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

Court Inspections: CGPJ & Judicial Oversight

Court inspections can be performed automatically by the CGPJ (Consejo General del Poder Judicial) itself or at the request of the Ministry of Justice. Therefore, the CGPJ is responsible for the higher inspection and supervision of all courts. This is in addition to regular gubernatorial inspections carried out continuously by executive bodies, namely:

• The President of the TS (Tribunal Supremo)
• The Presidents of the Supreme Court and Provincial Courts (Audiencias Provinciales - PA)
• The Presidents of Chambers and Sections
• Judges regarding their own courts

The inspection must be carried out by a judge or magistrate of a grade lower than that of the head of the inspected body. All court personnel and partners... Continue reading "Judicial Oversight & Non-Judicial Court Functions in Spain" »

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

Spain's Bourbon Restoration in 1874

The pronouncement of General Martínez Campos in December 1874 signified the restoration of the monarchy in the person of Alfonso XII, son of Isabella II. The new political system was designed by Antonio Cánovas del Castillo, who served as regent until the king arrived in Spain in January 1875.

The coup was welcomed by conservative groups who feared the radicalization of the previous political term and the rise of the workers' movement. They hoped the monarchy would restore political stability and foster economic and social development. Furthermore, the new regime aimed to overcome some of the endemic problems of the preceding liberal era: the partisan and exclusionary nature of the moderates during the reign... Continue reading "Spain's Bourbon Restoration: The Canovist System of 1874" »

Characteristics of a Limited Liability Company (SL)

A Limited Liability Company (SL) is a commercial trade entity where the capital is divided into social parts. One of its primary features is that partners do not respond personally to social debts. It is characterized by its closed nature, meaning shares cannot be freely transmitted to outsiders without specific conditions.

Capital and Incorporation Requirements

The rules for an SL are more flexible than those for a Public Limited Company (SA). The minimum capital required is €3,012, which must be fully paid upon constitution. The company is unlisted and cannot be traded on the stock exchange.

Requirements for Constitution:

• Incorporation must be done through a public deed or in writing.
• The identity

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

Classifying English Law

English law is broadly classified into public law and private law. Public law governs the relationship between citizens and the State (the Crown). It encompasses areas such as constitutional law, administrative law, and criminal law. Private law, also known as civil law, defines the rights and obligations of citizens in their interactions with each other.

Sources of English Law

The term "sources of English law" can be understood in three ways:

• Historical Roots: The foundational origins of law from a purely historical perspective.
• Repository of Law: The places where laws and jurisprudence can be located and examined.
• Law-Creating Institutions: The bodies responsible for creating law.

Historical Sources

Historically, early influences... Continue reading "Understanding English Law: Sources and Classification" »

Taxpayer Rights and Guarantees

Enumerating all taxpayer rights and obligations would be an arduous and likely unhelpful task, as nearly all tax standards define both rights and corresponding obligations. However, Article 34.1 of the LGT provides a specific, though not exhaustive, enumeration of taxpayer rights and guarantees. Article 34 outlines, among others, the following rights and guarantees:

• Right to be informed and assisted by tax authorities regarding the exercise of their rights and the fulfillment of their tax obligations.
• Right to know the processing status of proceedings in which they are a party.
• Right to know the identity of the authorities responsible for the staff handling actions and procedures in which they are involved.
• Right to

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

1. Delegated Legislation: Concept (Article 82 EC)

The concept of delegated legislation is defined by Article 82 of the Constitution (EC):

1. The Parliament may delegate to the Government the power to issue rules with the force of law on specific matters not included in the above article.
2. Legislative delegation must be granted by a Basic Law when the purpose is drafting articulated texts, or by an Ordinary Law in the case of consolidating several legal texts into one.
3. Legislative delegation must be granted by the Parliament expressly for a specific matter, and for a fixed time limit for its exercise. The delegation shall expire upon the Government's publication of the appropriate regulations. It shall not be construed as having been granted implicitly