Understanding Retroactivity, Grammatical Rules, and Legal Interpretation
Retroactive Law and Paul Roubier’s Doctrine
According to Paul Roubier’s doctrine, laws are considered retroactive when applied:
- To facts governed by prior law.
- To ongoing legal situations, depending on the impact occurring before the new law’s enactment. If the new law applies to unrealized consequences of an incident under prior law, it has an immediate, not retroactive, effect.
Grammatical Elements in the Civil Code
Article 19, paragraph 1 of the Civil Code states that “when the meaning of the law
Read MoreConstitutional Reform Process in Spain
Constitutional Reform Initiative
The constitutional reform initiative is subject to requirements and constraints common to those instances when subjects can be initiated and authorized to do so.
Timing of the Reform
The constitution prohibits a constitutional reform from beginning “in time of war or under any of the statements provided in art.116.” There must be a position of political normalcy in order to prevent emotional reactions that could alter the decisions of any of the subjects involved in
Read MoreTax Liability: Basic Concepts and Elements
Tax Liability: General Concepts
Serious Fact: A hypothetical set of circumstances, established by law, to determine the tax, and whose occurrence gives rise to a tax obligation.
Contributor: Natural or legal persons, administrators, or holders of property affected by taxes.
Subject of Tax: A person who must withhold or pay a particular tax.
Taxable Income: The quantification of the serious incident on which to apply the tax rate directly to determine the amount of tax liability.
Tax Rate: The amount
Read MoreTax Law Principles: Non-Confiscation, Legality, Budgetary Acts
Non-Confiscation Principle in Tax Law
The non-confiscation principle is a limit on the progressiveness of taxation. It derives from the constitutional recognition of property rights and the internal logic of the ability to pay. Its purpose is to prevent potentially pathological behavior of coercive economic benefits; in other words, an extreme application of progressiveness. It’s a type of punishment, as you are deprived of your property to compensate. It is established as a limit for the results
Read MoreAutonomous Communities: Powers and Financial Autonomy
Subdivisions of the Autonomous Communities
The Autonomous Communities (CCAA) hold powers in matters of territorial organization, with the following limits:
- Institutional guarantee of local autonomy of corporations.
- Guarantee a minimum.
- State competition of the legal foundations of public administrations. The CCAA will have executive powers and legislative development if they have assumed responsibility for administration.
- There are provincial provinces, which accounts for an increase in Navarra powers
Understanding Sovereignty: Key Features and Historical Phases
The concept of sovereignty is linked to the idea that any request is subject to some criterion or justification. For Bodin and Hobbes, ‘absolute’ cannot mean the same as ‘with full arbitrariness’.
Key Features of Sovereignty
We can state the features that persist in the idea of sovereignty:
- It is a political power higher than any other power in society, whose decisions can be imposed.
- It operates from a general justification in reference to a social interest.
- What characterizes it is the power to establish