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Multiple Choice Questions on Tax Law

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Multiple Choice

1. According to the effects of the summons, the taxpayer may include:

D) All of the above:

  • The IBS is consistent with the statement of the taxpayer.
  • The situation is at that point putting an end to control.
  • IBS: Disagree with sustained by the taxpayer and must be liquidated.
  • The effect of increasing the statute of limitations in three months (art. 200).

2. According to the study, subjects are likely to claim:

G) Only A, B, D, and E:

  • a) Resolutions SII that affect the payment of taxes or elements that form the basis for determining it.
  • b) Rotation, order of income.
  • d) Settlement of taxes.
  • e) Reliquidation of taxes.

3. As we have studied, the stages of the general complaints procedure are:

E) All of the above:

  • a) Pre-test step.
  • b) Discussion
... Continue reading "Multiple Choice Questions on Tax Law" »

Terrorist Acts: Penalties and Legal Framework in Chile

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Condemnation of Terrorism: Article 9 of the 1980 Chilean Constitution

Law No. 18,314, enacted on May 17, 1984, defines terrorist acts and establishes corresponding penalties. This legislation underscores Chile's commitment to combating terrorism and upholding human rights.

Why Does Chile Condemn Terrorism?

Terrorism is fundamentally contrary to human rights. It seeks to instill fear in the population or a segment thereof and coerce authorities into making decisions or meeting demands.

Penalties for Terrorist Acts

When a crime exhibits the characteristics outlined in Article 1 of Law 18,314, it is subject to specific penalties. These characteristics include:

  • The crime is committed with the intent to produce fear in the population or a part of it.
  • The
... Continue reading "Terrorist Acts: Penalties and Legal Framework in Chile" »

Causes of Cessation of Office for Deputies and Senators

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Article 60: Cessation of Office for Deputies and Senators

Incompatibility with Representation and Influence

Inc. 4: Representation of Employers or Workers

Deputies and senators shall cease to hold office if they exercise influence with administrative or judicial authorities in favor of or representing employers or workers in negotiations or disputes, whether in the public or private sector, or if they are involved with any party in such matters. This also applies to parliamentary acts or interventions in student activities of any educational level that aim to undermine their normal development.

Inc. 5: Incitement to Public Disorder

Without prejudice to Article 15, No. 19, paragraph seven, deputies and senators shall also cease to hold office if... Continue reading "Causes of Cessation of Office for Deputies and Senators" »

Understanding Suspension of Rights & Economic Policy in Spain

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Suspension of Rights: Article 55 CE

Article 55 CE outlines two types of rights suspension:

  • Collective: Linked to exceptional states (Article 55.1 CE and 116 CE).
  • Individual: Linked to the prosecution of terrorism.

The suspension is not automatic; the declaration act must specify which rights are suspended. This allows for modulation of the suspension's extent. All rights to personal freedom can be suspended, although the rights to be informed of the reason for detention, not to testify, and assistance can only be suspended in a state of siege. Many rights have not been suspended to date.

Individual suspension (Article 55.2) differs from collective suspension as it affects only those in specific circumstances, primarily to facilitate terrorism investigations.... Continue reading "Understanding Suspension of Rights & Economic Policy in Spain" »

Argentina's Government: Representative, Republican, and Federal System

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Argentina's Government Structure

Argentina's government is defined as representative, republican, and federal.

Representative Government

The village representatives are exclusively divided.

Republican Government

The republican system of government is founded on the principles of popular sovereignty, division of power, frequency of government, and public accountability of government actions.

Federal Government

As stated in Section 5, each province shall enact its own constitution under the representative, republican system, according to the national constitution. This ensures their administration of justice, municipal regime, and primary education.

Eligibility for Election

To be elected, individuals must be Argentine citizens or children of native citizens,... Continue reading "Argentina's Government: Representative, Republican, and Federal System" »

Understanding the Role of the Constitutional Court

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T-8 - Concept and Legal

Article 1.1 of the OLCC

"The TC, as the supreme interpreter of the EC, is independent of other constitutional bodies and subordinate only to the Constitution and this Charter. It can be conceptualized as the "highest court" in charge of the defense and interpretation of the Constitution.

Essential Notes

A) The Body as Supreme Court

The TC is the supreme court, in its role as institutional status with respect to the other branches of government. Considering its objective function, we emphasize that its mission is to defend and ensure the supremacy of the Constitution in our legal system. It is the first law that must be fulfilled by all subjects of law, as stated in Article CE 9.1: "The citizens and public authorities are... Continue reading "Understanding the Role of the Constitutional Court" »

Changes and Suspension of Employment Contracts

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Substantial Changes in Working Conditions

When justified by economic, technical, organizational, or production reasons, a company may modify working conditions such as daily hours, shift work, compensation, work systems, and performance features, provided the change exceeds functional mobility limits.

These changes must be communicated to the worker and their legal representatives at least one month in advance. If the worker disagrees, they may appeal to a labor court. Collective changes require a consultation period of at least 15 days with the workers' legal representatives before the company can notify the changes to the workers.

Suspension of Employment Contract

Concepts, Causes, and Effects

Suspension of the employment contract means a temporary... Continue reading "Changes and Suspension of Employment Contracts" »

Crime and Deviance: A Sociological and Philosophical Analysis

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Crime and Deviance

The Nature of Crime

Crime consists of two components: prohibition and violation. Crime would not exist if there were no prohibitions and nobody willing to violate them. Humans coexist with two opposing tendencies: an impulsive component and a normative component. This duality is not found in animals, as they possess inhibitory mechanisms, while humans rely on culture.

The concept of crime has varied across time and space. Its application can also change depending on the subject. For example, monarchs historically enjoyed special immunity. Factors such as age, sex, and the concept of legal age also vary. However, we can affirm that the qualification of a subject as "criminal" aligns increasingly with human development.

Defining

... Continue reading "Crime and Deviance: A Sociological and Philosophical Analysis" »

Understanding Citizenship: From Ancient Greece to Rome

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Source of Citizenship: A Common Definition

According to the definition of citizenship, citizenship seems to have these features:

  • Members of a community that reside on a permanent basis in a territory.
  • Enjoyment of rights that must be protected by the city or state, is the opportunity to participate in the work of the community's government policy directly or indirectly.

Citizenship in Greco-Roman Antiquity

In Roman law, the term civis was reserved for members of the community: men, not slaves, of age, born to Roman parents, etc. Women, slaves, foreigners, etc. were not considered citizens and had fewer rights. In Greece, the recognized political term used to refer to the citizen was a member of the political community that met the requirements.... Continue reading "Understanding Citizenship: From Ancient Greece to Rome" »

Employee Mobility and Workplace Changes in Spain

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Functional Mobility

Functional mobility occurs when an employee is assigned duties or tasks other than those initially assigned in their contract. This situation should not result in a loss of professional status or salary. It requires specific technical or organizational reasons. There are two types of functional mobility:

  • Descending: Assignment to tasks corresponding to a lower professional category.
  • Ascending: Assignment to tasks corresponding to a higher professional category.

Geographical Mobility

Geographical mobility occurs when a worker, within the same company, is transferred to another workplace, requiring a change of address. The company must justify this based on technical, economic, organizational, or production reasons.

Transfer vs.

... Continue reading "Employee Mobility and Workplace Changes in Spain" »