Understanding Procedural, International, Financial, and Tax Law
Procedural Law: Litigation and Legal Proceedings
Procedural law regulates matters relating to the development of procedures that come before judges and tribunals. Thus, procedural law arises when a particular or a public body engages in legal proceedings or exercises the origin of the process, being the main object of procedural law, which would come to regulate the various types of the same. It is the main engine of the process of judicial action that would be one means of legal defense of a right.
Read MoreUnderstanding Public Expenditure: Principles and Stages
Understanding Public Expenditure
Public expenditure refers to the financial outlay of the State with the aim of satisfying public needs, within the limitations established in the General State Budget.
Legal Ratio
The legal relationship involves the legal act of hiring a work or service, creating tributary relations with the following elements:
- An active subject: The contract giving rise to the completion of expense.
- A taxable person: The State Administration (autonomous, local, etc.).
- The object: Primarily
EU Directive 2004/38/EC: Free Movement Rights
Study of Directive 2004/38/EC
Directive 2004/38/EC regulates the right of Union citizens and their family members to move and reside freely within the territory of the Member States. It is an amendment to Regulation EEC No 1612/68 and repeals several directives. The Directive provides:
- a) The conditions for exercising the right of free movement and residence within the territory of the Member States of the Union citizens and members of their family.
- b) The right of permanent residence in the territory
Tax Rules: Interpretation, Application, and Conflict
Interpretation of Tax Rules
In the interpretation of tax rules, attention is drawn to Article 12 of the GTL (General Tax Law), which provides that tax rules are interpreted in accordance with the provisions of Article 3 of the Civil Code. This article sets out the grammatical, logical, and systematic criteria, and the obligation to interpret in accordance with social reality and the meaning and purpose of the rule.
Article 12 adds that, while not defined by tax law, the terms used in its rules shall
Read MoreUnderstanding Supranational Integration and International Treaties
Supranational Integration: A Constitutional View
Supranational integration represents a shift from the traditional concept of external state sovereignty. It implies that certain powers are delegated to a supranational entity, distinct from individual states. Consequently, many events and their effects are governed by supranational rules, without requiring state recognition, enforcement, or development. Legally, supranational organizations are characterized by creating a genuine system that directly
Read MoreUnderstanding Legislative and Regulatory Authority in Spain
Legislative Authority in Spain
The regions have full legislative power over matters within their jurisdiction.
Peculiar Notes:
- The relationship between state and regional laws is not governed by hierarchy but by competencia.
- Regulation of the subject will not violate or infringe any established principles.
- The Government may appeal regional laws before the Constitutional Court (TC). This is handled as an appeal of unconstitutionality. A challenge by the Government automatically suspends the autonomous