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

Tax on Construction, Installations and Works (ICIO)

Regulated in Articles 100 to 103 of the Law Governing Local Government Finances, this tax grants levy authority to the City Council (meaning the Council decides whether to collect it).

Key Elements of the ICIO Tax

Taxable Event

The **Taxable Event** is the execution of construction, installations, or works that require a building or urban planning permit. The City Council responsible for taxation is the one in whose municipal territory the work is performed.

Accrual (Vesting)

Accrual occurs at the time the construction starts, even if the required license has not yet been obtained.

Taxpayers and Substitutes

• The **Taxpayer** is the owner of the work, even if they are not the landowner.
• Regarding **Substitutes*

Constitutional Law: State Organization & Rights

Constitutional Law is formed by the rules contained in the most important laws of a state. No other law can contradict it without being declared unconstitutional. It defines the organization of state powers, the rights and duties of residents, and establishes the fundamental principles upon which the political-legal and social framework rests.

Administrative Law: State Operations & Public Interaction

The Administrative Law is the set of rules governing the operation of the state and administrative power, including the interactions between different administrative bodies and their relationship with individuals. This branch of law originated with the French Revolution.

Criminal Law: Punishable

The Labour Charter and Vertical Syndicalism

The Labour Law (Fuero del Trabajo) was the framework where all Spaniards were integrated into vertical unions. It defined a strike as a crime against the country. Under this law, women were supposedly "freed" from the workplace. The regime established a vertical relationship through the union of autarky, which consisted of the organization of working people and national self-sufficiency under the leadership of the army.

The Referendum Law of 1945

The Referendum Law empowered the Head of State to submit draft laws prepared by the Cortes to a referendum involving all Spanish citizens over the age of 21. This was closely related to the pursuit of self-sufficiency and the Law of Succession, as it established...

The Nature of Normative Power

The lawyer Baldo expressed the natural character of the normative power of infra-imperial political bodies: "People are the law of nations (natural law), and their government is rooted in the law of nations, as the government cannot exist without laws or statutes (particular laws). The fact that there is a people has meant that a government exists, in much the same way that the animal is governed by its own spirit and soul."

Reconciling Legal Orders

The validity of the common law must be reconciled with the legal orders of all real, municipal, corporate, or family entities. This support can be achieved by considering that, in their particular domain of application, inherent rights take precedence over common law,...

Administrative Contracting: Principles and Requirements

Government contracts must conform to the principles of openness, competition, equality, and non-discrimination.

Key Requirements for Administrative Contracts:

• Responsibility of the contracting authority
• Contractor's ability and qualifications
• Clear determination of the contract scope
• Transparent pricing mechanisms
• Existence of credit application processing
• Effective enforcement provisions
• Approval of expenditure
• Proper execution of the contract

Modes of Procurement Management

Different methods are employed for awarding administrative contracts:

Auction

The administration imposes specific conditions, and contractors are invited to offer the best financial bid. The contract is awarded based on the most...

Understanding the Commission Contract

Commission Contract Fundamentals

A commission contract is a mandate by which the agent (often referred to as the "commission agent" or "broker") undertakes to perform or participate in a commercial contract or act on behalf of another person (the "principal"). This contract is purely commercial and emerges as a means of collaboration between parties, based on mutual trust. In this arrangement, the agent will always act for the account of the principal, but may perform their function either in their own name or on behalf of the client.

Acting in one's own name constitutes indirect representation, because, against a third party, the agent is not directly representing the principal. However, when acting on behalf...

Verbal Judgment Procedure (Item 23)

It is a simplified method characterized by the following stages:

• Demand
• Summons to a hearing
• Visa (Admission/Endorsement)
• Judgment

This procedure offers positive effects (speed) but also negative consequences (risk of harm to the right of defense).

Demand and Classification of Claims

Standardized Forms: Used for monetary claims when the amount does not exceed €2,000. The forms are available in court and must be made available to the public; no separate application is required.

Brief Demand: Required for demands greater than €2,000 or Verbal Judgments (JV) based on material subject matter. The demand must identify the plaintiff, the defendant, and the competent court. The claim must clearly establish the relief...

The Convention: Nature and Content of the Agreement

The agreement is defined as a meeting of the minds between the debtor and the community of creditors, which, when signed by the judge, satisfies the creditors' claims.

Mandatory Rules and Limitations

The contents of the agreement are subject to mandatory rules:

• Acquittals: May not exceed half of each unsecured debt.
• Payment Terms: Expectations for ordinary loans shall not exceed five years following court approval.

These limits may be exceeded when the insolvent business holds special importance to the economy, supports the economic management authority, or when the agreement is treated as an early proposal.

Effectiveness and Conclusion

The effectiveness of the agreement requires two successive elements:...

Section Four: Visitation Rights

Article 385: Right to Visitation

A parent who is not exercising parental authority, or who does not have custody of the child, is entitled to visit them. Furthermore, the child or adolescent has the inherent right to be visited.

Article 386: Scope of Visitation

Visits may include:

• Access to the residence of the child or adolescent.
• The possibility of traveling to a location other than their residence, provided the interested party is authorized.
• Alternative forms of contact, such as telephone calls, letters, or digital communication.

Article 387: Establishing Visitation Arrangements

Visitation arrangements should be mutually agreed upon by the parents, while considering the child's perspective. If an agreement is not...

Article 367. Special Cases for Food Requirements

The food requirement is also appropriate when:

• a) The identity is established indirectly through a binding decision rendered by a judicial authority;
• b) The identity is confirmed by an explicit, written statement from the respective parent or a formal confession in an authentic document;
• c) According to the judge hearing the application, the subsidiary can link a set of circumstances and evidence which, taken together, constitute sufficient, accurate, and consistent proof.

Article 368. Mandated Subsidiary Obligations

If the father or mother has died, lacks economic means, or is disabled, the food requirement falls upon the older siblings of the child or adolescent in order of proximity, followed by...