Taxation and Financial Autonomy: A Guide to the Spanish System
Taxation and Financial Autonomy:
Article 31:
- All individuals contribute equitably to the provision of public expenditure in the state according to an economic system consistent with its economic capabilities.
- Public expenditures are distributed fairly and efficiently in accordance to the legislative criteria.
- May only be imposed in personal or public property in accordance with law.
LGT is not included in the tax fraud, but calls it”conflict in the implementation of the tax rule. Art15.1 means that a
Read MoreUnderstanding Property Rights: City Property and Expropriation
City Property Rights and Limitations
City property is governed by Article 19, No. 23 of the Constitution. It encompasses the freedom to purchase all goods, whether tangible or intangible, movable or immovable. This right is constitutionally enshrined with some exceptions:
- Goods that, by nature, have become commonplace for everyone (e.g., air, sea).
- Goods that must remain the property of the entire nation and are so determined by law (e.g., national goods of public use, streets, squares).
Limitations
Read MoreDisability Action Plan & Local Administration Funding
Action Plan for Persons with Disabilities
Its purpose is to promote the socio-rehabilitation of children, youth, and women with disabilities and comprehensive care of adults with severe disabilities or chronic disabling diseases, supporting family carers with disabled dependents.
The projects will be selected jointly by the Ministry of Labor and Social Affairs and the Autonomous Community and shall comply with these priorities:
- Developing innovative social health projects in the field of home care,
International Business Law: Key Concepts and Regulations
International Business Law: Key Concepts
Despite the positive publicity, the phrases except political culture.
Any company doing business outside the home country should study political culture.
Categories of political risk listed by EIU (Economist Intelligence Unit) include except political turmoil.
Bureaucracy is listed as a political risk category by: EIU (Economist Intelligence Unit).
Various types of political risk insurance to U.S. companies is provided by: OPIC (Overseas Private Investment Corporation)
Read MorePrimary Sources of Islamic Law: Quran and Sunna
Main Legal Sources of Muslim/Islamic Law
The primary sources of Islamic law are the Qur’an, the Sunna, the consensus (Ijma), and analogy (Qiyas). Custom (Urf) is a more disputed source.
The Qur’an
The Qur’an is the book containing the revelations that the Prophet Muhammad claimed to have received, in Arabic, directly from God through the archangel Gabriel. It is the first book in the Arabic language. The final, official version is the work of the third Caliph, Uthman.
The only criterion used to
Read MoreTax Advances, Debt Extinction, and Tax Procedures
Tax Advances
Tax advances refer to situations where the tax obligation arises before the taxable event has fully occurred.
- Direct: The taxpayer required to pay coincides with the one making the advance (e.g., installment payments).
- Indirect: The taxpayer making the advance is not the same as the one ultimately liable for the tax (e.g., withholdings, income tax deductions, revenue accounts).
Extinction of Tax Debt
Payment
Payment must fulfill these conditions:
- Identity: Payment must be exactly what is owed.