Notes, summaries, assignments, exams, and exercises for Law for Other courses

Regulation and Legal Hierarchy

Regulation can be defined as any rule made by the public administration which ranks below the law. This recent formalization is important because the public administration, and particularly the Government, may issue rules to which legal characteristics are attributed.

Characteristics of Regulations

1. The regulations are general provisions and are part of the legal system, unlike administrative acts.
2. The regulations are subordinate to the law. This implies that control over lower-ranking regulations is held by those attributed with control over that activity.
3. The regulations originate from the public administration. They are the result of the exercise by the public administration of regulatory power, which only some administrative

The Constitution of 1837

The Constitution of 1837 called for a progressive government and courts to draft a constitutional text adapted to the new era following 1812. It proclaimed fundamental principles of progressivism, including national sovereignty, a statement of citizenship rights (freedom of the press, opinion, etc.), and the separation of powers.

It also contained moderate elements, such as a bicameral legislature consisting of the Congress and the Senate. The Constitution included a commitment to Catholic funding. Other laws completed the constitutional legal framework:

• Press Law: Removed prior censorship.
• Electoral Law: Established a restricted census suffrage system.

The right to vote was granted to Spanish males aged 25 or older who...

Line of Duty and Legitimate Exercise of Rights

Line of duty and the legitimate exercise of a right, authority, or office are governed by Art. 10 No. 10.

Acting in Pursuance of a Duty

Duty in this context has no moral meaning; it is strictly legal. These are cases where apparently felonious acts are imposed by law on the subject in the line of duty. This assumes criteria of proportionality and suitability. It protects the practice of law and prevents abuse.

The Problem of Obedience

This involves a duty mandated by a superior. This applies only if a superior's order is licit. If the order is illegal, the justification is inapplicable. The majority doctrine holds that a criminal act committed by order of a superior retains its illegal character. For...

Circumstantial Evidence

Circumstantial evidence consists of the union and interpretation of a number of circumstances relating to the act under investigation.

Object

Indirect evidence is intended to derive immediate facts from these circumstances, to those that have immediate significance to the similarity.

Essential Elements

1. A series of events or only one (e.g., evidence of semen).
2. A process that can be deductive—explicit or implicit.
3. A conclusion or deduction under which one or more peripheral facts have been claimed or credited to a central, conclusive fact that will be dynamically linked to the requirement of logical discourse.

Factors

• Rationality of induction or indifference, meaning it is not arbitrary, absurd, or unfounded.
• It must respond fully

Goodwill and Financial Asset Recognition

Goodwill (Crédito Mercantil) represents the prepayment of future economic benefits derived from an acquired entity that are not individually identifiable and recognizable. For an estimate to be reliable in recognizing it as an asset in the financial statements, the existence of a transaction is essential. The NIF (Normas de Información Financiera) requires that it must have been acquired for consideration in a business combination.

Measurement and Impairment of Goodwill

The most relevant issue in the treatment of goodwill as an asset is its measurement—first, its existence at the time of purchase, and thereafter, its impairment. If it loses value, a loss must be recognized. The NIIF (IFRS) does not...

The Spanish Constitution of 1876: Cánovas's Legacy

Origins and Context

The Spanish Constitution of 1876, incorporating the ideas of Antonio Cánovas del Castillo, marked a significant period in Spanish history. Although Cánovas’s party was called Conservative, its principles were notably more liberal than those of the Moderate Party that governed from 1844–1868. The constitutional text itself is considered a primary source for understanding the Restoration era.

Structure of Government and Separation of Powers

The brief 1876 Constitution established a separation of powers, though it was considered more imperfect than that stated in the Constitution of 1869. This imperfection was codified in Article 18, which outlined that the power of making...

Political Independence and Nonintervention

International law obliges states to respect each other's political independence—their right to decide freely on internal and external affairs—within the limits of their international obligations. Every state has a duty of nonintervention in the affairs of others.

This duty prohibits pressure exerted by a state to force another to adopt or refrain from specific conduct within its jurisdiction. Such interference takes various forms, including:

• Threats or the use of armed forces
• Economic pressure
• Subversive activities
• Material support to revolutionary movements

Respect for Territorial Sovereignty

Every state has the right to have its sovereignty respected, meaning it holds full and exclusive competence to...

Legal Consequences of Sex Reassignment and Transsexuality

Motivations for Legal Study

Legal study of sex is motivated primarily for two reasons:

• 1. The continuing discrimination against women.
• 2. Because of transsexuality.

Scientific and Surgical Advances

The enormous advances in science, technology and other areas that we have experienced have been noted also in the field of plastic surgery, making sexual conversion surgery a reality for people suffering from gender dysphoria syndrome. This raises the issue of what legal consequences may be derived from a change, through medical intervention, of the status and marital situation of people suffering from this syndrome.

Constitutional Court Decisions

The Constitutional Court (TC) first pronounced on...

Termination of Administrative Procedures

T. The administration shall stop the procedure upon withdrawal or waiver of the application, provided such waiver is not prohibited by law. Termination may also occur due to the physical impossibility of continuing the proceedings. In all cases, a formal resolution must be issued.

Resolution Requirements

R1. The administration must decide all questions raised by interested parties. Resolutions must be consistent with the requests made, without aggravating the applicant's initial position. The administration reserves the right to initiate a new procedure automatically.

The administration cannot refuse to address a case due to silence, obscurity, or insufficient legal requirements. However, it may reject applications...

Tax Rate Classifications

Aliquots can be either proportional or progressive:

• Proportional: The aliquot applied to the tax base is a flat rate, regardless of the basic quantity.
• Progressive: The tariff rate varies with the amount of the base; an increase in the base results in an increase in taxation.

Progressive Aliquot Types

• Average: The result of calculating the fee obtained by applying the tariff to the base.
• Marginal: The rate applied to the portion of the base that exceeds the initial threshold for each bracket.
• Incremental: Fees applicable to a monetary base that is divided into sections.

Tax Rate Structures

• Specific: Base expressed in non-monetary units.
• Percentage: Base expressed in monetary units.
• Gradual: Monetary base divided into sections.