Essential Commercial Contracts: Advertising, EPC, and Leasing Law
Key Commercial Contracts: Advertising, EPC, and Leasing Law
Advertising Contracts Fundamentals
Advertising Contracts are commercial agreements characterized by the entrepreneurial status of both the advertiser and the advertising agency, aiming for the massive diffusion of the advertiser’s products or services.
Key Elements of Advertising Contracts
- Advertiser: The natural or legal person in whose interest the advertising is carried out.
- Advertising Agency: Natural or legal persons professionally organized
Key Spanish Tax Obligations for Non-Residents
Joint and Several Tax Liability for Non-Residents in Spain
Under Spanish Tax Law, non-residents can be held jointly and severally liable for tax debts in specific cases. This liability arises when a non-resident, either directly or indirectly, facilitates or benefits from actions that result in non-payment or evasion of taxes due to the Spanish Treasury.
For example, if a non-resident transfers assets to avoid collection, or participates in the concealment of income or property, they may be jointly
Read MoreCorporate Legal Compliance: Capital, Governance, and Insolvency Rules
Analysis of Corporate Legal Requirements (C.E.A.)
1. Choosing the Joint Stock Company (S.A.)
The desire to raise capital easily, avoid restrictions on share transmission, and limit liability points exclusively to the legal form of a Joint Stock Company (S.A.).
This entity is regulated by the Corporate Enterprises Act (C.E.A.). Since the minimum capital requirement (€60,000) is also exceeded, this legal form is confirmed.
2. Validity of Non-Cash Social Contributions
The office, valued at €3,000,000,
Read MorePublic Finance: Budget Structure, Revenue Sources, and Modification Procedures
Budgetary Structures and Economic Classification
Economic Classification of Budget Expenditures
The economic classification of budget expenditures of the state and its autonomous agencies is structured into chapters:
- Chapter 1: Personnel Expenses.
- Chapter 2: Current Expenditure on Goods and Services.
- Chapter 3: Financial Expenses.
- Chapter 4: Current Transfers.
- Chapter 5: Implementing Contingency Budget Fund.
- Chapter 6: Real Investments.
- Chapter 7: Capital Transfers.
- Chapter 8: Financial Assets.
- Chapter 9:
EU Internal Market: Phases, Principles, and Free Movement Rights
The EU Internal Market: Phases and Principles
Phases of Economic Integration
The process of EU economic integration follows distinct phases:
- Free Trade Zone: Elimination of tariffs between Member States (MS).
- Customs Union: Adds a common external tariff.
- Common Market: Ensures free movement of goods, persons, services, and capital.
- Economic Union: Coordinates economic policies.
- Economic Integration: Deepest level, often leading to political integration.
Historical Evolution of the Internal Market
- 1957 Treaties:
Fundamentals of Legal Systems and Jurisprudence
Law: Definition and Purpose
- Definition: Recognized, legitimate, and mostly codified standards binding a community.
- Characteristics:
- Universal: Applies to everyone in the jurisdiction.
- Coercive: Enforceable through institutions.
- Open: Accessible and understandable to those subject to it.
- Functions of Law:
- Order: Maintains public, political, social, economic, international, and moral order.
- Conflict Resolution: Provides peaceful ways to resolve disputes.
- Rights Protection: Secures individual and collective