Chilean 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
Elements of Criminal Attempt and Voluntary Desistance
Elements of Criminal Attempt
There are four objective factors:
- Performance of Execution Acts: The subject must move beyond the internal phase and preparatory acts, performing external actions. This includes practicing at least part of the implementing acts in an unfinished attempt, or all in a finished attempt.
- Criteria for Determining Completion:
- Objective Criteria: When all necessary acts for consummation occur, it’s a finished attempt.
- Subjective Criteria: Completion is based on whether all acts planned
Understanding International Adoption Laws in Spain
Part I.
General Provisions.
Chapter I.
Scope.
Article 1. Scope.
1. This law regulates the competence of judicial and Spanish consular authorities and the determination of the law applicable to international adoptions, as well as the validity of adoptions in Spain formed by foreign authorities.
2.Adoption means the legal bond of filiation which has a foreign element derived from the nationality or habitual residence of the adoptando or adopter.
Article 2. Scope and Purpose of the Act
1. This law establishes
Read MoreEmployee Leave and Termination Essentials
What is a Leave of Absence?
A leave of absence is a temporary period away from work, distinct from suspension. While suspension guarantees the right to return, leave may not.
Types of Leave
- Personal Leave: Requires one year of employment. Minimum 4 months, maximum 5 years. Reapplication allowed after 4 years from the previous leave. Job reservation is not guaranteed.
- Leave for Care of Relatives: Up to 3 years for child care (adoption or fostering), from birth or legal adoption/fostering date. Up to
Spanish Constitutional Evolution (1812-1978)
The Constitutional Legal System (1812-1978)
Chronology and the Concept of Constitution
Chronology: 1812-1978. This stage, known as the “constitutional legal system,” spans from the first Spanish Constitution (Cadiz, 1812) to the most recent. The Constitution defines this era, marking the transition from the old regime to a constitutional one. The Constitution of Cadiz, under Ferdinand VII, was short-lived.
Definition: The Constitution is the supreme law of the nation, the fundamental law of the State.
Read MoreInterpreting Law: Subjective Theory and Retroactivity
Subjective Theory of Legal Interpretation
The subjective theory posits that law embodies the legislature’s intent. Interpreters must reconstruct the historical will behind the law, mentally placing themselves in the legislator’s shoes.
This theory assumes law expresses the legislator’s will. Interpreters analyze the words used to uncover the intended meaning.
Conflict of Laws in Space
General Rule
Savigny states that the law applied should align with the legal nature of the issue, whether national or
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