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

Tax Exemption Definition and Legal Basis

According to Article 22 of the General Tax Law (LGT), a tax exemption occurs when, despite the taxable event having taken place, a specific rule determines that there shall be no obligation to pay the tribute in that particular case.

Exemption vs. Non-Liability: Key Differences

The key difference between an exemption and an assumption of non-liability is that in an exemption, the taxable event does occur. However, a specific rule, especially applicable to the case, states that it will not produce the usual effect, namely the accrual of principal tax liability.

The exemption rule thus has a constitutive effect, not merely an explanatory one. If the exemption rule were to disappear, the act referred to would... Continue reading "Tax Exemptions: Definition, Types, and Legal Application" »

Types of Traditional Medicine

Traditional medicine refers to the practices of healers and magicians, often intertwined with religious manifestations and magical thinking. These individuals were among the first independent artisans, holding privileged positions in early social organizations. Traditional medicine predates scientific medical knowledge and was often practiced by lower social classes, a form known as traditional folk medicine, passed down through oral tradition.

General Historical Background

Early medicine relied on primitive religious and magical practices, such as using plants and roots to cure diseases. This "archaic" medicine was generally practiced by priests, sorcerers, and healers. One notable surgical procedure was trepanation,... Continue reading "Traditional Medicine: History and Practices Across Cultures" »

Text 1: The Constitution of 1812 (Cádiz)

This text presents a series of articles from the Constitution of Cádiz, adopted on March 19, 1812.

This legal text established, for the first time in Spain, the fundamental principles of liberalism.

On the initiative of the Central Junta, the Cortes met in Cádiz, the only city free from the French invasion. The members who approved the constitution were mostly representatives of the middle classes. Las Cortes de Cádiz carried out its revolutionary work until 1814.

Key liberal principles included:

• Article 3: Proclaimed national sovereignty.
• Articles 15, 16, and 17: Established the separation of powers.
• Article 8: Approved financial equality, abolishing privileges for specific groups.
• Article 371: Enshrined

What facts make an appeal for review?

An appeal for review can be made based on the following:

1. That the decision was rendered without due process.
2. That, in passing, a manifest error of fact has been committed, and it has been crucial to the decision, or valuable documents essential to the resolution of the matter, ignored when issuing the act, or have not been possible to accompany the administrative record at the time.
3. That a final sentence declares that the act was passed as a result of corruption, bribery, violence, or other fraudulent scheme.
4. That crucial documents or testimonies, declared false by final sentence after that resolution, or earlier still, had not been known in due course by the applicant, and have influenced the decision.

What

Tax Elements: The Taxable Event

Concept and Functions of the Taxable Event

Article 20.1 of the LGT defines the taxable event as the legal budget established by law to set each tax, and whose conduct causes the birth of the principal tax liability (i.e., the obligation to pay a tax). The taxable event is the fact that the legal budget, because the law considers that it demonstrates economic capacity, determines the obligation to pay a tax.

The taxable event serves several functions:

• Genesis of Tax Liability: It determines the genesis or birth (accrual) of the principal tax liability because it incorporates within it a manifestation of economic capacity.
• Identifying Element: It is the identifying element of the charge. It is common for taxes or other

Capacity

Capacity to Enjoy and Exercise Rights

Capacity, in general, is the legal ability to exercise rights and obligations. It is divided into capacity to enjoy and capacity to exercise. The former refers to the legal ability to hold rights and obligations, while the latter refers to the legal ability to personally exercise those rights and obligations.

Capacity of Natural Persons

According to Article 1446 of the Civil Code, "every person is legally capable, except those whom the law declares incapable."

Types of Incapacity

There are two types of incapacity:

• Absolute Incapacity: This applies to prepubescent individuals (women under 12 and men under 14), the insane, and the deaf who cannot express themselves in writing. These individuals can only

The Act of Donation: Definition and Capacity

Donation: An act of liberality whereby a person disposes of a thing free of charge in favor of another who accepts it. It is an act, a device, and a means of transmission not only obligating transmission.

Ability of Parties

The act also requires the legal ability to bind and the ability to dispose on the part of the parties involved.

Receipt of Donations: Distinctions

• Unconditional Donations: May be accepted by all who are not legally prevented.
• Burdensome or Conditional Grants: Can only be accepted by those who can afford the conditions, often requiring representatives. Donations designed for minors who cannot act without representatives may be accepted by those representatives; however, grants to non-

Principles of Advertising Registry

The advertising registry operates under several key principles, ensuring transparency and legal validity.

1. Compulsory Registration

Registration is generally compulsory unless specific rules permit otherwise. If a society isn't registered in the commercial register, it's considered irregular and lacks legal standing.

2. Public Ownership

Registration is made public, accessible to all. Private documents are only used for registration when explicitly allowed by law. Public documents include:

• Notarial act or deed (prepared by a notary)
• Judicial record (prepared by a clerk)

3. Legality

The registrar verifies the legality of documents, the capacity and legitimacy of those involved, and the validity of the content. This... Continue reading "Advertising Registry: Principles and Legalities" »

Limited Liability Companies in Spain: Key Aspects

To understand the significant economic importance of limited liability companies (LLCs) in the current economic system, it's crucial to recognize that the vast majority of Spain's industrial fabric consists of small and medium-sized enterprises (SMEs) structured as limited companies.

Legal Framework for Spanish LLCs

The regulation of Limited Liability Companies in Spain is primarily governed by two key legal instruments:

1. It is regulated, first and foremost, by its own specific law: Law 2/1995 of March 23 on Limited Liability Companies. As stated in its preamble, this law provides flexible rules, allowing its provisions to be adapted to the specific needs and conveniences of partners in each case.

Understanding Transport Contracts and Shipping Documents

Domestic vs. International Transport

Transport is categorized as either domestic or international. Domestic transport occurs when both the origin and destination of the goods are located within the same country (e.g., Spain). In contrast, international transport takes place when either the origin or the destination is located outside the country.

Consignment Notes and Transport Models

While there is no specific mandatory format for a consignment note, a Ministerial Decree regulating transport contracts has proposed two primary models:

• Full Freight Transport

  In this model, the entire vehicle is hired to perform a single transport service between a sender and a receiver. The carrier typically