Retroactivity, Analogy, and Abuse in Spanish Tax Law
RETROACTIVITY
Consists on t application of a provision to situations created before t entering into force of t provision.
art
10.2LGTthis followsart.2.3CC.Unless otherwise provided tax provisions will not have retroactive effects and will apply to instantaneous taxes after their entering into force n to periodic taxes.However provisions establishing tax infringements n penalties aswellas surcharges will have retroactv. Effects in respect of decisions which are not final when its applications is more
Read MorePortuguese Legal System: A Comprehensive Overview
STATE BUILDING:
The Constitutional text was drafted on April 2, 1976, and has undergone multiple amendments, called revisions, in 1982, 1989, 1992, 1995, 2001, 2004, and 2005.
Ombudsman (“Provedor de Justiça”):
The Ombudsman receives all complaints from Portuguese citizens against the government and Portuguese public administration.
- Allows persons (individuals and collective entities) to complain about the public administration and the legal system in general.
- The current Ombudsman is José de Faria
The Importance of Employee Training and Development: Legal Aspects and Benefits
OVERVIEW
Background and Development of Training
- Job training as a development emerged at the beginning of the Industrial Revolution, which occurred in the middle of the eighteenth and early nineteenth centuries. It stemmed from the impact of technological progress, which generated the need to produce skilled workers and leaders.
- In the past, members of civilizations transmitted their knowledge and skills directly.
- An experienced person provided the information needed to develop a skill, and a rookie,
The Bill of Rights and Civil Liberties
The Bill of Rights
Be able to:
- Identify each of the 10 Amendments in the Bill of Rights and what each is about
Amendment 1
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.
RASP(berry) P(i)
- Religion
- Assembly
- Speech
- Press
- Petition
Amendment 2
A well regulated militia, being necessary to theRead More
Business Law in Spain: A Guide to Companies, Professionals, and Structures
Companies, Professionals, Structures, and Institutions of Tourism Law
Businessmen and Entrepreneurs in Spain
Who is a businessman?
- A “single person or entity”
- who acts on his/her own behalf,
- in an organized and professional manner
- an economic activity
Article 1: “business persons” are:
(1) Those who, having the legal capacity to engage in business, do so habitually;
(2) Business or industrial companies incorporated pursuant to this Code.
Types of businessman: Empresarios individuales (individual businessman)
Employment Contracts: Types and Termination in Spain
THE JOB: concept and types
Dismissal is the institution through which the employer unilaterally terminated the contract of employment with the presence of a ground either the objective or discipline. The dismissal is enforceable from the moment of communication by the employer. Against this theory argues that the dismissal is not really effective until judicial confirmation and while we would be in an anomalous situation of suspension of the contract. That theory of the suspension of the contract
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