona con una incapacità fisica, psichica o sensoriale.

Nel caso in cui il licenziamento sia dichiarato illegittimo, l’imprenditore entro cinque giorni dovrà scegliere se reintegrare il lavoratore nel posto di lavoro (e pagargli le mensilità trascorse tra il licenziamento e la notificazione della sentenza, i cosiddetti salarios de tramitación) oppure pagargli l’indennità, il cui importo dipende dalla durata del rapporto, come si analizzerà di seguito. Nel caso in cui il lavoratore licenziato sia un rappresentante sindacale, la scelta tra le due opzioni spetterà al lavoratore e non all’imprenditore.

Se il licenziamento è dichiarato nullo, l’imprenditore avrà l’obbligo di reintegrare il lavoratore nel posto di lavoro e potrà essere condannato al risarcimento dei danni assieme al pagamento delle mensilità trascorse tra il licenziamento e la notifica della sentenza.

Come accennato in precedenza, l’indennità dovuta al lavoratore (alternativa al reintegro per i licenziamenti illegittimi) dipende dal momento in cui è iniziato il rapporto di lavoro.

L’indennità da pagare nel caso del licenziamento di un lavoratore assunto dopo il 12 febbraio 2012, sarà pari a 33 giorni di retribuzione per ogni anno lavorato.

Nel caso in cui il lavoratore licenziato sia stato assunto prima del 12 febbraio 2012, l’indennità verrà calcolata come segue:

  • per il periodo trascorso tra la firma del contratto e il 12 febbraio 2012, l’indennità è pari a 45 giorni di retribuzione per ogni anno di rapporto;
  • sarà pari a 33 giorni di retribuzione per ogni anno lavorato dopo il 12 febbraio 2012.

In ogni caso l’indennità non potrà ammontare a più di 720 giorni di retribuzione, salvo il caso in cui, dal calcolo dell’indennità del periodo precedente il 12 febbraio 2012, risultasse un numero di giorni superiore a 720, nel quale l’indennità non potrà essere superiore a quarantadue mensilità.

Inoltre è importante ricordare che l’indennità in caso di licenziamento è esente da qualunque imposta fino a 180.000 euro. Per la cifra superiore, la tassazione sarà parificata ai redditi di lavoro, con una riduzione del 30% nel caso di rapporto di lavoro terminato da almeno due anni.

Ignacio Alonso

Aree di attività

  • Agenzia
  • Diritto societario
  • Distribuzione
  • Franchising
Contatta Ignacio

Scrivi a Ignacio





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    Spagna: la responsabilità penale delle persone giuridiche

    18 Aprile 2018

    • Spagna
    • Compliance
    • Diritto societario

    Spanish Law on Entrepreneurship (Law 14/2013) has approved new cases where foreigners from non-European Union countries can obtain the residence permit in Spain through the execution of investments:

    1. Investments in real estate for an amount equal or higher than € 500.000 (Five Hundred Thousand Euros). The investment can be made in one or more properties, but at least € 500.000 should be free of encumbrances (mortgage, i.e.). If the price is higher than € 500.000, the rest of the amount could be paid through mortgage.
    2. Financial investments for a value equal or higher than 1 million Euros. This type of investment includes listed and non-listed shares, in case of non-listed shares they could be from already operating companies or newly incorporated ones, investment funds, and deposits in Spanish banks.
    3. Investment in Spanish sovereign debt for an amount equal or higher than 2 million Euros.
    4. To carry on a business project in Spain that was considered as being of public interest. To this purpose, one of these conditions should be met: creation of jobs, execution of an investment that has a positive impact in the region where it is located, or a relevant contribution to scientific or technological innovation.

    The visa granted through the execution of these investments is valid during at least one year, and in order to obtain the residence permit some other requirements should be met:

    • to not stay previously in Spain in an illegal situation,
    • to have more than 18 years,
    • to not have criminal records,
    • to have a health insurance (hired from a company operating in Spain)
    • to have financial means for the stay in Spain (i.e. a bank deposit, or income from leases or dividends. Payroll does not qualify for this purpose).

    If the above requirements are met, a two years residence and work permit could be granted. After this term, the residence permit can be extended for successive five years periods. The investments should be kept during all these periods. This permit does not request the foreigner to live in Spain for more than six months; therefore it will not be cancelled if the foreigner lives in another country.

