Notes, summaries, assignments, exams, and problems for Law & Jurisprudence

Key Commercial and Financial Documents

The Bill (Invoice)

This document is issued by the seller to the buyer, legally proving the sale of goods or the provision of services.

Content of the Bill

The bill must include the following information:

• Identifying Parties: Data identifying both the seller and the buyer.
• Document Identification: Correlative number, ordering and delivery note number, and the place and date of issue.
• Transaction Description and Total Price: Detailed description of the operation, total price, product code, quantity, unit price, total amount for each product, and any applicable discounts.
• Tax Details: Other expenses, taxable base for VAT, VAT tax rate for each product, share of output VAT, surcharge fee, and total equivalence bill.

Constitutional Court Analysis of International Treaties

The Constitutional Court can analyze any treaty, whether it contains only self-executing clauses, only non-self-executing clauses, or a combination of both types of provisions.

This precision is crucial when analyzing the treaty's constitutionality. Non-self-executing clauses, which require pre-legislative work and are not yet part of domestic law, are not considered contradictory to the Constitution at this stage because they are not yet integrated into the internal legal order. The Constitutional Court performs this analysis as outlined in the Constitution.

Therefore, in each case, the Court must first determine the nature of the treaty provisions. Only if the standard is self-executing... Continue reading "Constitutional Court: Treaty Constitutionality and Legal Principles" »

Item 7: Public Companies

Public Enterprise Initiative

State intervention and public administrations through their firms in the economy are addressed in Article 38 of the European Community (EC) Treaty. This article recognizes the freedom of enterprise within the market economy. Public authorities guarantee and protect freedom of enterprise, in accordance with the requirements of the general economy and planning.

Article 128 EC establishes the possibility of public initiative, stating: "Public initiative recognizes economic activity. By law, resources can be reserved for public service or essential services, and intervention in companies may be agreed upon for reasons of general interest."

Conclusions:

• There may be areas that do not allow the involvement

State's Fiscal Roles and Legal Relations

Within the legal relations of the State, classified as Fisco Owner (Fiscal Owner), the State can acquire goods through various origins. These origins include:

1. By Law: As stated in the Civil Code, lands without owners revert to the State.
2. Free of Charge: By gift or inheritance, as referred to in Article 965 of the Civil Code, which states that in the absence of heirs, property shall revert to the State.
3. For Value: Through assets purchased by the Treasury for specific properties, or through swaps.
4. Through Income Concepts: Via asset leasing, concessions, sale of goods, customs duties, and auctions.

Fisco Creditor (Fiscal Creditor) describes a legal relationship where the State can demand payment, either in kind... Continue reading "Understanding State Fiscal Roles and Public Service" »