Commercial Law: A Comprehensive Guide to Commercial Practices, Merchants, and Companies in Chile
Commercial Practice (Article 4)
Commercial practice is the constant repetition of a uniform standard of conduct by members of a community united in the conviction that it corresponds to a legal necessity.
Commercial practice, related to trade, refers to commercial transactions and commercial law. However, the practice differs from usual civil law in the following ways:
- In civil law, practice is not law. However, where the law refers to it, a law for practice in business law supplements the silence
Employment Contracts and Labor Practices
Indefinite Contracts
Regular Indefinite Contracts
These contracts are for life and have no particular requirements except that they must be in writing.
Indefinite Contracts for the Promotion of Permanent Contracts
These contracts encourage employers to hire permanently from specific groups:
- Workers with disabilities
- Unemployed youth aged 16 to 30
- Individuals over 45
- Women in under-represented areas (low female employment rate)
- Collectively, socially excluded individuals
These contracts must be in writing.
Read MoreProcedural Acts in Legal Proceedings
PROCEDURAL ACTS
Procedural acts are legal acts that have a direct and immediate effect on the establishment, development, modification, or termination of proceedings or the reality of relations involved in the process.
Unlike other legal acts, procedural acts have specific forms and requirements that are absolutely necessary for their validity and effectiveness. These requirements include:
Form of Process
The form of process is generally established by law.
- Form Strict: This refers to whether processes
Understanding Iter Criminis: Stages of a Crime in Criminal Law
Iter Criminis: The Stages of a Crime
TEMA No 4 (4º “B”) – Imperfect Crime
This section explores the concept of Iter Criminis, also known as the ‘way of crime’. It outlines the different stages a crime passes through, from the initial thought to its completion (or lack thereof).
Iter Criminis or Way of Crime
This refers to the various phases a crime goes through, from the moment the perpetrator conceives the idea to its final outcome.
Stages:
1. Deliberative Acts:
These are the initial thoughts and intentions
Read MoreUnderstanding Corporation Tax in Spain: A Comprehensive Guide
Corporation Tax in Spain
Introduction
The Spanish tax system levies income tax based on the nature of the income holder:
- Individuals (Natural Persons): Taxed under the Personal Income Tax (IRPF).
- Legal Entities: Taxed under the Corporation Tax (IS).
Regulation and Sources
The Corporation Tax is primarily regulated by:
- Legislative Royal Decree 4/2004 of March 5th: This decree introduced the Revised Text of the Corporation Tax Law.
- Royal Decree 1777/2004 of July 30th: This decree approved the Corporation
Understanding Temporary Work Contracts in Spain
Temporary Work Contracts in Spain
Types of Temporary Contracts
Eventually Contract
This contract is used when a company has a need for timely production, such as an accumulation of work. It lasts for a maximum of 6 months within a 12-month period. Collective agreements may specify the number of these contracts allowed per company.
Temporary Replacement Contract
This contract covers temporary absences of permanent or temporary employees. There are two common types:
- Substitution: Covers an employee on leave,