Spanish Constitutions: A Comparative Analysis
Spanish Constitutions (1808-1845)
Status of 1808
- Legislative Power: Real initiative enacted. Hearing the cuts.
- Shaft Power: For the King and King orders and ministers. The responsible ministers.
- Judicial Power: Independent. The King appoints the judges.
Constitution of 1812 (Cortes of Cadiz)
- Author: Cortes of Cadiz
- Characteristics:
- Affirmation of national sovereignty
- Introduction of the division of powers
- Declaration of the equality of all citizens before the law
- Universal suffrage elections
- Recognition of
Understanding Activities Tax, Public Revenue, and Business Regulations
Activities Tax (IAE)
The Activities Tax (IAE) is a municipal tax; the collecting body is the Town Hall. This characteristic distinguishes it from other taxes, which are collected by the Ministry of Finance at the state level. The IAE is a direct tax of a real character that aims to tax the exercise of a business, professional, or artistic activity within the territory. Business activities are considered to be: livestock (independent), mining, industrial, commercial, and services. Until 2002, it was
Understanding Administrative Management in Spain
Direct Management and Task Delegation in Public Administration
Presupposes respect for the powers of the organ vested with the powers. As soon as power is conceived, jurisdiction is exercised by the holder. However, there are occasions when the exercise dissociates; competition rests with an organ or person other than the holder.
Direct Management
Execution involves physical operations in different organs for the benefit of the organization itself or another entity (Article 15, Law 30/92). It involves
Read MoreEU Single Market: Free Movement of Goods & Taxation
The European Single Market
Creation and Goals: The European Single Market, established in 1993, is one of the EU’s greatest achievements. It creates a territory without internal borders or regulatory obstacles for the free movement of goods and services. The Single Market promotes competition, improves efficiency, raises product quality, and reduces prices, benefiting businesses and consumers alike. The estimated economic benefits are €985 billion annually.
Legal Basis and Historical Background
- Key
Public Administration & Municipal Governance: Key Concepts
1. Decentralization means the creation of administrative units that have personality, its own resources, and the capacity to administer. TRUE
2. Decentralization of service, as part of a limited geographical consideration, is based on a physical basis for demarcating areas, functions, and responsibilities. FALSE
3. Substantive functions are the resources or means that a state government uses to achieve its goals. FALSE
4. Without exception, states cannot hold loans. FALSE
5. Public finances are the
Read MoreUnderstanding Taxes in Spain: Income, VAT, and More
Understanding Taxes in Spain
Income Tax of Individuals (IRPF) is the best-known tax in Spain. From a technical standpoint, this is a personal and direct tax levied according to the principles of equality, universality, and progressiveness, on the income of individuals according to their personal and family circumstances. That is, this tax is imposed on every person (or household) and the earnings or income they receive. The purpose of income tax is to tax the income of each taxpayer, which includes
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