Contradictory Expert Appraisal: Tax Implications & Valuation
Contradictory Expert Appraisal: Tax Implications
Question: Would such action be correct?
I believe the Administration’s action would not be correct. Article 135 of the General Tax Law (LGT) regulates contradictory expert appraisals. Specifically, paragraph 1 states: “Those interested may promote a contradictory expert appraisal in the mass correction value for tax purposes specified in Article 57 of this Act, within the first action or claim made against the tax applicable in accordance with proven
Read MoreUnderstanding Spanish Public Administration and Autonomous Communities
Understanding Spanish Public Administration
General State Administration Scheme
- Make a scheme which globally represents the Spanish public administration, and one which represents the General State Administration. (Photos)
Government Organs
- List the organs that make up the government. Explain the difference between Government Councilor Ministers.
Central organs, peripheral organs, organs abroad.
The government is constituted through the process of approving its president and ceases by elections every
Read MoreUnderstanding Business Societies: Types and Responsibilities
Understanding Business Societies
Societies are groups of people gathered by contributions to place them in the production or sale of goods. Initially, these were one-person companies, but as the economy and activities grew, they had to raise more capital to devote to higher production.
The Concept of a Person in Business
A person, in a legal context, refers to all entities that can acquire rights and obligations. The Civil Code defines a person as any entity capable of acquiring rights and obligations.
Read MoreCommercial Law: Doctrines, Characteristics, and Sources
Timeline of Commercial Law
- Geographical Discoveries to the Present: Tracing the evolution of commercial law from the era of geographical discoveries, through the French Revolution, to the present day.
Objective vs. Subjective Doctrines of Commercial Law
- Objective Doctrine: Anyone can perform an act of commerce, regardless of their profession or trade.
- Subjective Doctrine: Only a registered trader can make a commercial transaction.
- The subjective doctrine does not recognize all commercial activities,
Understanding Copyright Law: Exploitation Rights and Public Domain
Copyright Law: Exploitation Rights and Public Domain
Article 17 of the Intellectual Property Law (LPI) addresses the right to exploit a work. This right may be assigned to others, but this assignment does not deprive the author of the right to publish their work, as stated in Articles 22 and 23.
Articles 24 and 25 of the LPI regulate specific rights, including the right to receive a share of the resale of a work by public auction (this excludes works of applied art such as photographs or craftsmanship)
Read MoreInternational Trade Agreements: GATT, WTO, and Competition Law
GATT: General Agreement on Tariffs and Trade
The General Agreement on Tariffs and Trade (GATT) was a multilateral agreement regulating international trade from 1947. According to its preamble, its purpose was the substantial reduction of tariffs and other trade barriers and the elimination of preferences, on a reciprocal and mutually advantageous basis. It was negotiated during the UN Conference on Trade and Employment and was the outcome of the failure of negotiating governments to create the International
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