Notes, abstracts, papers, exams and problems of Law & Jurisprudence

The Right to Information: Origins and Conceptualization

First origin of the right to information: In the middle of the 20th century, the Universal Declaration of Human Rights of 1948 universally recognized the right to information.

Conceptualization of the right to information: The fundamental guarantee that every person has to seek information, to inform, and to be informed.

Aspects Included in the Right to Information

The right to information encompasses several key aspects:

• The right to seek information
• The right to inform
• The right to be informed

The Right to Seek Information: Powers Included

This right includes the following powers:

• Access to files, records, and public documents.
• The freedom to choose which medium is read, heard, or viewed.

The Right

Election of the Audit Opinion: Audit Report

Definition and Standards to be Followed

The Audit Report on Annual Accounts is a commercial document that shows the extent of the work and the professional opinion of the auditor on them. In its preparation, the following technical standards must be met:

• First: It is presented according to Generally Accepted Accounting Principles (GAAP).
• Second: If they have been applied uniformly.
• Third: If the financial statements express, in all material respects, fairly the assets, liabilities, financial position and results, and the resources obtained and applied.
• Fourth: The auditor will express an opinion and the reasons that support it, if applicable, or the claim that they cannot express it and the causes that

Test 9

Social and Political Concepts

1. The Social State of Law: The social state of law guarantees respect for the law and ensures the welfare of its citizens.
2. Early Human Social Forms: The first complex social forms were hunter-gatherer groups.
3. Emergence of States: The first states emerged around 6000 BC, based on concentrated power in a single ruler.
4. Early Democracy: The first model of democracy originated in Greece (5th century BC).
5. Representative Democracies: In representative democracies, citizens delegate their power to elected representatives.
6. Formal Democracy: "Formal democracy" refers to countries with a democratic structure, regardless of its effectiveness.
7. Origin of "Right" and "Left": The terms "right" and "left" in politics originated in

Individual Companies

• Members: 1
• Capital: Low
• Liability: Unlimited
• Registration: Not registered in the commercial register
• Decision-making: Employer/Manager
• Administrative Body: Entrepreneur
• Capital Transfer: Not applicable
• Taxation: Personal Income Tax
• Advantages: Less paperwork, quick decisions
• Disadvantages: Limited support, potential personal liability

Civil Society (Public and Private)

• Members: Minimum 2 partners
• Capital: Low
• Liability: Limited or unlimited
• Registration: Not registered
• Decision-making: Employers
• Administrative Body: Employers
• Capital Transfer: Not applicable
• Taxation: Personal Income Tax
• Advantages: Support, quick to assemble
• Disadvantages: Requires partner agreement, potential liability

Mercantile Collective Society

• Members: Minimum 2 partners
• Capital:

Attributable Breach

A breach of duty may be attributable to the debtor due to fraud, fault, or default.

Non-Attributable Breach

A breach is not attributable to the debtor if it is due to unforeseen circumstances or force majeure. As stated in Article 1105 of the Civil Code, no one is responsible for events that could not be foreseen and were inevitable (except in cases expressly mentioned in the law or obligation).

Causes of Breach

A) Attributable to the Debtor (Art. 1101 CC)

• Fraud (Dolo)
• Fault (Guilt)
• Default (Mora)

B) Not Attributable to the Debtor (Art. 1105 CC)

• Fortuitous Event
• Force Majeure

Note: Fraud implies malice, deceit, while guilt refers to negligence and carelessness.

Fraud (Dolo)

A conscious will to produce an unjust act (Definition within... Continue reading "Breach of Contractual Obligations" »

Collective Redundancies

Consultation with Worker Representatives

When contemplating collective redundancies, employers must consult worker representatives in a timely manner to reach an agreement. These consultations should explore ways to avoid or minimize redundancies and mitigate their impact through social measures, such as aid for redeployment or retraining.

Member States may allow worker representatives to consult experts, according to national laws and practices.

Information Sharing

To facilitate constructive proposals from worker representatives, employers should provide all relevant information during consultations. This includes written communication of:

• Reasons for projected redundancies
• Number and categories of affected workers
• Total number

The Interplay of Law and Policy

3.1. Continued (See Diagram)

The Constitution arises from consensus, and its interpretation reflects political decisions. A democratic judiciary presupposes a democratic society acting upon the Constitution's democratic principles.

Democratic Constitutionalism: A Guarantor of Rights

Democratic constitutionalism safeguards rights and embodies popular sovereignty. The expansion of the judiciary, representing the legalization of politics, should not threaten the foundations of constitutionalism. While the judiciary's power has grown, it must operate within the Constitution's boundaries. The Constitution defines these judicial limits. The legalization of politics in Brazil poses no threat to the Constitution, given

Commercial Acts and Regulations

General Provisions

Scope of the Commercial Code

This Code governs commercial acts and other applicable laws.

Definition of Dealers

Dealers are individuals with legal capacity to engage in trade as their ordinary occupation. This includes companies incorporated under commercial laws, foreign companies, agencies, and branches operating within the national territory.

Legal Capacity

Every person with legal capacity can contract and be bound.

Unfair Competition

Acts of unfair competition include:

• Creating counterfeit products
• Discrediting establishments, products, or activities through false statements
• Misleading the public about the nature or manufacturing methods of products

Restrictions on Commerce

Commerce is prohibited in... Continue reading "Commercial Acts and Regulations: A Comprehensive Guide" »

Tax Prescription under the LGT

Introduction

Tax prescription is a legal institution that governs the loss of rights due to non-exercise within a specific period. It balances the principles of justice (right holders exercising their rights) and legal certainty (diligent exercise of rights to limit uncertainty). This overview focuses on Articles 66 to 69 of the LGT, detailing the key aspects of tax prescription.

Article 66: Limitation Period and Prescribed Rights

Article 66 establishes a four-year limitation period for the following rights:

• The Tax Administration's right to determine tax liability through timely settlement.
• The Tax Administration's right to demand payment of settled and self-assessed tax debts.
• The right to request refunds (as per

Constitutional Duties

Article 15 EC: Right to Life

Everyone has the right to life and physical and moral integrity. No one may be subjected to torture or to inhuman or degrading treatment or punishment. The death penalty is abolished, except for what military criminal law may dictate in times of war.

Article 30 EC: Military Service and Civil Service

1. Article 30.2 EC: The law shall determine the military obligations of Spaniards and shall regulate, with the necessary safeguards, conscientious objection and other causes for exemption from compulsory military service. It may impose a substitute social service.
2. Article 30.3 EC: A civil service may be established for the fulfillment of objectives of general interest.
3. Article 30.4 EC: By law, the duties