La reserva estatutaria en materia de remuneración de administradores (A propósito de la STS 26 de febrero de 2018)
ISSN: 2341-4537
Year of publication: 2018
Issue: 45
Pages: 5
Type: Article
More publications in: La Ley mercantil
Abstract
Since the reform of the Spanish Companies Act in 2014, it has been discussed whether the obligation to include in the company’s bylaws the remuneration of directors, established in article 217 LSC, apply to the remuneration of the executive directors or if, on the contrary, it should only be included in the delegation contract regulated in article 249 LSC. In this paper, we will study this issue paying special attention to the Supreme Court Judgment of February 26, 2018, which, for the first time since the reform, addresses this problem.