Mobile Property: Acquisition and Loss of Ownership
NOTE LESSON 08: Mobile Property
Forms of acquisition and loss of property: the acquisition of property incorporates the rights of the owner into a holder. If, on the one hand, a person acquires ownership of a movable, on the other hand, another loses it simultaneously. Thus, the acquisition and loss are analyzed at the same moment. These are the acquisitive and eliminative modes:
1. Occupation: This occurs when someone takes possession of an unowned movable (including chattels) that was not yet appropriated
Read MoreUnderstanding Official Misconduct and Legal Penalties
Prevarication of Officials and Other Unfair Conduct
Art 404. A public authority or official who knowingly commits injustice, prescribes an arbitrary decision in an administrative matter. Article 405. A public official or authority, in exercising their competence and knowing of their illegality, intends to appoint or gives possession to the exercise of a particular public office to any person without meeting the conditions established by law. Article 406. A penalty of a fine shall be imposed on the
Read MorePresidential Powers in Chile: Appointments, Judicial Oversight, and Military Command
Appointment of Authorities
Art 32 N° 7, 8, and 10 CPR: The President of the Republic appoints officials of his exclusive confidence, freely chosen without public tender and removable at will. These include Ministers of State, Secretaries of State, Mayors, Governors, Diplomatic Agents, and representatives to international organizations.
Other positions, like leaders of public services (excluding supervisors), are appointed as per specific laws.
Appointment of the Comptroller: (Art 32 N° 9 linked with
Read MoreCriminal Law: Error, Unlawfulness, and Defenses
Criminal Law: Error
From a criminal perspective, error is defined as “the ignorance or misrepresentation of any or all facts considered unlawful or their significance.” Plato distinguished between ignorance (a complete lack of knowledge) and error (false knowledge). There are two main types of error:
Types of Error
- Error of fact (error facti): A mistake concerning the elements of the offense.
- Error of law (error juris): A mistake concerning legal elements.
Further distinctions include:
- Error in the
Employment Contracts, Salaries, and Employee Rights
Employment Contracts, Salaries, and Employee Rights
Salary and Payroll
Salary is the total economic benefit in money or in kind, including:
- The base salary rate, set by the working time.
- Salary supplements: Fixed according to the worker’s personal conditions, the work done, their status, and company results.
Payroll is the receipt of wages or salary, as per the official model or collective agreement/company covenant.
- Total compensation includes total earnings, including overtime.
- Proportion of extra payments:
Understanding Inheritance and Gift Tax (Act 87, 1991)
Estate and Gift Tax
Act 87, 1991
This regulation, along with regional government powers, governs inheritance and gift taxes. Valencia Autonomous Law 13/1997 further clarifies tax assignments. While inheritance and donations share common standards, they are distinct concepts.
I. Inheritance Tax
1. Inheritance and Accrual
Inheritance tax (HI) applies to property acquired upon the death of a natural person. If the acquirer is a legal entity, income tax applies. Each inheritor is taxed separately. For
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