Administrative Penalties: Principles and Application
Legal Principles
Includes a double guarantee: Material (unlawful conduct and sanctions in writing) and Formal (law book on penalties). Clarifications regarding reservation bills: no provision for procedural matters, can be accomplished by Decree Law, no retroactive regulations, applied with Administrative Law nuances. Regulations absolutely prohibited: independent or not clearly subordinate to the legal clause, or based on unspecified remission. Collaboration-regulation is permissible when the law
Read MoreJudicial Proceedings in Tax Law: Venezuela’s Legal Framework
Title VI: Judicial Proceedings
Chapter I: Tax Appeal Litigation
Section One: Filing and Admission of Application
Article 259 – The contentious tax appeal shall be admissible:
- Against acts of particular effects that can be challenged through administrative appeal, without prior exercise of this resource.
- Against acts referred to in the previous paragraph, when the administrative appeal was denied implicitly under Article 255 of this Code.
- Against decisions that wholly or partially deny the administrative
Understanding Obligations: Types and Legal Implications
1) Joint Obligations
Joint obligations involve multiple benefits, all of which must be fulfilled by the debtor. The debtor is required to provide cumulatively more benefits for the fulfillment of all. This is governed by common law rather than the Civil Code (CC) regarding simple obligations. The debtor is not de-obligated until each provision in the full obligation is met.
2) Alternative Obligations
In alternative obligations, the debtor is required to complete only one of several benefits listed
Read MorePreventive Detention in Criminal Proceedings
Preventive Judicial Deprivation of Liberty
Article 250 – Hometown. A Control Judge, at the Public Prosecutor’s request, may order the preventive deprivation of liberty of the accused, provided it is proven that:
- An offense exists that warrants imprisonment and whose criminal action is not clearly prescribed.
- Founded, cogent evidence concludes that the accused has been involved in or participated in the commission of an offense.
- A reasonable assumption exists for assessing the particular circumstances
Auction Procedures in Legal Enforcement
October 13, 2009
Compliance Enforcement
If a judge issues a compliance order (interlocutory sentence), the performing party, not the executive, may appeal. If the judge decides otherwise, it leads to execution and attachment. The execution will only be heard to raise exceptions. If transfer grants opposed to the performer are resolved, the judge decides if the case goes to trial. After sentencing the exceptions, if execution is refused and seizure occurs on money or specific assets, the sentence shall
Read MoreChilean Business Law: Key Concepts and Cases
Chilean Business Law Essentials
The following points address key aspects of Chilean business law, including taxation, employment, and consumer rights.
Taxation
- Income Tax: Accrued vacation can be taken after the first month of work. Income tax in Chile generally applies only when there is income.
- Taxation of Profits: Profits of a company like Pérez y Pérez Limited are subject to First Category tax.
- Inheritance Tax: Gifting property to avoid inheritance tax does not exempt the recipients from income