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

Item 20: Tax Inspection Procedure

Concept and Rationale

The Tax Inspectorate verifies taxable facts, ensuring audits are conducted based on thorough investigation. It gathers evidence on taxpayer transactions to ensure proper tax application as intended by law.

Legal Regime

Article 83 of the LGT defines tax application as encompassing all administrative activities, including taxpayer information and assistance, administration, inspection, collection, and taxpayer actions regarding their rights and obligations.

Organization and Powers

Essential Functions

• Investigating tax liability facts to uncover those unknown to the Administration.
• Verifying the accuracy of taxpayer declarations.

Functions

• Verification and Investigation: Checking declaration accuracy

Working Classes of Contracts

Associate Assistant: As stated in article 10, paragraph 3 of the Workers' Statute (Estatuto de los Trabajadores - ET), an employer may hire a worker who requires an assistant to perform their services. The employer then hires another worker specifically to assist the first. If the primary worker's contract is terminated, the assistant's contract is also terminated.

Contract Group: (Article 2.10 ET) The worker is considered a group of workers, breaking from the traditional concept of the worker as an individual. This is common in fields like construction and for musical groups. The working group must appoint a representative, who must be a member of the group. This group leader acts on behalf of the group. If a member... Continue reading "Understanding Different Types of Employment Contracts" »

1. Laws Affecting Commercial Sales Contracts

2. Qualification of the Contract

Commercial Nature (Arts. 325 and 326 C. of c.)

The elements that comprise the legal definition are buying things for resale, aiming for profit on resale. A commercial sale contract is one where the buyer intends to resell for profit, regardless of being a merchant. It excludes buying for own consumption. The buyer's intention to resell is key, especially if they are

All human beings exist because we possess dignity. Dignity is an inherent condition and moral value that cannot be seen but is deeply felt. Dignity encompasses the set of rights that humans possess simply by virtue of their existence: these are human rights. They are:

• Universal: All humans possess them, and we must recognize them in others.
• Inalienable: They can never be lost, and no one can revoke them.
• Un-transferable: We cannot give them away or cede them to anyone else.
• Required: We can demand that the laws of our country recognize human rights and that governments commit to defending their compliance.

They are also principles of legitimacy. Human rights embody the ideal of justice that human society should pursue.

In major religions, commandments... Continue reading "Understanding Human Dignity and Universal Rights" »

Freedom of Thought and Expression

1. Everyone has the right to freedom of thought and expression. This right shall include freedom to seek, receive, and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, in print, in the form of art, or through any other media of their choice.

2. The exercise of the right in the foregoing paragraph shall not be subject to prior censorship but to subsequent liability, which shall be expressly established by law and are necessary to ensure:

• a) Respect for the rights or reputations of others
• b) The protection of national security, public order, health, or morals

Freedom of Religion

Religious freedom, or freedom of conscience, is a fundamental right that relates to the choice... Continue reading "Fundamental Rights: Thought, Religion, and Association" »

Removal of Obstacles

Article 79

Administrative authorities or enforcement bodies within their jurisdiction are empowered to remove obstacles, construction, vehicles, or objects that are located, parked, presumed abandoned, or are held in public, in prohibited areas or places that hinder the normal development of vehicular and pedestrian circulation. The Rules of this Act shall establish the procedure to be followed in these cases.

Responsibility for Removal of Vehicles

Article 80

The power to remove vehicles parked by the Administration does not relieve responsibility for damage caused to them due to wrongful action in the operation completed. In any case, the administration, the owners of the trailer units, and their guarantors are jointly responsible... Continue reading "Traffic Regulations: Obstacle Removal, Accidents, Permits" »

Financial Law: An Overview

Law in financial management encompasses regulations concerning income and expenditure. These laws serve as policy instruments to manage the financial system, addressing both revenue and expenditure. They highlight the prevalence and greater relevance of the law compared to other sources of legal guidance.

According to the European Community (EC), two types of laws must be distinguished: organic and ordinary.

Organic Laws

Under Article 81, Organic Laws are reserved for specific matters, such as the development of fundamental rights, statutes of autonomy, the general electoral system, and other matters provided for in other provisions of the EC. In general, financial matters are not reserved for Organic Laws. However, some... Continue reading "Financial Law: Regulations, Legislative Decrees, and More" »

1. Who Enforces Administrative Acts?

The enforcement of administrative acts corresponds to:

• The Administration in any case
• The courts, if entry into the domicile of the affected party is required
• The Administration as a rule, with exceptions from Article 95 LRJPAC
• All are correct

Explanation

Enforcement is, as a rule, carried out by the Administration itself, a manifestation of the so-called executive self-protection (autotutela ejecutiva). This is established in Article 95 of Law 30/1992 (LRJPAC - Law on the Legal Regime of Public Administrations and Common Administrative Procedure). Exceptions include:

• Suspension of the effectiveness of the act in question.
• When the Spanish Constitution or other laws require judicial intervention (e.g., for entry

Ethical Relationships in Engineering

2. In the Relationship with the Company

Loyalty

Beyond compensation, one must take into account the work environment that exists in the company, and this depends entirely on the attitude that everyone takes within the team. It becomes very important to build trust, which depends on the relationship and loyalty each worker establishes with the company.

Loyalty is affected by competition. The company gains prestige through the service and the quality of products offered. In this sense, the engineer plays a crucial role since they are responsible for innovation and improvement. This condition can cause some practitioners to take advantage of their status.

There is a loyalty to the company according to the engineer... Continue reading "Ethical Relationships in Engineering Practice" »

Title VI: Transitional and Final Provisions for National Security

Chapter I: Transitory Provisions

Article 57. Update of Data and Records

National, state, and municipal entities, or those responsible for the control and registration of persons, goods, and activities within the security zones established by this Act, shall be required to update and provide such data and information within a period not exceeding six (6) months from the publication of this Act, for submission to the National Executive. The Council of National Defense is required to create a national registry of security zones to safeguard data and information, allowing the State, through its bodies, to monitor, control, and supervise persons, goods, and activities within these zones.... Continue reading "Venezuela Security Act: Transitional and Final Legal Provisions" »