University Autonomy and Educational Evolution in Spain
University Autonomy in Spain
The autonomy of the university was transformed from a principle of right to be considered an academic freedom and therefore of fundamental status in constitutional law. As constitutional law, university autonomy is regulated in Article 27 of the Spanish Constitution, which recognizes this right subject to the constraints of the law itself. University autonomy is elaborated in Article 2 of the Organic Law of Universities (LOU). The first clause gives the university colleges
Read MoreVAT Exemptions: Exports, Imports, and International Services
VAT Exemptions for Exports
Why has Spain established this disclaimer of VAT? Goods exported from Spain are not subject to VAT. This allows Spanish businesses to compete effectively in international markets, as they are not disadvantaged by having to pay a tax that will be paid again when the goods reach their final destination.
With respect to the taxpayer in exports, there is no reverse charge, even if the exporter is a person not established. It’s the same solution (see the next section) given to
Read MoreUnderstanding Legal Science: Casamighia, Austin, and Bobbio
Lesson 4: Understanding Legal Science
Casamighia: A Descriptive Analysis of Law
The legal science aims to achieve a description of the object of study (Law). The descriptive analysis viewpoint is that of an observer, using a conceptual view to describe and analyze all the essential elements of law.
Casamighia’s legal science develops a framework that answers the question, “What is the law?” However, sometimes scientists try to apply the same conceptual scheme of science itself to problems that have
Read MoreUnderstanding German Tax Principles and Concepts
Taxation in Germany: Key Concepts and Principles
1.4.1 Definition of Taxes and Ancillary Charges
Taxes: Monetary payments that are not compensation for specific services and are collected by a public law entity solely for the purpose of earning revenues.
Ancillary Charges: These include deferral fees, late-filing fees, late-payment fees, interest, coercive fees, expenses, and fees for not complying with transfer pricing documentation requirements.
1.4.2 Fundamental Principles of Taxation
- Taxation According
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