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

Understanding Tax Penalties and Discounts in Spain

Important Note: A total discount of 47.5% may be applied to tax sanctions. Some interpretations suggest that these discounts, particularly the 48.75% figure, could infringe upon the right to effective judicial protection, as they may discourage taxpayers from challenging the settlement and sanction.

Agreement Protocol: 50% Penalty Reduction

When the Tax Inspection and the taxpayer agree that the law is vague, signing an agreement can lead to a 50% reduction in the penalty for any infringement.

Basic Types of Tax Offenses (Articles 191, 192, 193 LGT)

Note: The most serious offenses include not only failing to pay due amounts but also unduly requesting refunds, among others.

• Violations of the Obligation

Legal Framework of Immigration in the European Union

EU Policy

From the Treaty of Rome to the Treaty of Lisbon

The Treaty of Lisbon (in force since December 1, 2009) has significantly altered the legal framework for immigration within the European Union.

Article 2(C) establishes shared competence between the Union and the Member States within the area of freedom, security, and justice.

Article 5(b) states that in defining and implementing its policies and actions, "the Union shall aim to combat discrimination based on sex, race or ethnic origin, religion or belief, disability, age or sexual orientation."

Article 62, paragraph 1 outlines that the Union shall develop a policy aimed at:

• a) Ensuring the total absence of controls on persons, whatever their

Sources of Law in Spain

Under Spanish law, Article 1 of the Civil Code outlines the sources of law in the following order:

• Law
• Custom
• General Principles of Law

If a case lacks an applicable law, custom shall apply. If there is no custom, the general principles of law (derecho) apply. Law is produced by bodies with legislative power.

Ordinary Laws

Ordinary laws originate from Parliament and are approved by a simple majority in both the Congress and the Senate. A simple majority is achieved with half plus one of the representatives' votes. These laws may be approved by both Congress and the Senate or the legislative standing committees, provided the ability to approve has been delegated.

Organic Laws

Organic Laws are adopted through a special procedure... Continue reading "Understanding Spanish Law: Sources, Application, and Government Rules" »

The Bill of Rights: Protecting Individual Freedoms

After the leaders of the new United States wrote the Constitution, they had to get the thirteen states to agree to it. Some of the states did not want to agree unless they could add some specific rights for individual people. So, in 1791, the United States added ten new rights to the Constitution. These are called the Bill of Rights. Here are the ten rights included in the Bill of Rights:

The Ten Amendments Explained

1. First Amendment: Freedoms of Expression

   Congress cannot make any law about your religion, or stop you from practicing your religion, or keep you from saying whatever you want, or publishing whatever you want (like in a newspaper or a book). And Congress cannot stop you from meeting

European Union: Internal Organization

There are four institutions that stand out within its organization:

Key EU Institutions

• The European Parliament is a representative body of the peoples of the Member States, who elect its members by direct and secret universal suffrage since 1979. The European Parliament does not currently exercise the full legislative function. Its traditional missions include deliberation, political control over the Commission, and approving the Community's budget.
• The Council is composed of representatives from the governments of the Member States. It is the intergovernmental body with ultimate decision-making power, including legislative functions. This body provides political impetus for the European Union, resolving major

Three Fundamental Models of Policing

There are basically three core models of policing:

1. The Traditional Policing Model

This model is intimately linked to power, viewing the concept of public order as its main (almost unique) function. It is primarily concerned with maintaining order through law and reacts strongly to situations that pose a danger to the political regime.

• High Discretion: Officers possess a high level of discretion.
• Inhibition on Profit Crimes: Police may be inhibited regarding the commission of crimes looking for profit (often involving an offender-confidant relationship).
• Arrest Rationale: Arrests are made for multiple reasons, not necessarily to prosecute a crime (e.g., to punish a person or to gather information).

2. The Professional

Political Groups: Evolution and Function

These political groups are different from those of today, operating both in Parliament and in public opinion. From a political point of view, it should be noted that initially, significant groups were those with a specific activity and those linked to their position as representatives in Parliament. The key feature is that there was no organization.

They had an informal character. Schools of thought were primarily specific cases but may or may not have coincided in their assessment.

Their function differed depending on the practice of each country. Two situations could occur:

• In the event that the State had a solid agreement on the budget, the parties acted with a permanent tension between them, creating

Embezzlement of Public Funds

Article 432.1: This article addresses the core offense, which involves a public official stealing public revenues or assets entrusted to them due to their position. This is considered passive embezzlement when the official allows a third party to steal said funds. The perpetrator must be a public official, as defined in Article 24 of the Penal Code. The act involves 'stealing,' which is equivalent to 'appropriating' with the intent to incorporate the assets into their own or a third party's possession. 'Funds' are defined as anything of economic value belonging to the Administration, not necessarily already within the public treasury. The official must have control of these funds due to their position; otherwise,... Continue reading "Misappropriation of Public Funds in Spain" »

The Standard of the CCAA

The rules of the Autonomous Communities (CCAA) are of equal rank to those of the state but do not interfere with each other. This is because the CCAA can only make rules on issues included in those powers which have been transferred or included in their statutes of autonomy. In case of conflict, state rules prevail over those of the CCAA. There are certain issues that CCAA cannot regulate, such as the army or ports.

Standards of Local Authorities

The provisions of local authorities (municipalities) are called ordinances, regulations, and sides. They are bound by the principle of hierarchy.

The Publicity of the Rules

For a law to be valid, the Constitution provides that the King must sign (sanction) and proclaim it as such... Continue reading "Understanding Spanish Legal Framework: CCAA, Local, and EU Laws" »

The Principle of Separation of Powers

Differentiating Higher State Functions: The Rule of Law

The principle of separation of powers establishes a clear distinction between the legislative, executive, and judicial branches of government. This differentiation is crucial for defining their respective tasks and the composition of the bodies responsible for them.

The Executive Branch

The Executive Branch is responsible for ensuring the validity and enforcement of laws. It accomplishes its tasks in two primary ways: by developing legal standards (e.g., regulations) or through direct decision-making.

For example, in Consumer Law, the Executive establishes general standards and bases that can address abuses. This includes the power to create regulations,... Continue reading "Understanding the Separation of Powers in Government" »