Principles of State Organization: Legality and Constitutionality
Topic 1: Principles of State Organization and Functioning
The Principle of Legality and Constitutionality
Within any model of state, and as part of the positive legal system, there is a set of principles that organize and drive the proper functioning of the political, legal, institutional, and constitutional political community.
Many of these principles are collected, in our case, in Article 9.3 of the Spanish Constitution (EC). These include the classic principles of publicity of rules, non-retroactivity
Read MoreAdministrative Act Enforcement: Procedures and Regulations
2. Enforcement of Administrative Acts: Budgets, Implementation, and Coercion
Administrative acts are presumed valid and effective. Some acts empower the administration to compel compliance, even against the recipient. For the administration to forcibly execute its acts, the following conditions must be met:
- An administrative act proceeding must exist.
- This act cannot be legally suspended.
- Prior warning is necessary before execution.
- The appropriate means of execution must be chosen. There are four procedures,
Tax Credit Guarantees
Tax Credit Guarantees: What You Need to Know
What Secures a Tax Credit?
The taxpayer demonstrates the Treasury’s intention to cover tax credits through a warranty. This ensures the recovery of credits under Fiscal Articles 141 to 144 and 60 to 71.
Ways to Guarantee Tax Interest (Art. 141)
Acceptable forms of guarantee include:
- Cash deposit
- Pledge or mortgage
- Guarantee from an authorized institution
- Joint obligation assumed by others
- Securities or value of the taxpayer’s credit portfolio (administrative)
Warranty
Read MoreSpanish Constitutions: A Comparative Analysis
Spanish Constitutions (1808-1845)
Status of 1808
- Legislative Power: Real initiative enacted. Hearing the cuts.
- Shaft Power: For the King and King orders and ministers. The responsible ministers.
- Judicial Power: Independent. The King appoints the judges.
Constitution of 1812 (Cortes of Cadiz)
- Author: Cortes of Cadiz
- Characteristics:
- Affirmation of national sovereignty
- Introduction of the division of powers
- Declaration of the equality of all citizens before the law
- Universal suffrage elections
- Recognition of
Understanding Activities Tax, Public Revenue, and Business Regulations
Activities Tax (IAE)
The Activities Tax (IAE) is a municipal tax; the collecting body is the Town Hall. This characteristic distinguishes it from other taxes, which are collected by the Ministry of Finance at the state level. The IAE is a direct tax of a real character that aims to tax the exercise of a business, professional, or artistic activity within the territory. Business activities are considered to be: livestock (independent), mining, industrial, commercial, and services. Until 2002, it was
Understanding Administrative Management in Spain
Direct Management and Task Delegation in Public Administration
Presupposes respect for the powers of the organ vested with the powers. As soon as power is conceived, jurisdiction is exercised by the holder. However, there are occasions when the exercise dissociates; competition rests with an organ or person other than the holder.
Direct Management
Execution involves physical operations in different organs for the benefit of the organization itself or another entity (Article 15, Law 30/92). It involves
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