Accounting Regulations and Practices in Spain: A Comprehensive Look
Why Are Accountants Kept? Which Different Interests Are Protected by Accounting Activity?
Point Out the Different Sources of Regulation
The basic legislation setting out the legal framework in the sphere of accounting law is embodied in Spanish corporate legislation and has been amended in recent years in response to the mandatory harmonization of that legislation with EU Directives. Also, a hierarchy of sources was established to distinguish between:
- Fundamental legislation: the Commercial Code and
Medieval Canon Law: Development and Collections
Canon Law in the Middle Ages
Canon Law in the Middle Ages and Its Collection
One of the principles of the Gregorian reform was the unification of canon law against the heterogeneity of regional royalty collections and centralized legislative law that created the Pontiff, primarily through the Decretals.
This principle was first carried out using the same technique and under the influence of the commentators at the universities. Rescue all the universal canon law that was scattered and giving the value
Read MoreLis Pendens: Understanding Legal Disputes in Civil Procedure
Lis pendens refers to the legal situation where a dispute is awaiting a decision by a Court of Justice. According to Article 410 of the Civil Procedure Act (CPA), this situation begins from the moment the claim is brought, “should it then be given leave to proceed.”
Article 410 CPA: Commencement of lis pendens; it will start when it is admitted or filed, but if it isn’t admitted, it will never have existed.
Procedural Consequences
Defense of Lis Pendens: Article 421 CPA states that the defense of lis
Spanish Constitution 1978: Key Democratic Institutions
The Spanish Constitution of 1978
The Spanish Constitution is the supreme law of the land. It includes our superior values that should guide our coexistence: freedom, justice, equality, and political pluralism.
Government
- Spain is a social and democratic state of law.
- National sovereignty resides in the Spanish people.
- The form of state is the parliamentary monarchy.
- Spain is set up as a decentralized state composed of 17 autonomous communities and two autonomous cities.
Rights and Duties of the Spanish
Read MoreJudicial Control of Administrative Discretionary Powers
Administrative Discretion: Legal Limits and Judicial Review
Discretion, Legal Gaps, and Indeterminate Legal Concepts
The submission of power to the standard requires, after the purification of any anomalous behavior, that the responsible judicial activity complements the legality principle. Today, the judicial activity of public administration, a constitutional requirement (Article 106.1), complements the legality principle.
From the moment we define legal power and authority as limited, it is necessary
Read MoreFrench Administration and Parliament: Structure and Functions
The French Administration
Since the beginning of the Fifth Republic to date, and regardless of the tasks assigned, the French Administration has been both the subject and object of public policy. In the context of the welfare state, its role has been changing due to the existence of power in Brussels. The peripheral and the rationalization of structures is one of the main purposes of the Fifth Republic.
Large ministries have been created to meet social demand. There have been attempts to change the
Read More