Understanding Budgeting: Congress, Presidential Veto & More
Understanding Key Budgeting Concepts
The National Congress, according to common law, can add or correct bills if they relate to the project’s core ideas, following appropriate procedures. Article 62 of the Constitution limits Parliament to accepting, reducing, or refusing services, jobs, salaries, loans, benefits, expenses, and other initiatives proposed by the President.
Presidential Veto on Budget Bills
A Presidential veto is the President’s disapproval of a bill, preventing its enactment. This veto
Read MoreUnderstanding Tax Regulations: Key Concepts and Definitions
Taxable Persons and Exemptions
Taxable persons: Natural persons or legal entities of Article 35.4 of the LGT, provided that they engage in any of the activities giving rise to the taxable event. Whether or not the habitual exercise of the activity is irrelevant.
Exemptions: Exempt from payment are:
- Public administrations and their agencies
- Taxpayers who are beginning activity during the first two tax years
- Other taxable persons (individuals, subject to corporation tax liabilities, institutions operating
Understanding Advertising Subjects and Legal Responsibilities
The Subject of Advertisement
The subject of advertisement is a subject of law that has rights and obligations in a legal relationship of advertising. They can be individuals, legal entities, or even the State itself. They should also be distinguished from other persons involved in marketing communication who are not advertising-taxable because they are not bound by contractual relations in advertising, but by other contracts, such as an employment contract. The subject condition is given by the LGP
Read MoreUnderstanding Nullity, Notifications, and Administrative Procedures in Spain
Article 62: Nullity of Administrative Acts
1. Acts of public authorities are considered null and void in the following cases:
- Those that infringe upon rights and freedoms subject to constitutional protection.
- Those dictated by a manifestly incompetent body due to the subject matter or territory.
- Those with impossible content.
- Those that establish a criminal offense or are issued as a result of one.
- Those issued completely disregarding the legally established procedures or the rules governing the formation
Tax Violations and Penalties: A Comprehensive Analysis
Tax Violations and Penalties
Principles of Sanctioning Powers in Tax Matters
Offenders and Types of Sanctions
Sanctions: A reaction to the law to prevent people from behaving against the law. For example, you can be punished for parking in a double row, not paying taxes, or stealing. You can also be punished for not doing something, such as not filing an income statement.
Violations and Tax Sanctions: Principles
- Legality
- Typicality
- Responsibility
- Proportionality
- Non-Competition
- Irretroactivity
Legality and
Read MoreUnderstanding Mandatory and Permissive Rules in Law
Standards: Mandatory and Permissive Rules
According to von Wright, the character of a standard depends on whether it states that certain actions or activities must be done, should not be done, or can be made.
Ban may be mandatory, permissive, or optional. Each has its corresponding deontic modalities, which are obligation, prohibition, and permission.
Indeed, the law consists of two basic types of rules:
Mandatory rules that impose obligations to do (obligations in the strict sense) or not do (prohibitions)