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

Article 71: Prescription of Administrative Decisions

When a subject opposes the execution of an administrative decision, alleging prescription, the administrative authority with jurisdiction over the case shall, within thirty (30) days, verify the time elapsed and any interruptions or suspensions, if applicable, and decide accordingly.

Chapter IV: Publication and Notification of Administrative Acts

Article 72: Publication of General Administrative Acts

General administrative acts, or those of interest to an indeterminate number of persons, shall be published in the Official Gazette corresponding to the agency's decision. Exceptions are administrative acts relating to the administration's internal affairs. Administrative acts for individuals will... Continue reading "Administrative Acts: Publication, Notification, and Execution" »

**Bylaws: The Operating Rules of a Company**

**Company Name**

When choosing a company name, you must consider the following:

• **Subjective Denomination:** If the name includes a person's name, you must obtain their permission.
• **Objective Denomination:** This refers to a specific activity. The activity must be officially included in the articles of association.
• **Trade Name:** This does not refer to a subject or an object.
• *The name cannot be the same as any previously registered name.*

**Purpose**

The purpose is the activity or activities that the company will perform. It must be legal, possible, and certain.

**Registered Office**

The registered office is the official address of the company's headquarters. It can also be the location of the primary place... Continue reading "Understanding Company Bylaws: Key Elements and Formation" »

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

Tax on Construction, Installations and Works (ICIO)

Regulated in Articles 100 to 103 of the Law Governing Local Government Finances, this tax grants levy authority to the City Council (meaning the Council decides whether to collect it).

Key Elements of the ICIO Tax

Taxable Event

The **Taxable Event** is the execution of construction, installations, or works that require a building or urban planning permit. The City Council responsible for taxation is the one in whose municipal territory the work is performed.

Accrual (Vesting)

Accrual occurs at the time the construction starts, even if the required license has not yet been obtained.

Taxpayers and Substitutes

• The **Taxpayer** is the owner of the work, even if they are not the landowner.
• Regarding **Substitutes*

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

The Role of Magistrates and Jurisprudence

Specific formulas for each situation, rather than the law itself, dictated the solution in each case. Consequently, the jurisprudence of the magistrates was completely independent of laws and became an immediate source of law.

In the second century AD, the magistrates completed their task of renewing the old ius civile. The Perpetuum Edictum encoded praetorian law actions.

Case-Law and Creative Legal Solutions

The legal system gained a case-law character that encouraged a very narrow investigation of justice in specific cases. The timing of the resolution of cases was highly creative, since the law did not limit the magistrate, who enjoyed relative freedom to imagine solutions for every situation.

This led... Continue reading "Evolution of Roman Jurisprudence and Legal Tradition" »

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

Private Law

1. Civil Law

Civil law is the set of legal principles and rules governing the general requirements of legal acts, the organization of family, and private property. It serves as the general common law.

Civil Law Content

• Regulates individuals, their definitions, classes, skills, and attributes.
• Governs legal acts and obligations.
• Contains the organization of marriage and family.
• Regulates property rights, including definitions, types, methods of acquiring ownership or control, and limitations.

Characteristics of Civil Law

• National Private Law: Governs relations between individuals within the territory of a state.
• General Private Law: Governs all private relationships, regardless of status, sex, profession, or nationality.

Sources of Civil Law

• Constitution

Institutions of the European Union

The European Union is governed by several key institutions:

• European Council: The supreme political body comprising heads of state or government of member countries and the President of the Commission. The presidency rotates every six months.
• Council of the European Union: Represents member states, consisting of one minister from each country. It holds legislative and budgetary powers, with a rotating six-month presidency.
• European Commission: Represents the interests of the EU. Composed of a president and one commissioner per member state, it proposes legislation and manages the budget and European programs.
• European Parliament: Represents EU citizens. It consists of 785 members elected by universal suffrage every