Understanding Spanish Accounting and Business Registries
Where and When to File Accounting Records in Spain
(Art. 279 LSC) The Corporate Law mandates that companies file their financial statements at the Mercantile Registry corresponding to their registered office location. This filing must occur within one month of approval, accompanied by:
- A certificate of resolutions adopted by shareholders at the Annual General Meeting where the statements were approved.
- The proposed distribution of profit.
- Copies of the financial statements, directors’ report, and
Spanish Social Security: Benefits and Structure
Item 7: Social Security in Spain
1. Structure of the Social Security System.
The public authorities shall maintain a public Social Security system for all citizens to ensure care and adequate social benefits in situations of hardship, particularly unemployment.
Social Security Systems
The Social Security system is a public system with a number of schemes that have a universal character, since it seeks to extend to the entire population by ensuring adequate assistance and benefits in situations of need.
Read MoreFortuitous Event & Force Majeure in Contract Law
Fortuitous Event and Force Majeure
Definition: Article 1272 of the Civil Code
The debtor is not obligated to pay damages when, as a result of a fortuitous event or force majeure, they have ceased to give or to do what was required or have executed what was forbidden.
Theories Differentiating the Two Expressions
- Of Roman origin:
- Fortuitous event: One that comes from natural accidents or falls outside the human will.
- Force Majeure: Comes from a third party, whether this third party acted legitimately or
Journalistic Texts: Definition, Types, and Language
Definition of Journalistic Texts
Journalistic texts are those whose purpose is to report on events and topics of general interest. Their main function is to inform, but they also support critical assessments and opinions about events, news, etc.
Characteristics of Journalistic Texts
- Subject: Heterogeneous, addressing various issues and questions.
- Sender and Receiver: Collective. There is a team that develops the news, and it is addressed to a general group of people.
- Channel: Traditionally print (newspapers,
Key Events in Canadian History: White Paper, Residential Schools, October Crisis
Key Events in Canadian History
White Paper, 1969
The 1969 White Paper, unveiled by Trudeau and Jean Chrétien, proposed ending the special legal relationship between Aboriginal peoples and the Canadian state and dismantling the Indian Act.
- It was an attempt to address the systemic inequalities between Indigenous peoples and settlers.
- The plan proposed replacing the Indian Act.
- The federal government intended to achieve equality among all Canadians by eliminating Indian status as a distinct legal status
Spanish Constitution of 1978: Rights, Principles, and Structure
The Constitution of 1978
It was passed by Parliament on October 31, 1978, adopted by national referendum on December 6, and sanctioned by the King on December 27. It was published in the Official Gazette on December 29 and entered into force on that date.
Structure and Content
It consists of a preamble and is divided into a dogmatic part (which includes the Preliminary Title and Title I) and an organic part (covering Titles II to X).
- Title I: Fundamental Rights and Duties of the Spanish.
- Title II: On