Expert reports within the scope of a claim by the Tax Agency, which considers that there is no transfer of Management Know-How between two companies.
We issued an expert report that evaluates, justifies, empirically and documentarily supports the necessary contribution of Management Know-How services, tacitly or expressly, by the entity historically established in the Spanish market, beyond those that could be considered as a mere link as a capitalist partner given its leadership position and recognized experience in the retail distribution market in Spain.
In this sense, such contributions would have allowed the company seeking to enter the Spanish market to modify, among other aspects, its strategic planning, thus enabling it to enter the market in a more efficient and profitable manner.