EU Directive 2004/38/EC: Free Movement Rights
Study of Directive 2004/38/EC
Directive 2004/38/EC regulates the right of Union citizens and their family members to move and reside freely within the territory of the Member States. It is an amendment to Regulation EEC No 1612/68 and repeals several directives. The Directive provides:
- a) The conditions for exercising the right of free movement and residence within the territory of the Member States of the Union citizens and members of their family.
- b) The right of permanent residence in the territory
Tax Rules: Interpretation, Application, and Conflict
Interpretation of Tax Rules
In the interpretation of tax rules, attention is drawn to Article 12 of the GTL (General Tax Law), which provides that tax rules are interpreted in accordance with the provisions of Article 3 of the Civil Code. This article sets out the grammatical, logical, and systematic criteria, and the obligation to interpret in accordance with social reality and the meaning and purpose of the rule.
Article 12 adds that, while not defined by tax law, the terms used in its rules shall
Read MoreUnderstanding Supranational Integration and International Treaties
Supranational Integration: A Constitutional View
Supranational integration represents a shift from the traditional concept of external state sovereignty. It implies that certain powers are delegated to a supranational entity, distinct from individual states. Consequently, many events and their effects are governed by supranational rules, without requiring state recognition, enforcement, or development. Legally, supranational organizations are characterized by creating a genuine system that directly
Read MoreUnderstanding Legislative and Regulatory Authority in Spain
Legislative Authority in Spain
The regions have full legislative power over matters within their jurisdiction.
Peculiar Notes:
- The relationship between state and regional laws is not governed by hierarchy but by competencia.
- Regulation of the subject will not violate or infringe any established principles.
- The Government may appeal regional laws before the Constitutional Court (TC). This is handled as an appeal of unconstitutionality. A challenge by the Government automatically suspends the autonomous
Tax Appeal Grounds and Enforcement Procedures
Grounds of Appeal
What grounds of appeal could be argued?
Firstly, we must note that, in principle, the obligation to pay income tax for 2005 prescribes on June 30, 2010, i.e., four years after the conclusion of the initial voluntary period. However, the beginning of the inspection procedure, namely a verification procedure specified in Article 141 of the LGT (Ley General Tributaria – General Tax Law), interrupts this term, according to Article 68.1(a) LGT. This interruption occurred on June 7, 2009,
Read MoreUnderstanding Regulatory Powers: Origins, Foundations, and Classes
The Regulation: Origins and Foundation of Regulatory Powers
The regulation does not originate from popular will, as represented in legislative chambers, but from the administration or government.
All public administrations, as part of their autonomy, possess regulatory powers. The regulation follows a procedure for processing and approval. The regulation has a place in the legal system, subordinate to the EC and the law, especially when it originates from the State.
Within each administration, there
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