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

The notice of administrative actions must generally perform reliably, i.e., proving effective against third parties for the receipt and identity of the notified document. Regardless of the general rules governing service in the administrative field, the LGT (General Tax Law) provides specific regulations concerning the place of notifications to persons entitled to receive notice and hearing. These issues are detailed in Articles 109 to 112 of the LGT.

The LGT sets the notification system under general administrative rules, with the following specialties:

Place of Notification Practice

• Proceedings at the Taxpayer's Request: Notification occurs at the place appointed for that purpose by the obligor or their agent, or at the tax residence of either.

The Spanish Constitution of 1812: A Landmark in History

The Constitution of 1812 was one of the most important political reforms in Spanish history. Its development began in early December 1810. The constitutional commission commenced its work in March 1811 after the courts moved from the Isla de León to the oratory of San Felipe Neri in Cadiz. In August 1811, discussions began on its lengthy articles, the largest of any Spanish constitution (including 10 titles and 384 articles). Its creators intended to clearly define their idea of a liberal state and the rights of citizens.

Content Breakdown

• Titles 1 and 2: Refer to national sovereignty, the separation of powers, and the rights and obligations of the Spanish.
• Title 3: Refers to the courts.

Promissory Notes

Functions similarly to a postdated check regarding the current account. It serves as a payment document delivered to a holder, who cannot make it effective until the date shown on it. Promissory notes are standardized and are issued by banks or companies with a format similar to a check.

A promissory note should contain:

• Title of note
• Pure and simple promise to pay an amount
• An indication of maturity
• Place of payment
• The name of the person to whom payment is to be made

Checks

A very useful method of payment, as its mere delivery transfers the amount of money it represents to another person. The recipient can cash it at the issuing bank or deposit it in another bank for collection.

From a legal point of view, a check is a valuable instrument... Continue reading "Understanding Promissory Notes and Checks" »

What is a Vacation Cash Payment (Abono Pecuniário)?

A vacation cash payment, also known as abono pecuniário, corresponds to the conversion of one-third (1/3) of the vacation period into money. This conversion must be requested by the employee up to fifteen (15) days before the expiration of their acquisition period.

Which Employees Are Entitled to Concurrent Vacations?

Certain employees have the right to take their vacations simultaneously:

• Student employees under the age of eighteen (18) are entitled to align their vacations with school holidays.
• Family members working in the same establishment may take leave concurrently, provided it does not disrupt service operations.

Is it Possible to Split Individual and Collective Vacations? Please Substantiate

Triangular Operations in Intra-Community Acquisitions

These operations involve companies from three different EU member states. They consist of:

• A director company buying and selling, which must be a company not established in Spanish territory.
• A supplier that only sells, transports, and delivers the goods.
• A buying company that only acquires the property, which is the Spanish company (in this context).

Regarding the triangulated company, it must be a company not established in the EU and will have these three characteristics:

1. It performs two actions: it buys from one company and sells to another.
2. It benefits from a Community exemption on the purchase.
3. Its relationship with the Spanish company can be expressed as: "I will buy the goods to sell them

The Third Level of Regulations

The third level consists of the regulations that dictate the other members, ministers, and ministerial orders. Regulation 50/1997 states that the Crown can never violate the decrees of the council or chairman.

Pure and Proper Regulations

Regulations not issued by the government are parliamentary regulations, which are approved by Parliament. These internal operating regulations have regulatory powers but are not the same as the government; they just share the same name.

Regulations of the General Council of the Judiciary

The General Council of the Judiciary establishes rights, duties, and performance standards for judges and magistrates. There is no separation of powers within the General Judicial Council.

Individuals

Item 17 - Breach of Contract: Understanding Work Absences

Types of Absences from Work

• Absences
• Suspension of Contract
• Paid Leave

Suspension of Contract

Suspension of contract detracts from the obligations of work and remuneration of labor while maintaining the right to reinstatement.

Grounds for Suspension:

1. Mutual agreement of the parties.
2. The inability of the worker. This includes temporary disability leading to permanent disability. The process concludes with either: a) discharge of the worker; b) qualification of permanent disability.
3. Maternity, paternity, risk during pregnancy or breastfeeding of a child under 9 months, and adoption or fostering. The maternity suspension lasts for 16 weeks.
4. Suspension for paternity. A continuous period of 13 days,

Preliminary Title of the Spanish Constitution

Spain is a social and democratic state of law. Sovereignty resides in the Spanish people. The Constitution is based on the indissoluble unity of the Spanish nation. The political form is the parliamentary monarchy.

Castilian is the official language of the State. Other languages are also official in their respective regions.

The state capital is the city of Madrid.

Citizens and public authorities are subject to the Constitution and other legislation.

Title II: The Crown

The person of the King is inviolable and not subject to liability. This means their acts must be countersigned by the Prime Minister, ministers, or the President of the Congress.

Title III: The General Courts

The General Courts (Cortes Generales)... Continue reading "Key Aspects of the Spanish Constitution" »

Contract Termination

Reasons for Termination

Employer-Related Reasons

Death of Employer

Upon the employer's death, all heirs in the transmission company inherit the contracts. Business closure and contract termination must be genuine. If the business continues under a third party, contracts may continue. The contract's expiration upon the employer's death carries statutory compensation equivalent to one month's salary.

Employer's Failure

The employer's inability to fulfill contractual obligations may justify contract termination. The level of inability required depends on the specific case. Compensation is equivalent to one month's salary.

Retirement of Employer

Contract termination due to employer retirement is possible under Social Security schemes.... Continue reading "Contract Termination: Reasons, Procedures, and Effects" »