    The residence and work permit is granted to the individual who executes the investment. If he/she is married and/or has children or ancestors who depend on the investor, it is possible to apply for their visa at the same time or later on. It is possible to execute the investment through a company owned by the investor, provided it is not a company domiciled in a tax heaven country.

    The Spanish visa allows free movements within the EU countries (Schengen space). The valid travelling document is the passport.

    Foreigners who wish to carry on a self-employment project in Spain could obtain the work and residence permit, but through a different procedure than the above mentioned, and these cases the minimum investment amount is lower.

    Investment in real estate

    The investment in real estate could be in residential, commercial or industrial properties. The property could be leased to third parties before or after the acquisition, or used by the investor. For ambitious investors, there are several possibilities to structure the investment in buildings and apartments and to a higher return of the investment.

    There are some costs related to the acquisition of real estate: the acquisition itself is taxed by Transfer Tax at rates ranging from 6 to 10% on the acquisition price, depending on each Spanish region where the property is located, to be paid by the buyer. Besides, the buyer should pay the Notary Public and Property Registrar’s fees, which approximately amount 3% of the acquisition price (the addition of both of them). These amounts are paid once, when the property is acquired.

    The annual costs related to the ownership of real estate in Spain are the following ones:

    • IBI or local property tax, whose amount is calculated based on the value and location of the property.
    • “Community expenses”, that is those expenses related to the maintenance of the common areas of the building where the property is located: cleaning, lighting, etc.
    • In some cases, also a small tax for garbage should be paid to the Town Council.
    • Owners should file the Spanish Personal Income Tax Return, and pay a percentage between 1,1% and 2% of the property’s “cadastral value” (official value), in case the property is not leased to a third party. If the property is leased, the owner should also file the Personal Income Tax Return based on the amounts obtained from the lease.

    Besides, owners should also pay the expenses related to their property: ordinary maintenance expenses, insurance, electricity and water, etc.

    In Spain, the property right is considered as a full right, which implies that the owner can use the property by himself, can lease it to third parties, can mortgage or encumber it, can sell or gift it to any third party and can pass it to his heirs through a will.

    The only limits to the use of the property by its owner or the persons appointed by him are those established by the civic rules regarding noises, pets, exterior image of the property, etc.

    Regarding the lease of the property, in principle it is free, and the rights and obligations of landlord and tenant are those provided by the private lease agreement entered between both parties and the Spanish Urban Leases Law (Ley de Arrendamientos Urbanos). However, nowadays many Spanish cities (and specially Barcelona) have approved strong limits to the so called touristic leases, which are the short term (days or weeks) leases, and request a special license.

    It is important to point out that foreigners who become residents in Spain can grant their will according to Spanish inheritance laws (according to EU Regulation 650/2012), which slightly vary depending on each Spanish region. In Catalonia, for example, the testator can freely appoint who will be his heirs.

    Financial investment

    Financial investments can be executed through different types of targets, being always the minimum amount 1 million Euros:

    • Shares of companies listed in the Spanish Stock Market.
    • Shares of non-listed companies, which could be already operating companies or newly incorporated ones. In both cases, there are no limits as regards the percentage of shares that can be owned by foreigners, and the activity sectors restricted to non EU foreign investment are very few (gambling, defense, aviation, TV and radio). Foreigners can be appointed Directors of Spanish companies with the only requirement of having previously obtained the so called “N.I.E.”, which is the Spanish identification number for foreigners.

    In case of a newly incorporated company, the € 1 million requested as investment would constitute the company’s share capital, and can be used for the startup of the company’s activities: for example, acquisition of goods, payment of salaries and rentals, payment of purveyors and subcontractors, etc.

    Spanish companies have access to all European markets and have a privileged position for trading with Latin American countries.

    • Investment funds: Spanish financial entities offer a very wide range of investment funds, from very conservative to high risk.

    Deposit in a bank

    The main advantage of a real estate investment compared to a financial investment is that the requested amount is only € 500.000 for real estate, while for a financial investment is twice this amount. During the past years since the Law on Entrepreneurship became in force, investment in real estate has been the most popular way for obtaining the residence permit in Spain, probably because at that time (2013-2016) real estate market prices were quite low due to the crash in 2008.

