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

Taxpayer Responsibilities

Defining Responsible Parties

Responsible parties are individuals or entities designated to manage tax matters alongside primary debtors. They are determined by legal standards and are not directly liable but act as intermediaries.

Types of Responsibility

• Joint and Several Liability: All responsible parties share equal liability for the tax debt.
• Subsidiary Liability: This applies when the primary debtor fails to fulfill their tax obligations. The tax administration must follow a specific procedure:

Subsidiary Liability Procedure

1. Declaration of Insolvency: The tax administration declares the primary debtor insolvent.
2. Derivation of Responsibility: A formal act transferring responsibility to the subsidiary party is issued

Labor Contracts in Agriculture

Agreement and Reciprocation

A labor contract is an agreement by which a farm worker is obliged to provide their labor services to a business owner or entrepreneur, and the business owner or entrepreneur is obliged to reciprocate for these services.

Form and Duration

The contract must include the following information:

• Name and address of the worker and the business owner
• Company
• Worker's professional category
• Pay and allowances
• Duration and distribution of working hours
• Duration and form of remuneration

Types of Contracts

Indefinite Contracts

• Regular: The worker becomes a permanent employee of the company.
• Promotion of Indefinite Recruitment: Created for workers facing more difficulties in the labor market.

Fixed-Term Contracts

Concept

A regulation is a rule that creates rights and obligations for its recipients, representing a legal innovation. Regulations are generally not addressed to individuals but to a whole group. They have indefinite validity and their effectiveness is not exhausted in a single application. They can be applied over a single character's lifespan. Regulations must be written and are dictated by Public Administrations, unlike laws, which are dictated and approved by parliaments. Regulations have a subordinate nature, subject to the law, and are of lower hierarchy. A regulation cannot alter the text of a law; if it did, it would be illegal and null and void.

Terminology

Each regulation has a name according to the body that approves it:

• Regulations

Taxes and Rates

Taxes

Taxes are the state's contribution from individuals and companies to fund public expenditures.

Rates

Rates are imposed for the utilization of public space, the provision of services, or activities that benefit the taxpayer (e.g., ITV).

Civil Protection

Prevention

Prevention involves detecting potential risk sources to mitigate emergency situations.

Intervention

Intervention is the coordinated response of different bodies during an emergency.

Ministry of Interior

The Ministry of Interior is responsible for the preparation and execution of government policy related to civil protection.

General Directorate of Civil Protection and Emergencies

This agency under the Ministry of Interior has functions including:

• Preparing state civil protection

Distinguishing Between First and Second Grade Communities

The terms "first grade" and "second grade" communities refer to the level of autonomy granted, also known as full autonomy or gradual autonomy, respectively. Full autonomy is rooted in Article 151 of the Spanish Constitution (SC), while gradual autonomy is regulated in Article 143.

Full Autonomy (Article 151 SC)

Article 151 of the SC provides the following in Section 1:

"It is not necessary to wait five years, referred to in paragraph 2 of Article 148, when the initiative for the autonomy process is agreed within the scope of Article 143.2, as well as by the Provincial Councils or corresponding inter-island bodies, by three-quarters of the municipalities in each of the affected provinces... Continue reading "Understanding Autonomy in Spanish Communities: A Detailed Analysis" »

Sole Trader

Sole Trader:

• Partners: 1 person
• Minimum Capital: None
• Liability: Unlimited
• Tax: Personal Income Tax (PIT)
• Submitted to the Commercial Code in commercial matters and the Civil Code concerning rights and obligations. The legal personality of the company is the same as that of its owner.

Community of Property

Community of Property:

• Partners: Minimum 2 partners
• Minimum Capital: None
• Liability: Unlimited
• Tax: PIT
• A thing or right belongs to a few people or co-owners.

Civil Society

Civil Society:

• Partners: Minimum 2 partners
• Minimum Capital: None
• Liability: Unlimited
• Tax: PIT

Partnership

Partnership:

• Partners: Minimum 2 partners
• Minimum Capital: None
• Liability: Unlimited
• Tax: Corporate Income Tax (IS)
• Traditional corporation. The general or capitalist partners

General Act of the National Treasury

Regulatory Principles

Article I. - Cash Unit

Centralized management of public funds at each institution or agency, regardless of the funding source and its purpose, respecting the titling and registration exercise appropriate to the entity responsible for their perception.

Article II. - Cheapness

Management and disposal of public funds enabling optimal implementation and permanent monitoring, minimizing costs.

Article III. - Truth

Centralized authorizations and processing operations, assuming that the information recorded by the entity is documented and sustained by lawfully authorized and conducted administrative acts.

Article IV. - Opportunity

Perception and accreditation of public funds within the prescribed period,... Continue reading "National Treasury Act: Regulatory Principles and System Composition" »

Adoption of Legal Personality

• Certification of a Negative Social Denomination

  Applying for a name that meets the requirements prohibiting established commercial names. The regulation prevents the coincidence of the name of two or more companies. Applications must be made to the Central Business Register for companies, and to the Cooperative Society Registration for cooperatives. It contains personal data of the applicant. If six months pass without registration, it is canceled.

• Opening a Bank Account

  For some companies, a minimum capital is required, which can be deposited into a current account, where appropriate. The financial institution will issue a certificate of deposit that will be delivered later to the notary.

• Articles of Association

  This

European Union: A Historical Timeline

May 9, 1950: The Schuman Declaration, establishing the European Coal and Steel Community (ECSC), was born. The founding members are Germany, France, Italy, Belgium, the Netherlands, and Luxembourg. EU promoters.

March 25, 1957: These six countries signed the Treaty of Rome, establishing the European Economic Community (EEC).

1968: Customs duties were abolished.

1960s: The Common Agricultural Policy and commercial policies are implemented.

1973: Ireland, the United Kingdom, and Denmark joined, along with ongoing social and environmental policies.

1979: First European Parliament elections.

1981: Greece joined.

1986: Spain and Portugal joined.

1985/1993: The White Paper was released, creating a calendar for the European... Continue reading "History and Institutions of the European Union" »