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

Accrual

Article 21 of the General Tax Law (LGT) defines accrual as the moment which determines the event performed that produces the birth of the principal tax liability. To narrow down the moment in time that this occurs, we must differentiate between tax accrual of taxable periodic taxes and instant taxes. In the first case, the legislature must enter narrow time periods. Fiction serves to establish that the moment the taxable event occurs, usually periods of months or years. The rule in instant charges will be that in force when the taxable event occurs. In contrast to periodic taxes, and unless otherwise provided herein, the applicable standard for reasons of legal certainty will be in force at the time of commencement of the tax period.... Continue reading "Tax Liability: Accrual, Prepayments, and Inspection Procedures" »

The European Union employs several committee procedures to facilitate the adoption of implementing acts. These include:

• The Advisory Procedure
• The Management Procedure
• The Regulatory Procedure
• The Regulatory Procedure with Scrutiny
• Procedural Safeguards

Common Elements of Advisory, Management, and Regulatory Procedures

In all these cases, a committee composed of representatives from the Member States and chaired by a representative of the European Commission is involved. The Commission submits its draft implementing measures to the Committee for an opinion within a specified period. The Committee acts by qualified majority.

European Parliament (EP) participation is limited to when the Commission sends its draft measures, allowing the EP to adopt a... Continue reading "EU Committee Procedures: Decision-Making Framework" »

Custom as a Legal Norm

Legal custom, a fundamental source of law, embodies established practices recognized as binding legal standards. Its unique characteristics distinguish it from codified law.

Key Features of Legal Custom

• Legal customs are considered true legal standards.
• Their origin is often extra-state, meaning they arise from societal practice rather than direct state enactment.
• They manifest through the continuous and consistent realization of specific conduct.

Elements Constituting Legal Custom

For a practice to be recognized as a legal norm, it must possess both external and internal elements:

• External Element (Usus): This refers to the repetitive and uniform performance of actions over an extended period. It's the observable, consistent

Legal Relationship

I. A legal relationship exists between persons whose legitimate interests are considered the subject worthy of protection by a rule of law. It is a relationship between person and person determined by a legal rule. This implies the connection of powers and duties between the two people. A legal relationship can be:

• Material: Comprised of the factual or social relationship suitable for legal regulation.
• Formal: Established by the determination of the law or by legal consequences imposed on a de facto relationship.

Structure of a Legal Relationship

Structure:

• Subjects: The people, as holders of the relationship. Subjects may arise, for example, from a sale or a marriage.
• Re (Object): The social field or thing which bears the legal

Legal Facts

Events that matter to the law, producing a legal effect, i.e., as a result of the fact, a right is born, modified, or terminated. For example, in a contract of sale, the buyer acquires the right to demand the purchased item, and the seller acquires the right to demand payment. A debtor, by paying cash (which must be money or an equivalent), extinguishes their obligation to the creditor.

Legal Person

A legal person (or corporation) is a subject of rights and obligations, not physically present as an individual human being, but as an institution created by one or more individuals to fulfill a role. In other words, a legal person is any entity with the capacity to acquire rights and incur obligations that is not a natural person. Thus,... Continue reading "Foundational Legal Concepts Explained" »

Introduction

1. Introduction

1. 1.1. By proceeding
2. 1.2. Criminal Law (CL) as a sector of law
   1. 1.2.1. Objective approach
   2. 1.2.2. Subjective approach
3. 2. Relations between morals and Criminal Law
4. 3. Definition of Criminal Law in relation to other legal systems
5. 4. An economic analysis of law
6. 5. Social approach

Common Law and Civil Law

Common Law & Civil Law

1. 1. Introduction
2. 2. Comparative analysis
   1. 2.1. By their origins
   2. 2.2. Concrete understanding of dichotomy: tradition v. reform
   3. 2.3. Rule of law v. regulatory law
   4. 2.4. By the sources of law
   5. 2.5. Method used to create criminal law
   6. 2.6. Concrete organization of the state
   7. 2.7. Procedures applied
   8. 2.8. Role played by prosecutors and law enforcement agencies (LEA)
   9. 2.9. Role played by judges
   10. 2.10. Scientific method used in analyzing

Commercial Company Structures and Constitution

SRL: Limited Liability Company Definition

A contract in which all partners manage the company themselves or through representatives selected by mutual agreement. The partners are liable only up to the amount of their contributions or the amount brought in during the company's constitution.

Constitution of the SRL (Cº SRL)

The constitution must always appear as a solemn and public instrument. Endorsements are required according to the relevant sections of the Commercial Code (e.g., 352 and 354). An additional formality is required: publishing an extract in the Official Gazette (D.Of.) within the same 60-day period.

• Omission of Requirements: If the legal requirements for the constitution of the LLC are

Fundamental Logical Principles

Principle of Sufficient Reason (Principium Rationis Sufficientis)

States that for any proposition to be true, it requires a sufficient reason.

Logical Principle of Contradiction

States that two contradictory propositions cannot both be true simultaneously.

Logical Principle of the Excluded Third

States that two contradictory judgments cannot both be false.

Legal Principle of Sufficient Reason

This principle depends on the validity of any rule of merit.

Core Concepts of Legal Norms and Duties

Norms and Their Classification

• Norm (Norma): Any rule of conduct that is mandatory.
• Unilateral Norm (Norma Unilateral): A mandatory duty imposed without granting correlative rights or abilities.
• Bilateral Norm (Imperative-Attributive):

International Labour Organization (ILO): History and Mission

• The ILO is the international organization responsible for drawing up and overseeing international labor standards.
• It is the only tripartite United Nations specialized agency that brings together representatives of governments, employers, and workers to jointly shape policies and programs promoting decent work for all.

Key Milestones in ILO History

• 1919 – ILO was created as part of the Treaty of Versailles that ended World War I, to reflect the belief that universal and lasting peace can be accomplished only if it is based on social justice. The ILO was formed in order to press for social reform in employment practices.
• The ILO has made significant contributions to the world of work

Civil Law Basics

Key Concepts and Definitions

Individuals and Entities

Population

Any person or entity who acquires or uses a product or service as an end user.

Supplier

Any person or entity, public or private, domestic or foreign, involved in the production, assembly, creation, construction, processing, import, export, distribution, or marketing of products or services.

Advertising and Marketing

Misleading Propaganda

Any advertising that is wholly or partly false or capable of misleading consumers about the nature, characteristics, quality, quantity, properties, origin, price, or any other details of the products.

Tampering

Discriminatory advertising of any kind that incites violence, exploits fear or superstition, profits from the inexperience of children,... Continue reading "Civil Law Basics: Concepts and Definitions" »