Key Principles of Public Administration: Responsibility & Efficiency
Key Principles Inspiring Public Service
The following principles inspire public service:
Responsibility: Taken from Article 4 of the LOC General Bases for the Administration of the State, reiterating a rule in the EPC (Article 38). The State is liable for damages caused by administrative bodies exercising their functions, without prejudice to the responsibilities affecting the officer who caused the damage. This liability points to a lack of service, which can stem from three reasons: wrongdoing by
Civil Law: Contracts, Torts, Property, and IP
Civil Law
Civil law is a branch of law that deals with disputes between individuals, organizations, or both, typically involving private rights and obligations rather than criminal offenses. The goal of civil law is to resolve conflicts and provide remedies, such as compensation, rather than to punish wrongdoing.
Types of Civil Law
- Contract Law (derecho de contratos): Governs agreements between parties.
- Tort Law (derecho de daños y perjuicios): Covers civil wrongs such as negligence.
- Property Law (derecho
Data Verification Procedures and Limited Audits Explained
1 – Data Verification Procedure
Assumptions:
- a) The declaration or formal defects or reverse arithmetic.
- b) When the data reported do not coincide with others.
- c) To appreciate CNDO misapplied the law, as reflected in the declaration itself, self-assessment, or supporting documents.
- d) When required, some clarification or justification of data.
Initiation
- Shape a communication indicating: the initiation, the tax, and the affected period for the verification, the deadline to respond to the request, and
Inheritance and Gift Tax in Valencia: Key Aspects
IV. Application Management
1. Duty to Declare
There is a duty to declare the inheritance and gift tax. The deadline for filing the inheritance tax is 6 months after the date of death, while the tax on donations is 30 days from the date of the act (Saturdays are considered working days).
Documentation attached to the inheritance tax return includes:
- Death Certificate
- Certificate of registration of acts of last will
- The will, if there is one
- A list of assets of the estate, including the spouse’s marital
VAT on Intra-Community Deliveries and Distance Sales in Spain
Intra-Community Deliveries
Intra-Community deliveries refer to the supply of goods where the state of origin is Spain and the state of destination is another country within the European Union.
As a rule, Intra-Community supplies are exempt, requiring the concurrence of two circumstances:
- The purchaser is a business person who is identified for VAT purposes.
- In the destination state, a Community acquisition is subject to VAT.
The taxpayer is the party who delivers the goods, even if the delivery is made
Read MoreUnderstanding Key Government Roles and Legal Procedures
State Secretary and Deputy Minister
These are the organs directly under the minister. The secretaries are responsible for the coordination of specific matters of the ministry, the Undersecretariat, and internal inspection.
The Secretary of State is a minister in their secretary, performing the same functions as the minister in their government department. The number of secretaries depends on the volume of assets managed. In every ministry, there is an Undersecretary of State in charge of the unit
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