Understanding State Fiscal Roles and Public Service
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State's Fiscal Roles and Legal Relations
Within the legal relations of the State, classified as Fisco Owner (Fiscal Owner), the State can acquire goods through various origins. These origins include:
- By Law: As stated in the Civil Code, lands without owners revert to the State.
- Free of Charge: By gift or inheritance, as referred to in Article 965 of the Civil Code, which states that in the absence of heirs, property shall revert to the State.
- For Value: Through assets purchased by the Treasury for specific properties, or through swaps.
- Through Income Concepts: Via asset leasing, concessions, sale of goods, customs duties, and auctions.
Fisco Creditor (Fiscal Creditor) describes a legal relationship where the State can demand payment, either in kind... Continue reading "Understanding State Fiscal Roles and Public Service" »