Understanding Jus Cogens and Treaty Amendments in International Law
Binding Rules on States
These rules are binding on all states, as defined in Article 53 of the Vienna Convention of 1969. They are standards that meet the following requirements: being accepted and recognized, with no derogation permitted. They may only be modified by a subsequent norm.
Consequences Established by the Convention
As a result, the Convention itself establishes consequences: any treaty that conflicts with a norm of jus cogens is void. If a new rule of jus cogens conflicts with a prior
Read MoreLegal Person: Corporations, Associations, and Foundations
T.3: Legal Person – Creation of the legal person status, individuality, legal capacity, autonomy, and heritage. Pooling of assets or individuals who come together for a particular purpose and independent individuals involved. CC Article 35 mentions 3 types of legal entities:
Corporations
Public law entities such as municipalities, provinces, universities, and professional associations.
Associations
A group of people united by a common goal of achieving general interest and not particularly lucrative.
Read MoreSpanish Tax System: Contributions, Taxes, and Fees
General Tax Act 58/2003 (LGT)
CC. art. 2 LGT. It is a source of Public Revenue (PR) that consists in economic payments required by Public Administration (PA) when a set of conditions of fact are met for which an act of parliament establishes the obligation (OB) to contribute, whose primary aim is to obtain the resources needed to finance public expenditure. Features:
- CC assesses the economic capacity. The principle (PP) of economic capacity is the true principle of justice in the scope of financial
Key Concepts in International Trade and Customs Law
Contract Law Principles
Preemptive Right: The right to purchase something before others have the opportunity.
Undue Influence: Occurs when one party to a contract exploits the weaker position of another party during contract formation.
Contractual Asymmetry: Refers to the unequal bargaining power between parties, where one party is better informed than the other. This asymmetry can potentially increase the economic efficiency of the transaction for the more informed party.
Prescription/Statute of Limitations:
Read MoreAdministrative Procedures and Acts in Spain
Item 7: Administrative Procedure
- He cites a rule whose purpose is to regulate administrative procedure.
The basic rule is the law of the legal regime of public administrations and common administrative procedures, dated November 26, 1992, but has had subsequent amendments.
What is Meant by Common Administrative Procedure?
It is the general structure of behavior to be observed by the administration in carrying out the activity that is proper to it.
Besides the common administrative procedure, there are
Read MoreKey Spanish Finance and Tax Laws
Basic Rules of Finance and Tax Law in Spain
The following is a list of key legal documents related to finance and taxation in Spain:
- Constitution: Adopted by the courts on October 31, 1978.
- Law 47/2003, of November 26, General Budget.
- Law 58/2003, of December 17, General Tax.
- Law 8/1989, Fees and Public Prices.
- Law 25/1998, Amending the Legal Regime of State and Local Taxes and Property Redevelopment Loan.
- Law 31/1990, General State Budget for 1991, creating the State Agency for Tax Administration.
- Regulation