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

I. Legis Actiones

This archaic procedure allowed for self-help and private revenge while also incorporating a rigid, formal ritual. It consisted of two phases:

A. In Iure (Before the Magistrate)

This phase was steeped in formalism. The process began with a summons, a form of moral intimidation compelling the defendant to appear. Both parties would agree to return on another day for litigation. The legis actiones included:

1. Actio Sacramenti (Action by Oath): A general procedure used for concrete claims where the law did not provide a specific action. It could be in rem (to protect property rights) or in personam (to protect debt claims).
2. Actio per Iudicis Postulationem (Action at the Request of the Judge): Used to claim debts arising from stipulatio

The fixed periodic contract is considered a part-time contract for an indefinite term, formalized to perform fixed and periodic tasks within the ordinary volume of the company’s activity. The object of this contract relates to different tasks performed on certain dates, specifically during a specific period of the year, on a cyclical basis. In this respect, the start and end of each season are precise dates known by both parties, so employees do not need to be called to work by the employer.

The fixed-discontinuous contract is an indefinite-term agreement formalized to perform jobs of an intermittent nature that do not repeat on certain dates within the ordinary volume of the company’s activity. The start and end of each season are not exact... Continue reading "Fixed vs. Fixed-Discontinuous Contracts: Key Differences" »

1. Basic Purposes of Customs

• Inspection of goods: Ensuring compliance with regulations.
• Collection of customs duties: Managing fiscal revenue.
• Statistical control: Registration and monitoring of trade operations.

2. The Customs Area

A customs area is a designated space for the storage of commercial goods that have not yet cleared customs. It is enclosed by customs borders.

Differences Between Customs and Customs Areas

These are physical spaces where goods intended for export, import, or transit are presented to undergo the relevant customs procedures. Once located in these areas, goods are under customs control. Authorization of these areas is the responsibility of customs authorities. Examples include seaports, airports, and customs warehouses.

3.

Collective Agreement Timeframes and Termination

Temporal Scope: Parties have the freedom to define the agreement's timeframe, including the start date and duration. They can set different validity periods for specific subjects or groups within the agreement and even apply retroactive effects. Two key aspects must be considered:

1. Effective Implementation of the Agreed Time

   When the set deadline arrives, two scenarios can occur:

   • No Express Allegation

     If the parties agree to maintain the agreement beyond the original period, it extends from year to year.

   • Report of Termination

     If the parties want to end the agreement and negotiate a new one, the following applies until a new agreement is reached:

     • Obligational clauses become outdated and can be used to negotiate

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

The Spanish Constitution of 1876

The Constitution of 1876 established a framework where sovereignty was shared between the King and the Cortes. It featured a significant extension in the proclamation of individual and collective rights, which were to be developed in subsequent legislation.

Key Legislative and Executive Features

• Legislative Power: Resided in the Cortes and the King. The Cortes were bicameral, consisting of a Senate (composed of royal appointees or members elected by corporations and major contributors) and an elected Congress.
• Executive Power: Vested in the Crown, which chose the ministers; these ministers were held accountable to the Cortes.
• Local Governance: Local councils remained dependent on the central government.
• Religious

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