    However, the process to acquire a property in Spain is not so easy compared to the acquisition of a share in an investment fund or making a bank deposit: the investor has to choose the property, which normally requires one or two visits to Spain, the price and sale conditions have to negotiated and drafted, the purchase deed has to be signed before a Notary Public (by the investor or his proxy), there are taxes and expenses related to the acquisition, and once the property is acquired, it is necessary to pay ongoing expenses and taxes, and maintain the property in good condition.

    Compared to this, the investment in funds or making a bank deposit only requires one visit to the bank by the investor, in order to sign the correspondent documents.  There are not related taxes or expenses, and the liquidity of the investment is  full  (that is,  the investment can be sold at any moment,  quite probably at the same or  at a higher price, but this is not guaranteed for real estate investments).

    How to open and operate a bank account in Spain

    In Spain, banks apply the regulations regarding anti-money laundering, which include the KYC (Know Your Client) rules and the obligation to prove the legal origin of the funds. The KYC rules imply the need for the investor to appear personally before the bank at least once, previously to operating the bank account. The legal origin of the funds can be proved through different means:

    • In case of employees, through the payroll splits, or a certificate issued by the employer, or the investor’s personal income tax return.
    • In case of self-employed individuals, through their personal income tax return, or another type of documents proving their professional activity.
    • In case of company owners, through the company’s financial statements.
    • If the investor has obtained the funds necessary for the investment through personal loans, the loan agreements should be provided, plus the documents proving the legal origin of the funds provided by the lenders.
    • Other documents, for example, regarding dividends or income from the lease of properties owned by the investor could be provided.

    All documents should be legalized by a Notary Public or the Spanish Consulate, and sworn translated into Spanish.

    Please note that this article is aimed to provide a general overview on Spanish rules regarding the above matters, but it does not constitute any kind of comprehensive information on them, and in any case specific legal advice should be sought prior to taking any decision.

    In all M&A operations one of the issues that deserves special attention as regards its analysis, ascertainment and negotiation is the tax liabilities. Even though the parties could agree on the amount of such contingencies, to negotiate the possible guarantees that the seller should grant in order to protect the buyer from a possible claim by the tax authorities, the term during which the guarantees should be in force, and to agree on the communication mechanisms between the parties (buyer and seller) and the legal defense strategies if such claim from the tax authorities arises, requires substantial negotiation efforts.

    When the acquisition operation is formalized not through the purchase of shares, but through the purchase of the assets that form a business unit, the Spanish General Tax Law (“Ley General Tributaria” or “LGT”) provides a mechanism which implies an exception to the general principle provided by article 42 of the same law. Article 42 of LGT establishes the joint liability of the purchaser of a business unit for the tax liabilities of the selling company (“tax liability derived from company’s succession”). That is, in principle, according to article 42 of the LGT “the persons or entities that continue by any mean in the ownership or exercise of economic activities (the buyers) will be jointly liable with the previous owner for the tax liabilities derived from the exercise of such economic activities incurred by such previous owner”.

    However, the joint tax liability of the buyer could be limited through the application before the tax authorities of the tax certificate regulated by article 175.2 of the LGT. This certificate should be applied for by the prospective buyer, with the authorization of the present owner (the seller), and, once issued, the tax liability of the buyer becomes limited to the debts, penalties and liabilities mentioned in the certificate. If the certificate is issued without mentioning any amount, or if the tax authorities do not issue it within a three months term from the application’s date, the applicant (the buyer) will be released from any tax liability derived from company’s succession.

    The tax certificate for succession purposes includes the main taxes, as Value Added Tax and Corporate Income Tax, and can include as well debts derived from the withholding taxes on employees’ payroll, which in case of companies with a big number of employees could be of an outstanding amount. However, the buyer’s joint liability for salaries, related payroll amounts and social security contributions cannot be limited by such certificate, and such liability will always be joint with the business unit seller’s liability.

    The application for the tax certificate should be filed before the acquisition of the business unit is completed, even if the issuance of the certificate takes place later tan the closing date (but of course, it is wiser to not close the acquisition before having the certificate). The certificate’s validity lasts for one year, as regards periodical tax obligations (for example, Value Added Tax, Corporate Income Tax and withholding taxes on salaries) and for three months as regards non periodical tax obligations.

