Dorna Sports Announcement2016-03-02 09:18Despite holding the Decisions of the Courts in the highest regard, Dorna would like to express its disagreement with the content of the Decision of the Supreme Court regarding the classing of the “leverage recapitalization” transactions performed in 2003 and 2004, from the tax law perspective, as simulations. Transactions of this kind are commonplace in the economies of neighboring countries and are perfectly valid from the corporate law perspective. The fact that they are not to be classed as simulations is acknowledged by several Supreme Court justices, who have made known expressly their disagreement with the content of the judgements by expressing dissenting opinions. Dorna is analyzing the possible ways in which these judgements might be contested. Comunicado Dorna Sports Desde el máximo respeto a las decisiones judiciales, Dorna quiere manifestar su discrepancia con el contenido del fallo del Tribunal Supremo relativo a la calificación jurídico-tributaria como simuladas de operaciones de recapitalización apalancada (“leverage recapitalization”) realizadas en los ejercicios 2003 y 2004. Dichas operaciones son normales y frecuentes en las economías de nuestro entorno y plenamente válidas desde el punto de vista mercantil. Su calificación como no simuladas es reconocida incluso por varios magistrados del Tribunal Supremo que han manifestado expresamente su discrepancia con el contenido de las sentencias formulando los oportunos votos particulares a las mismas. Dorna está analizando diversas vías de actuación ante las citadas sentencias. Source: MotoGP Click here to visit our forums to discuss this story |
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