Fundamental Rights in the European Convention on Human Rights
The Theory of Neutral Information
Respect for Fundamental Rights
Recognized in Title I EC and, especially, the rights to honor, privacy, and self-image (art. 20.4 CE). Despite the limitation of freedom of information in support of those rights, the TC believes that offensive remarks are unnecessary regardless of the information received and, therefore, are unnecessary [STC 29/2009 (1,445,207 Tol)].
- Freedom of information also prevails over the right to honor when the information disseminated can be
Spanish Criminal Justice System: A Comprehensive Overview of Security Measures
Tema 4 – Safety Systems: * 1. Monistic systems: among them there are two basic positions:
a. Absorption-tier system of punishment for the security measure: This system advocates for applying the security measure to all criminals. It was based on scientific positivism (Ferri, Lombroso). This is a utopian system that has never been implemented and has no acceptance.
b. Absorption-tier system of security measures with grief: This system had a certain rationale that led to a unified system that said
Occupational Health and Safety Guidelines
1. Circumstances Leading to Lockout
The following circumstances can lead to a lockout:
- Imminent danger of violence or serious harm to individuals or property.
- Illegal occupation of the workplace or the possibility of such occurrence.
- Disruption of the production process due to absence or irregularities in work.
2. Scope of the Convention
The convention’s scope includes:
Planning
Defines the geographical area (state, provincial, district, or local) where the convention applies.
Functional
Specifies the industry,
Read MoreCorporate Income Tax in Spain: A Comprehensive Guide
Corporate Income Tax in Spain
I. Introduction
Important Considerations for Companies
This guide provides an overview of the corporate income tax (CIT) regulations in Spain, focusing on direct, personal, and subjective aspects. It outlines the key elements of the tax, including its scope, taxable events, income estimation, and allocation. The guide also covers topics such as tax residency, exemptions, deductions, and tax credits.
II. Scope and Application
The CIT applies throughout Spain, subject to specific
Read MoreSpanish Corporate Income Tax: A Comprehensive Guide
IMP.SOCIEDADES
Direct, Personal, and Subjective Nature
This legal entity enforces the taxable event. Objective: Charged on corporate income and other legal entities.
Scope
Applies throughout the Spanish territory, subject to provincial tax regimes (Navarre and the Basque Country), in accordance with Article 96 EC. If there is no treaty, Spanish tax law applies.
Chargeable Event
The chargeable event is the act of obtaining income, whatever its source or origin, by the taxpayer residing in Spain for more
Read MoreThe Spanish Constitution of 1978: A Comprehensive Overview
The Spanish Constitution of 1978
Introduction
This document offers a political-juridical commentary on the Spanish Constitution of 1978. It is a primary source, dating back to October 31, 1978. The Constitution, the supreme law of Spain, governs public authorities and citizens alike. It came into effect on December 29, 1978, following a referendum on December 6, 1978, and subsequent royal sanction on December 27, 1978. Its promulgation marked the culmination of the Spanish Transition, a period of
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