    It is very important to apply for the right tax certificate (“certificate for succession purposes according to article 175.2 of LGT”), and to not make a mistake and apply, for example, for the certificate regarding having fulfilled all tax obligations (“certificado de estar al corriente de las obligaciones fiscales”). Case law is plenty of judgments where a buyer applied for the wrong certificate, which showed no liabilities, and later on such buyer has been sentenced to pay the tax liabilities incurred by the previous owner of the business unit.

    The remuneration of directors is an intricate issue and one that deserves adequate treatment. Recently there has been a turn that deserves special attention.

    In its judgment of February 26, 2018, the Supreme Court modified the interpretation given by most experts and authorities and by the Directorate-General of Registries and the Notarial Profession in its decision dated June 17, 2016, ratified by the Barcelona Provincial Appellate Court in its decision 295/2017 of June 30, 2017, on the regulation of executive directors’ compensation.

    In its judgment, the Supreme Court held that the compensation of directors “in their capacity as such” includes the compensation of both deliberative and executive functions and that, accordingly, approval of the compensation of directors who discharge executive functions is subject not only to article 249 of the Corporate Enterprises Law (i.e., the requirement for there to be a contract approved by a two-thirds majority of the board) but also to article 217. Consequently:

    1. the bylaws must stipulate the compensation scheme for executive functions (although no reference is made to amount); and
    2. the amount payable for the discharge of executive functions must be included in the maximum annual amount stipulated by the shareholders’ meeting.

    The judgment was handed down in connection with a limited liability company and, furthermore, some of its considerations refer specifically to unlisted companies, although it does not clearly and indubitably exclude listed companies (which are, however, subject to specific rules under the compensation policy).

    The publication of this Supreme Court judgment gives rise to the need for an individualized analysis of each specific case, so that the appropriate measures can be taken to enable companies to bring their policies into line with its conclusions.

    The author of this post is Pablo Vinageras.

    Once convinced of the utility of mediation as a method of resolving conflicts between franchisor and franchisee and taken the decision to include a clause in the contracts that provides for it, the last step would be what elements should be taken into account when drafting it.

    1. The previous negotiation. It seems advisable that both parties grant themselves the possibility of trying to solve the problem with a previous formal negotiation. Mediation does not exclude the previous attempt made by the interested parties or their lawyers; however, it seems advisable to contractually provide a suitable end according to the circumstances. Experience shows that lengthening this phase too long may result in the conflict becoming more complicated and even more difficult to approach mediation.
    2. The clause may also provide for the place where the mediation will take place. Again at this point the parties are free. It is convenient that this is accurate indicating the concrete city.
    3. The language in which the mediation will be developed is the a faculty of the parties. There will be no difficulty in mediations in which both parties use the same language, but it is very convenient in contracts with parties that have different languages, or that belong to regions or countries with different co-official languages. The drafting or signing of the contract in a specific language does not presuppose that this must be the language of the mediation. It is an element to be taken into account also when requesting a mediator who can use that language in the chosen mediation institution.
    4. The procedure can also be decided by the parties. In particular, the number of sessions, the maximum expected duration, the participation of advisors, etc. Keep in mind that the greater or lesser regulation will allow to avoid future conflicts in this respect, although it will also imply a greater limit to the freedom of the parties that, nevertheless, will remain free to modify the agreement by mutual consent.
    5. The term of the mediation can also be contemplated. This would allow, for example, to prevent mediation from being extended only for purely procedural strategic purposes or to gather information from the other party before starting a procedure, etc. The professional mediators, however, are able to identify these manoeuvres, also having the power to put an end to mediation in those cases.
    6. Choosing the mediator or the mediation institution is an important choice. The parties can agree on who will be their mediator, indicate in the contract the elements to choose it, or submit directly to a Mediation Institution so that it is the one who designates it according to its own rules. These decisions can be alternatives (that is, that the parties agree on the mediator and, in case of lack of agreement, submit to an institution that names it), or they can be unique. The designation of an Institution requires that it has a sufficient guarantee of stability (avoid designating short-term institutions or without much future guarantee), with a sufficient panel of mediators depending on the characteristics of the mediation (language, competence, experience) and that allows the necessary flexibility for its operation.
    7. Finally, it is convenient that the clause includes an alternative way in case the mediation does not succeed either because the parties do not reach an agreement, or because they withdraw from the mediation. It is important to recall that mediation does not close the doors to the conflict be resolved by recourse to ordinary jurisdiction or arbitration. And in terms of specialized arbitration in distribution contracts, the IDArb (https://www.idiproject.com/content/idarb-idi-arbitration-project) is an excellent option.

