Business Structures: A Comprehensive Guide

Company Topology

Topology

Companies are ranked according to various aspects:

  • Size: (Large, Medium, and Small)
    • Criteria: Asset value, income volume, number of employees.
    • Most common criterion: Number of workers (Large: >250, Medium: 50-250, Small:
  • Activity: (Primary, Secondary, and Tertiary Sectors)
    • Primary Sector: Activities related to natural resources (e.g., agriculture, fishing).
    • Secondary Sector: Industry-related activities (processing) and construction.
    • Tertiary Sector: Services-related activities
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States of Emergency in Chile: A Comprehensive Guide

States of Emergency in Chile

Declaration and Congressional Role

The President of Chile can declare a state of siege or a state of assembly, but only with the approval of the National Congress. Congress has five days to vote on the President’s proposal, with a simple yes or no decision. No amendments or conditions can be added. While Congress deliberates, the President can temporarily declare a state of siege or assembly.

Duration and Extension

A state of siege lasts 15 days, extendable by the President

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Understanding Tax Liabilities: A Comprehensive Guide

Day 5: Exploring Tax Liabilities

Tax Benefits as Defined by the LGT

Article 17 of the LGT outlines the benefits that constitute the tax. It states:

  1. Juridical and Taxed Means: All obligations, duties, rights, and powers arising from the implementation of taxes.
  2. Derivations from Juridical and Tax Means: Material and formal obligations for both taxpayers and the Administration, including tax penalties for noncompliance.
  3. Tax Liabilities: Primarily material obligations, such as payments on account, resulting
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Notary Public Guide: Responsibilities, Excuses, and More

Excuses for Notaries

Notaries can be excused from acting on holidays or outside of office hours if the parties involved do not anticipate urgent matters. However, exceptions exist. Even on holidays or after hours, a notary must act in cases of extreme urgency or for wills of social or political interest. They must also act, without charging fees, for emergency wills that cannot be delayed.

Substitution and Notary Association

A notary may act personally or through a substitute partner.

Substitution

Substitution

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Spanish Parliamentary Procedures: A Comprehensive Guide

1. Parliamentary Groups: Concept and Legal Nature

Concept

The Parliament consists of a variable number of members, with some continuity and organization, expressing political pluralism, and serving the public relevance of Parliament.

Legal Nature

Different interpretations exist regarding the legal nature of parliamentary groups:

  • Associations with public or private functions.
  • Parliamentary bodies.
  • Entities with autonomous legal personality, even outside the chamber.

2. Parliamentary Groups: Composition

Congress

(

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Legal Theory: Kelsen vs. Hart on the Foundation of Legal Systems

The Master Rule and the Unity of Law

The principle of unity in law, alongside completeness and consistency, is key to understanding legal systems. Positivism, exemplified by Kelsen’s fundamental rule and Hart’s rule of recognition, offers different perspectives on this unity. The question is whether this rule is internal to the legal system or an external element.

Hans Kelsen’s Pure Doctrine of Law

Hans Kelsen’s pure doctrine posits a chain of legal norms, where each norm’s legality depends on the

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