Tax Violations and Penalties: A Comprehensive Analysis
Tax Violations and Penalties
Principles of Sanctioning Powers in Tax Matters
Offenders and Types of Sanctions
Sanctions: A reaction to the law to prevent people from behaving against the law. For example, you can be punished for parking in a double row, not paying taxes, or stealing. You can also be punished for not doing something, such as not filing an income statement.
Violations and Tax Sanctions: Principles
- Legality
- Typicality
- Responsibility
- Proportionality
- Non-Competition
- Irretroactivity
Legality and
Read MoreUnderstanding Mandatory and Permissive Rules in Law
Standards: Mandatory and Permissive Rules
According to von Wright, the character of a standard depends on whether it states that certain actions or activities must be done, should not be done, or can be made.
Ban may be mandatory, permissive, or optional. Each has its corresponding deontic modalities, which are obligation, prohibition, and permission.
Indeed, the law consists of two basic types of rules:
Mandatory rules that impose obligations to do (obligations in the strict sense) or not do (prohibitions)
Contradictory Expert Appraisal: Tax Implications & Valuation
Contradictory Expert Appraisal: Tax Implications
Question: Would such action be correct?
I believe the Administration’s action would not be correct. Article 135 of the General Tax Law (LGT) regulates contradictory expert appraisals. Specifically, paragraph 1 states: “Those interested may promote a contradictory expert appraisal in the mass correction value for tax purposes specified in Article 57 of this Act, within the first action or claim made against the tax applicable in accordance with proven
Read MoreUnderstanding Spanish Public Administration and Autonomous Communities
Understanding Spanish Public Administration
General State Administration Scheme
- Make a scheme which globally represents the Spanish public administration, and one which represents the General State Administration. (Photos)
Government Organs
- List the organs that make up the government. Explain the difference between Government Councilor Ministers.
Central organs, peripheral organs, organs abroad.
The government is constituted through the process of approving its president and ceases by elections every
Read MoreUnderstanding Business Societies: Types and Responsibilities
Understanding Business Societies
Societies are groups of people gathered by contributions to place them in the production or sale of goods. Initially, these were one-person companies, but as the economy and activities grew, they had to raise more capital to devote to higher production.
The Concept of a Person in Business
A person, in a legal context, refers to all entities that can acquire rights and obligations. The Civil Code defines a person as any entity capable of acquiring rights and obligations.
Read MoreCommercial Law: Doctrines, Characteristics, and Sources
Timeline of Commercial Law
- Geographical Discoveries to the Present: Tracing the evolution of commercial law from the era of geographical discoveries, through the French Revolution, to the present day.
Objective vs. Subjective Doctrines of Commercial Law
- Objective Doctrine: Anyone can perform an act of commerce, regardless of their profession or trade.
- Subjective Doctrine: Only a registered trader can make a commercial transaction.
- The subjective doctrine does not recognize all commercial activities,