Comparing French and German Sales Contract Systems & Brazilian Law
French System
The contract of sale transfers the property immediately. The transfer of ownership occurs on the same day of the obligation, which is based on the contract. Even before paying and receiving the good, once the contract is signed, the ownership is transferred, and the good belongs to the buyer. Example: If a person signs a purchase and sale agreement for a car, whether they have paid for it or not, or even if the car has not been delivered, the buyer is already the owner. If a tree falls
Read MoreBrazilian Tax System: Key Taxes and Regulations
1. Import and Export Taxes
What are the functions of import and export taxes?
Import tax primarily serves an extrafiscal function, protecting domestic industry. Export tax is mainly an instrument of economic policy.
What is the taxable event of import tax?
The taxable event is the entry of foreign products into the country. For goods shipped for consumption, it’s the date of registration in customs.
Is import tax subject to the principle of precedence?
No, it can be increased during the financial year
Read MoreCrime Classification and Definition: Legal Perspectives
Concept of Crime
There are several definitions of crime: doctrinal, substantial, and legally defined. Sociologically, crime is a serious breach of social order, but this is a pre-legal concept.
Doctrinal Concepts
Each author presents their own definition, aiming to establish the moral and philosophical foundations of punishable offenses. Examples include:
I) Garofalo: Crime violates fundamental altruistic sentiments like piety and probity.
II) Francisco Carrara: Crime violates state law enacted to protect
Read MoreBusiness Structures and Classifications
Lempresari
A. Historical Development
Eighteenth century: The capitalist employer as the owner of the means of production (Adam Smith). In the Industrial Revolution, the lèpoca Lempresari is individual. Lempresari matches the owner of capital and handles mass production. Lempresari is defined as the individual who commits their ability to operate lempresa and faces the risk of the activity.
Eighteenth – Nineteenth century: The businessman as entrepreneur (Cantillon, Say). Cantillon is the person who
Read MoreSpain’s Transition to Regional Autonomy: The 1978 Constitution
The Emergence of Regional Organization in Spain
The establishment of political autonomy in Spain recognized the self-governance aspirations of various regions, ending rigid centralism. This new state management model introduced multiple power centers. While unprecedented in the Second Republic’s legislation, the regional structure in the 1978 Constitution was innovative. The Constitution’s Preliminary Title and Article 2 “recognize and guarantee the right of autonomy within the Spanish state to the
Read MoreEuropean Union: Structure, Institutions, and Processes
Part II: EU Organs and Institutions
Item 1: General Considerations
The EU’s institutional framework comprises five key institutions:
- Council of the European Union
- European Parliament
- European Commission
- Court of Justice of the European Union
- Court of Auditors
These are listed in Article 7.1 TEC and Article 5 TUE. Subsidiary bodies, like the Economic and Social Committee and the Committee of the Regions (EC field), are found in Article 7.2 TEC and serve consultative roles. Other economic bodies include the
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