    On the topic of the importance of Mediation in Distribution Agreements, you can check out the recording our webinar “Mediation in International Conflicts”

    We have seen in a previous post the advantages of mediation as an alternative dispute resolution method in franchise agreements. From there, what recommendations could we give to make better use of mediation? Although we will have to adapt them to each specific case, the following points could be very useful:

    1. Specifically foresee in the contract a mediation clause as an alternative dispute resolution method. Although the franchisee and franchisor can agree to mediate once the conflict arises without having reflected it in the contract, it will surely be more complicated to do so when both have already initiated the discrepancies. It is preferable, therefore, to do it before: it places the parties in a better predisposition, they will be able to choose the procedure in a better way, as well as the institution, the mediator, the formalities, etc.
    2. If the parties have agreed on a mediation agreement, this may be initiated at the request of only one of them, without having to re-reach an agreement.
    3. The mediation clause is also recommended, because once an application for the initiation of mediation has been agreed upon, the limitations period of the legal actions will be suspended until the termination of the mediation.
    4. By virtue of this agreement and having initiated the mediation, the courts will not be able to hear such controversies during the time in which the mediation takes place, provided that the interested party invokes it.
    5. In the clause, it is convenient to foresee some elements, such as what issues may be the subject of mediation (all or only some of them), the need or not of a previous negotiation, adequate deadlines to avoid that this procedure can be used to delay other ways, the applicable law to mediation and to the agreement reached with it, the competent jurisdiction for the adoption of precautionary measures, where appropriate, or the jurisdiction or arbitration to settle the dispute in case of failure of mediation.
    6. It is true that one of the principles of mediation is its voluntary nature. However, the existence of the clause and being obliged to attend at least one informative session before initiating any judicial procedure can convince of its advantages even the most reticent party.
    7. Include the mediation as an alternative dispute resolution method within the pre-contractual information that the franchisor must deliver to potential franchisees. Although the Spanish norm does not seem to expressly demand that reference be made, this seems an optimal moment to show transparency and the will to solve possible problems in an agile manner. It also predisposes the good understanding, cooperation and good faith of the franchised brand before the beginning of relations.
    8. Appropriately select the mediation institution to which to refer in case of conflict or foreseeing the best way to choose the most appropriate mediator. Currently there are many institutions or professionals that offer guarantees of impartiality. It may be relevant that it is a mediator with specific training, who facilitates the communication and confidence of the parties and, insofar as possible, who can fully understand the nature of the franchise. There are institutions in Spain such as the Signum Foundation (http://fundacionsignum.org/) or MediaICAM of the Madrid Bar Association (https://mediacion.icam.es) that can be good choices.

    On the topic of the importance of Mediation in Distribution Agreements, you can check out the recording our webinar “Mediation in International Conflicts”

    Bisogna prendere atto che il classico aforisma societas delinquere non potest è stato recentemente smentito da diverse legislazioni che hanno introdotto alcuni casi di responsabilità penale delle persone giuridiche.

    Senza entrare nell’analisi dei previgenti regimi legislativi, incentriamo questo articolo sul territorio spagnolo, soffermandoci sulla riforma del Codice Penale realizzata dalla Ley Orgánica 1/2015, ottimo  esempio di imputazione della responsabilità penale alle persone giuridiche. Le fonti essenziali da prendere in considerazione sono: (i) la norma per eccellenza , ossia l’art. 31 bis del Codice Penale spagnolo; (ii) i criteri stabiliti nella Circolare nº 1/2016 della Fiscalía General del Estado; (iii) alcune sentenze rilevanti, come le n° 154 e 221 del 2016 del Tribunal Supremo.

