Notes, summaries, assignments, exams, and exercises for Law for Baccalaureate

The Liberal State and the Rule of Law

A Conceptual Phenomenon

A state is considered to operate under the rule of law when it not only possesses rights but also ensures its own submission to the laws it establishes through a combination of fundamental principles. This concept originated in 19th-century Prussia.

Core Characteristics of the Rule of Law

The Primacy of Law

In countries with a Latin or Napoleonic legal tradition, this principle is known as the rule of law, equivalent to the Anglo-Saxon concept of the "rule of law." The core idea is to replace the arbitrary judgment of individuals with the objective criteria of established rules—substituting the government of men with the government of laws. The most important of these laws is that which...

Is the Administration's Action Correct?

According to Article 31.1 of Law 29/1987, of December 18, regarding the Inheritance and Gift Tax: "Taxpayers shall be obliged to file a tax return, inclusive of the taxable events referred to in this Act, at such times and in the manner set by regulation. Notwithstanding the foregoing, they may choose to submit a self-assessment, in which case they must perform the operations necessary to determine the amount of tax debts and accompany the document or statement which contains or reflects the taxable event."

Managing this tribute is initiated by declaration. Article 129.1 of the LGT states: "The tax authorities should notify the settlement within six months from the day after the deadline for filing or from

Forms of State Structure

The structure of a state defines how political power is exercised and limited. State forms are generally categorized based on the extent of governmental control and adherence to legal limits.

I. Authoritarian State

Characterized by unlimited power, the authoritarian state is typically divided into two forms:

• Absolute Authoritarian State (Absolutist)

  There is no legal way to exercise opposition against the ruler's command (e.g., the king).

• Totalitarian State

  A dictatorship where the state controls all fields in which the subject unfolds, including their private life.

II. State Based on the Rule of Law (Estado de Derecho)

All citizens possess the same rights. Political power can only be exercised within the limits imposed by law,...

The Mendizabal and Madoz Disentailment Laws

The Liberal Progressive Secularization, also known as Desamortización, was a transformative period in Spanish history. This process was driven by specific socio-economic factors and legislative actions.

Causes of the Secularization Process

• A critical lack of public finance and state revenue.
• A liberal ideology that prioritized and defended the private property of the individual.
• The bourgeoisie's desire to imitate the status and land-owning power of the nobility.

Mendizabal's General Disentailment Law

Under this framework, two major structural changes were implemented regarding property ownership in Spain:

1. The Amendment of Noble Property

The Law of Alienation of Noble Heritage was passed in 1836. This...

Types of Legal Company Forms

1. Individual Company

1.1 Self-Employed (Sole Trader)

• Work for oneself: Suitable for individuals.
• Liability: Unlimited liability for debts.
• Taxation: Your profit is taxed via Income Tax.
• Minimum Capital: No minimum capital required.
• Name: Must be the name of the owner.
• Activity: The activity should be profitable.

2. Social Enterprise (Company)

2.1 Capitalist Societies

Sociedad Anónima (SA)

• Members: At least 1 member.
• Minimum Capital: €60,101.21, divided equally into shares.
• Taxation: Corporation tax.
• Name: Name + "SA".
• Liability: Limited liability.

Limited Liability Company (SL or SRL)

• Partners: At least 1 partner.
• Minimum Capital: €3,005.06.
• Taxation: Corporation tax.
• Name: Any name or "SL" + "SRL".
• Capital Structure: Capital divided

Legal and administrative texts emanate from the three powers of a state's democracy: the Legislative, Executive, and Judicial.

Origin of Legal and Administrative Texts

Administrative texts are generated by diverse government agencies in relation to citizens or in their internal relations, such as certificates.

Legal texts are issued by the various organs of the administration of justice. They may be of a legal or judicial character.

• Legal texts (laws, decree-laws, etc.) emanate from the legislature.
• Judicial texts (claims, judgments) emanate from the judicial branch and represent the practical application of laws by the legal profession.

Communicative Aspects

The issuer of a legal-administrative text is often the public administration, parliament,...

Individual Companies

• Members: 1
• Capital: Low
• Liability: Unlimited
• Registration: Not registered in the commercial register
• Decision-making: Employer/Manager
• Administrative Body: Entrepreneur
• Capital Transfer: Not applicable
• Taxation: Personal Income Tax
• Advantages: Less paperwork, quick decisions
• Disadvantages: Limited support, potential personal liability

Civil Society (Public and Private)

• Members: Minimum 2 partners
• Capital: Low
• Liability: Limited or unlimited
• Registration: Not registered
• Decision-making: Employers
• Administrative Body: Employers
• Capital Transfer: Not applicable
• Taxation: Personal Income Tax
• Advantages: Support, quick to assemble
• Disadvantages: Requires partner agreement, potential liability

Mercantile Collective Society

• Members: Minimum 2 partners
• Capital:

Labor Code Fundamentals

1. Definition of Employment Relationship

The employment relationship between employers and workers is governed by this Code and its complementary laws. (Art. 1)

2. Employer Definition

The natural or legal person who uses the intellectual or material services of one or more persons under a labor contract. (Art. 3)

3. Worker Definition

Any natural person performing personal services — intellectual or material — under dependence or subordination, and under a contract. (Art. 3)

Labor Contract Essentials

4. Labor Contract Overview

(Art. 7, 8, 9, 10)

4.1. Types of Labor Contracts

• Individual: Between an employer and an employee.
• Collective: Between employers and one or more worker organizations or associations.

4.2. Key Elements of

Criminal Offenses Against Worker Rights

Illegal Migration Promotion (Art. 313)

Promoting or encouraging illegal migration within the European Union or facilitating the illegal entry of sufficient workers into Spain constitutes a crime.

Consummation: This offense does not require merely the result of the activity; the act of promotion or encouragement is sufficient.

Employment Discrimination (Art. 314)

This offense punishes discrimination in employment, referencing Article 14 of the Spanish Constitution. Examples include discrimination based on sex or ethnicity.

• Active Subject: The employer and those making decisions for the company.
• Passive Subject (Taxpayer): Workers who are discriminated against.
• Conduct: Causing serious discrimination in employment

Code of Commerce: A Systematized Set of Rules of Mercantile Law

The Code of Commerce is a systematized set of rules of law designed to regulate commercial activities, seeking to adapt to the needs and dynamics of economic relations.

Federal Tax Code: This code contains a computerized system establishing concepts and procedures for tax revenue and the relationship between the taxpayer and the Federation.

Income Tax Law (ISR): This law seeks to levy taxes on the income of individuals, such as employees and those who conduct business or professional activities.

Value Added Tax Law (VAT): This is a general-level law intended to tax activities such as the sale of goods, the provision of independent services, and the temporary use of property.

Accounting