Understanding Personhood, State, Society, and Law
Understanding Personhood
A human being is an autonomous and free original, educated (learning) being, gifted with intelligence and will, and is responsible for their actions and can love.
Etymologically from the Greek prosopom (mask).
Juridical Persons
From the juridical point of view, there are two types:
- Natural Person: Defined as every individual of the human species, whatever their age, lineage, sex, or human condition. Attributes include name, marital status, nationality, and address.
- Juridical Person:
Patent and Trademark Rights: Legal Framework in Spain
Contents of Patent Rights
Within the scope of patent rights, and for a limited time, we find the exclusive right to a patented product. The patent may be subject to legal transactions, conveying its ownership or its use, through what is known as a license. A patent can be subject to joint ownership, for example, among several inventors.
Article 15 of the Spanish Patent Law
- Inventions made by an employee during the term of their contract or employment relationship with a company, which are the result
Understanding Decree-Laws: Requirements and Recognition
Decree-Laws: An Overview
A decree-law is a provisional legislative provision enacted by the Government in case of “extraordinary and urgent necessity.” It is a standard range of law whose validity is limited to a provisional 30 days from the date of publication. Through a Decree-Law, the government exercises its own power that derives directly from the Constitution, without a delegation from the Parliament.
Requirements for Decree-Laws
- The existence of an enabling budget: This requires the extraordinary
Understanding Administrative Procedure: Principles & Effects
Principle of Equality: Individuals who are considered stakeholders in the process.
Principle of Advertising: Access to and knowledge of the relevant proceedings.
Principle of Free Procedure: The processing is, in general, free to the public. Exceptions include due diligence expenses or actions requested in procedures in the field of public finance, by reason of service or benefit.
Effects of Administrative Actions
Effects generally occur after the date on which the events are held, unless otherwise
Read MoreTaxation of Resident Companies and Stamp Duty in Spain
Resident Companies in Third Countries
Establishing Permanent Residency
Entities in third countries (e.g., Canada) operating through a permanent establishment in Spanish territory must pay tax on the same concepts (see diagram above) and under the same conditions as Spanish companies for the capital involved.
The taxpayer will be the company resident in the member country.
Consequently, companies resident in third countries that do not have a permanent establishment in Spanish territory are not subject
Read MoreSpain’s Public Finance Structure and Budgeting
Spain’s Public Finance: Structure and Budgeting
Public finance income and expenses are reflected in their own budgets. The Spanish public sector structure has been set up in three major levels:
State Management
Consisting of public administrations, autonomous bodies, and other public entities. The entirety of its income and expenditure is reflected in the State Budget.
Autonomous Communities
They have their own budgets, and their financing comes through their participation in government revenue, with
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