    Considerato quanto precede, focalizzeremo l’attenzione sulle più rilevanti misure societarie di prevenzione, che hanno lo scopo di annullare o quantomeno minimizzare il rischio che, in seguito alla commissione di un reato da parte di un dirigente e/o lavoratore,  la responsabilità penale possa essere imputata a una persona giuridica

    Dal punto di vista soggettivo, l’articolo 31 bis del Codice Penale spagnolo stabilisce che la persona giuridica è responsabile dei reati commessi da parte dei suoi rappresentanti legali o dei membri dell’organo dell’amministrazione, così come da parte di quelle persone che sono sottoposte all’autorità di questi soggetti.

    A tal proposito, è importante sottolineare che il secondo comma del medesimo articolo libera la persona giuridica dalla responsabilità penale se ha adempiuto ai seguenti obblighi:

    1. L’organo dell’amministrazione ha adottato ed eseguito modelli di organizzazione, gestione, vigilanza e controllo, al fine di prevenire la commissione di reati o ridurne in maniera significativa il rischio.
    2. La persona giuridica ha applicato i meccanismi necessari di supervisione del funzionamento del modello di prevenzione, senza omissioni o inottemperanze alle funzioni di vigilanza e controllo.

    Gli strumenti di prevenzione sono il frutto di uno studio dettagliato dell’impresa e delle sue esigenze specifiche. Così, affinché le misure di compliace non restino semplici strumenti astratti, è molto importante che esista un solido legame tra queste e la cultura organizzativa dell’impresa. In altre parole, le imprese devono applicare le misure adatte alla sua stessa organizzazione.

    Affinché il programma di compliance abbia esito, allora, dev’essere personalizzato e adattato all’impresa in questione, e deve includere sia i meccanismi che permettono all’impresa di prevenire le pratiche non desiderate, che gli strumenti necessari per individuare le pratiche di corruzione e rispondere tempestivamente.

    La Fiscalía General del Estado – attraverso una Circolare – ha fornito un’interpretazione autentica dell’articolo 31 bis del Codice Penale, precisando che quest’ultimo non istituisce una responsabilità diretta per le persone giuridiche, ma afferma che le persone giuridiche possono essere responsabili dei reati commessi dalle persone fisiche.

    Esiste, quindi, l’assoluta necessità che le persone giuridiche adottino una serie di decisioni che, seppur minime, evidenzino la sincera vocazione e volontà di prevenire e ostacolare, ove possibile, la commissione di reati da parte di qualunque lavoratore da cui possa derivare una “responsabilità penale”. È in questo ambito che ottiene una speciale rilevanza la nomina di un “compliance officer”, che dovrà disporre di un’indipendenza sufficiente per garantire l’efficacia della responsabilità che assume.

    Le sentenze del Tribunal Supremo menzionate in precedenza testimoniano come sarà necessario un po’ di tempo affinché i tribunali si pronuncino in senso conforme e configurino dei criteri uniformi che possano facilitare l’adozione delle misure da parte delle società. Al riguardo dobbiamo sottolineare che 7 dei 15 Magistrati del “Pleno” sentenza 154/2016 hanno espresso un voto difforme nel momento di fissare i requisiti esigibili per imputare o meno la responsabilità penale alle persone giuridiche. A titolo d’esempio, una delle decisioni su cui i Magistrati si sono divisi ha riguardato l’onere probatorio dei requisiti che liberano dalla responsabilità penale elencati dall’art. 31 bis: spetta all’accusa dimostrarne l’inesistenza o spetta all’impresa dimostrare di aver utilizzato gli strumenti adeguati e efficaci per prevenire i reati?

    Nel dubbio normativo e giurisprudenziale, a nostro parere l’unica conclusione chiara e uniforme che si può dedurre da quanto detto finora è la seguente. È di vitale importanza che l’organo dell’amministrazione delle imprese che realizzano attività particolarmente esposte al rischio di reati determini i criteri di compliance della migliore portata possibile.

    Otre a questi criteri bisognerebbe inoltre stabilire misure di condotta, codici etici e di buona condotta e un procedimento di controllo che rendano l’impresa adempiente rispetto agli obblighi previsti dalla legge. Ciò tutelerebbe dirigenti e organi di amministrazione rispetto a eventuali irregolarità e violazioni penali realizzate dai lavoratori.

