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

Duty of Professional Secrecy

Members of the company (Art. 65.2 ET) and personnel delegates (Art. 62.2 ET) must observe professional secrecy regarding the following issues:

• Matters referred to in paragraphs 1, 2, 3, 4, and 5 of Art. 64 ET.
• Information the company expressly qualifies as reserved, provided such issues are objectively sensitive.
• Documents delivered by the company, which cannot be used outside the scope of the business or for purposes other than those for which they were provided.

Meaning of the Duty of Confidentiality

This duty requires using information obtained during representative functions with caution and strictly within the business scope. A broad interpretation of this duty is prohibited if it prevents employee representatives...

Legal Obligations: Definition & Elements

A mandatory legal relationship exists between two or more persons, where one can require the other to perform a certain prestation (performance).

Aspects of Legal Obligations

• Active: A person's right to require another to perform a specific benefit.
• Passive: The corresponding duty of another person to perform the required prestation.

Elements of Legal Obligations (3)

• Subjects: Can be natural or legal persons. The Creditor has the right to require the performance, and the Debtor must make the provision.
• Object: The benefit or behavior that the creditor has the right to demand from the debtor.
• Legal Link: The legal relationship connecting the two subjects, where one party must satisfy the creditor's benefit.

Invoices serve as proof of operations recorded in these books, specifically for travel bills.

Admissibility of Re-inspection for 2008 Income Tax

Yes, it is admissible. LGT Article 140.1 states that: "Given a resolution in a limited verification procedure, the tax authorities may not make a new adjustment in relation to the object referred to in paragraph 2 of the preceding article unless a limited verification or inspection procedure is initiated after new facts or circumstances arise from actions other than those made and specified in that resolution."

This article therefore implies that it is possible to initiate a procedure to inspect income tax for 2008, but a new adjustment can only be made if new facts or circumstances emerge.

Procedure Length

Core Principles of Employment Contracts

Employee Characteristics

Employees should generally be over 16 years of age. Individuals under 16 may only be employed as apprentices under specific conditions.

Purpose of Employment Contracts

The primary purposes of an employment contract are to:

• Protect the health and life of the employee.
• Demonstrate that the employee can maintain a lifestyle consistent with their salary.
• Ensure a standard of living compatible with human dignity.

Contract Validity and Effects

Invalidity (Article 9)

An employment contract is considered invalid if there is evidence of fraud, distortion of its terms, or hidden objectives that could ultimately lead to the contract's termination.

Legal Effects of Invalidity

• Erga Omnes: The invalidity

General Contractual Clauses (CGC)

CGC: "are standard clauses in a contract imposed by one party, regardless of its authorship, external appearance, size or other circumstances, and intended to be incorporated into a plurality of contracts."

Legal Status and Control System

Legal status: These are elements that make it possible to streamline contracting processes but can be negative because they may express the dominance of the offeror over the consumer. The result can be a model contract virtually immune to consumer complaints. Therefore, the law has imposed conditions that constitute a control system established by Law 26/1984 and Directive 93/13/EEC (1993).

The control system under these laws performs two types of control:

• Control of incorporation:

1. The Concept of Secondary Victimization

In contrast to primary victimization, which refers to the direct consequences of being a crime victim, secondary victimization derives from the relationship between the victim and the criminal justice system. The system itself can create secondary victimization, leading to numerous drawbacks for the individual.

2. Drawbacks During the Police and Judicial Stages

• Police Interaction: Victims often face inattention, long waiting hours, hostile interrogations, and a lack of clear information.
• Legal Proceedings: The justice system is frequently slow, characterized by hostile questioning, lack of information, and the fear of confronting the perpetrator.
• Economic and Social Impact: Victims may face financial burdens

Individual Employer (Sole Proprietorship)

Input

No specific input required as there is no legal separation between business and personal assets.

Responsibility / Liability

Personal and unlimited liability for the owner.

Representation

The owner represents the business. Attorneys or agents can be appointed.

Minimum Capital

No minimum capital required. There is no distinction between business assets and personal assets.

Observations

For married individuals, liability for business debts may depend on the applicable marital property regime.

Civil Society

Partners

Minimum of 2 partners.

Contributions

Contributions can include work (job), money, assets, or rights.

Responsibility / Liability

Personal, unlimited, and joint liability for all partners.

Management (Government)

Class Standing

• Ad procesum: Procedural standing.
• Ad causam: Standing regarding the cause of action.
  • Activa: Eligibility for the applicant.
  • Passive: Standing to be sued.
• Regular: Exercised by the owner of the right in the process.
  • Direct: Held from the beginning.
  • Indirect: Received from a third party.
• Special:
  • Representative: Exercise of a right in the interest of others.
  • Substitute: Exercise of others' rights in one's own interest.
  • Direct (1522 CC): Direct legal standing.

Methods of Litis Consortium

• Temporal Classification:
  • Native: Takes place from the beginning of the process.
  • Occurred: Occurs after the process has started.
• Structural Classification:
  • Active: Multiple applicants.
  • Passive: Multiple defendants.
  • Mixed: Multiple individuals on both sides.
• Voluntary

Title VII: Budgetary System

Article 60: The Republican Moral Council does not display or sort the general supervision file. A decision may allow judicial copying, displaying, or inspection of any particular document, record, or book that corresponds to the file, except for documentation, books, or records that are of a privileged and confidential nature, according to the consideration of the President of the Republican Moral Council.

Article 61: Certified copies requested by authorities or individuals from the Republican Moral Council are issued by the Executive Secretary in cases where the President deems it appropriate. Certified copies may be issued through photographic processes, photocopies, or similar methods.

Article 62: Those who have...