    It is recommended that franchise agreements clearly foresee how to solve and deal with potential conflicts. The relationship between franchisor and franchisee may have some difficulty due, for example, to the absence of specific regulation of its content (at least in Spain) and to the fact that its elements are contained in different pieces of legislation. What I will say in these posts could also be useful for other distribution contracts, or in general collaboration agreements, although I will focus on franchising due to its special characteristics.

    Conflicts between franchisees and franchisors can cover multiple legal and commercial aspects: product supplies, brands, know-how, exclusivity and territory, non-competition, promotion and advertising, sales through the Internet … And all this, in a context in which, frequently, both parties want to maintain their collaboration and good relations.

    How to face, then, these potential conflicts? A first step is usually the direct negotiation between the parties and their advisers who have the task of being useful to them in this purpose. But this does not always end with a positive result. And the almost natural step if this happens is usually the beginning of a judicial procedure often preceded by a series of previous formal requirements.

    However, there is a way that, taking into account the characteristic elements of the franchise contract and the nature of possible conflicts, can be an excellent and privileged alternative method to solve them: mediation. Let’s see why:

    1. In mediation there is no third party that imposes its decision on the conflict. The franchisor and the franchisee solve it by themselves with the help of a professional (the mediator) who, in a neutral and independent way, uses their skills and specifically acquired knowledge (help in identifying the interests of the parties, active listening, legitimacy …) so that both can reach a consensus. The mediator does not advise (the parties can go with their respective advisors), it does not decide or sentence, but it helps that the parties find the solution that most satisfies both: they better than anyone else know the business, its evolution, the aspects perhaps not foreseen in the contract and the future that they want for themselves.
    2. Mediation is a harmonized mode of dispute resolution in the European Union through the Directive on certain aspects of mediation in civil and commercial matters. This allows the parties in different Member States to be familiar with it, therefore it is possible to foresee a unified system in contracts with international parties, and it will be easier to enforce the agreements reached.
    3. Mediation allows, therefore, to satisfy both parties better than the judicial alternative and with more creative solutions that a judge will never be able to apply. Unlike a legal proceeding where one usually wins and another loses, mediation can bring together the interests of franchisees and franchisors and, in this way, both obtain a better response. It allows a less belligerent and more friendly format that can be very useful since in many cases the disputes do not have too much entity to go to court, or refer to non-essential aspects of the relationship, or can be addressed from more global perspectives or with references to objective parameters. In addition, frequently, franchisees and franchisors want to continue maintaining their commercial relationship and, through mediation, resolved the conflict, this will be possible (unthinkable, however, if they had initiated a judicial confrontation).
    4. Mediation is, in principle, voluntary. At any time, the parties can abandon it even in those Member States or conflicts for which it may be mandatory to attend at least to the information session.
    5. It is a method that easily adapts to the characteristics of both parties: it is very flexible with the formalities, and the franchisor and the franchisee are who, with the help of the mediator, design a large part of the procedure to arrive at a solution being able to control its evolution. It also allows a solution that is much more adapted to their specific situation, provides more imaginative solution ideas, allows better dialogue, maintains the relationship, distinguishes facts from opinions or judgments, and allows the parties to return to their business saving energies that would otherwise be devoted to conflict management.
    6. It is a faster procedure than a trial, with a cost that can be assumed and controlled in advance.
    7. Mediation is confidential, so the publicity of the conflict is reduced, avoiding reputation costs or by extending to the rest of the network. What is treated in a mediation procedure cannot be disclosed even in a subsequent judicial proceeding.
    8. Both parties can arrive at a solution that will be binding for them. In addition, even if no agreement is reached, with the mediation the parties are in a better position to continue the relationship and resolve their problems: they have been able to present their points of view, they have been heard and have listened, they have opened dialogue channels, they have been able to show greater flexibility and, in short, they have improved their relations as a requirement to end the conflict and reach agreements.
    9. The degree of compliance with conflicts resolved through mediation is much higher than those imposed by a judge since the agreements are more satisfactory for them and it has been the parties themselves who have decided what to do.
    10. And finally, if the mediation has not worked, the possibility of claiming in the courts remains open.

    In Spagna il licenziamento viene classificato individuale o collettivo, a seconda del numero di lavoratori assoggettati a tale misura.

    L’articolo 51 dello Statuto dei Lavoratori considera “licenziamento collettivo” l’estinzione del rapporto di lavoro causata da motivazioni economiche, tecniche, organizzative o di produzione quando, nel periodo di novanta giorni, coinvolga: (i) almeno dieci lavoratori di un’impresa con meno di 100 dipendenti; (ii) il dieci per cento dei lavoratori in una impresa che abbia tra cento e trecento dipendenti; (iii) trenta lavoratori nelle imprese con più di trecento dipendenti.

    Il licenziamento potrà essere impugnato in sede giudiziale, entro 20 giorni lavorativi e potrà essere dichiarato legittimo (procedente), illegittimo (improcedente) o nullo.

    Il licenziamento si considera legittimo quando è confermato l’inadempimento da parte del lavoratore contestato dall’imprenditore nella comunicazione del licenziamento e sono stati soddisfatti i requisiti formali, quali (i) la comunicazione per iscritto al lavoratore; (ii) una sufficiente descrizione dei fatti che hanno determinato il licenziamento e (iii) l’indicazione della data a partire della quale il licenziamento sarà efficace.

    Sarà dichiarato illegittimo il licenziamento privo dei requisiti citati nel paragrafo precedente.

    Il licenziamento è nullo nei seguenti casi: (i) violazione dei diritti fondamentali o libertà pubblica; (ii) il lavoratore è una vittima di violenza di genere; (iii) salvo che si dimostri la giusta causa, nei casi di: lavoratrici incinte, con permesso di maternità, paternità o allattamento, o con riduzione della giornata lavorativa per curare un minore di dodici anni o una persona con una incapacità fisica, psichica o sensoriale.

    Nel caso in cui il licenziamento sia dichiarato illegittimo, l’imprenditore entro cinque giorni dovrà scegliere se reintegrare il lavoratore nel posto di lavoro (e pagargli le mensilità trascorse tra il licenziamento e la notificazione della sentenza, i cosiddetti salarios de tramitación) oppure pagargli l’indennità, il cui importo dipende dalla durata del rapporto, come si analizzerà di seguito. Nel caso in cui il lavoratore licenziato sia un rappresentante sindacale, la scelta tra le due opzioni spetterà al lavoratore e non all’imprenditore.

    Se il licenziamento è dichiarato nullo, l’imprenditore avrà l’obbligo di reintegrare il lavoratore nel posto di lavoro e potrà essere condannato al risarcimento dei danni assieme al pagamento delle mensilità trascorse tra il licenziamento e la notifica della sentenza.

    Come accennato in precedenza, l’indennità dovuta al lavoratore (alternativa al reintegro per i licenziamenti illegittimi) dipende dal momento in cui è iniziato il rapporto di lavoro.

    L’indennità da pagare nel caso del licenziamento di un lavoratore assunto dopo il 12 febbraio 2012, sarà pari a 33 giorni di retribuzione per ogni anno lavorato.

    Nel caso in cui il lavoratore licenziato sia stato assunto prima del 12 febbraio 2012, l’indennità verrà calcolata come segue:

    • per il periodo trascorso tra la firma del contratto e il 12 febbraio 2012, l’indennità è pari a 45 giorni di retribuzione per ogni anno di rapporto;
    • sarà pari a 33 giorni di retribuzione per ogni anno lavorato dopo il 12 febbraio 2012.

    In ogni caso l’indennità non potrà ammontare a più di 720 giorni di retribuzione, salvo il caso in cui, dal calcolo dell’indennità del periodo precedente il 12 febbraio 2012, risultasse un numero di giorni superiore a 720, nel quale l’indennità non potrà essere superiore a quarantadue mensilità.

    Inoltre è importante ricordare che l’indennità in caso di licenziamento è esente da qualunque imposta fino a 180.000 euro. Per la cifra superiore, la tassazione sarà parificata ai redditi di lavoro, con una riduzione del 30% nel caso di rapporto di lavoro terminato da almeno due anni.

    Guillermo Canals

    Aree di attività

    • Diritto internazionale privato
    • Successioni
    • Real estate
    • Start-up
    • Fisco e tasse
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