Key Principles of Administrative Procedures in Chile
Key Principles of Administrative Procedures
The Drive Principle and the Principle of Speed
The principle of speed, also known as the drive principle, compels authorities and officials within the Central Government to act on their own initiative. This applies to both the initiation and continuation of administrative procedures. They must expedite procedures, adhering to deadlines and removing any obstacles that might hinder a prompt and proper decision. As stated in Article 7 of Law No. 19,880, “the
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Simplified VAT System
Its regulation is in Article 122. Waiver applies unless the subject meets the following requirements:
- Whether individuals.
- That the amount of income does not exceed a certain amount and that their purchases do not exceed a certain amount.
- Develop some of the activities defined in the regulations.
- That has not waived the objective assessment in income tax.
Features of the Scheme
The supplier-contractor and the employer-customer relationship is not a specialty. But, the fees passed
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Regional Laws of Social Services
Funding and Collaboration Mechanisms
All of the Social Services Laws make an explicit reference to funding by the CCAA (Autonomous Communities). Powers are delegated to local corporations, or collaboration agreements or grants are established through centers, programs, or activities managed by them.
Key Provisions Across Regions
- Murcia: The Law of Social Services mandates that Murcia annually includes in its budgets the appropriations needed to cover the financing of
Spanish VAT: Taxable Locations, Exemptions, and Non-Taxable Cases
3. Place of Taxable Deliveries Deliveries whose location is Spanish territory accrue Spanish VAT. We must distinguish between goods and services.
A) Place of Delivery of Goods With respect to the orientation property, it may be noted that it is usually taxed at the destination, i.e., where the good is delivered.
Which means supplies of goods made in Spanish territory?
- If dispatch or transport is needed, it will be understood to be located here if the start of the transport takes place in Spanish territory.
Legal Concepts: Analogy, Retroactivity, and Interpretation
Concept and Types of Analogy
Concept: It is an instrument capable of overcoming the regulatory gap by applying to an unregulated course the solution from a similar or analogous course. Art. 4.1 of the Civil Code states that analogy of the rules shall be used when they do not provide a specific course, but regulate other similar situations where there is an identity of reason.
Classes:
- Legis: Covers a specific legal vacuum by applying another specific rule that gives an extensible solution to the unregulated
Customs Taxation in and out of the EU
Unit 4: Customs Taxation
Concept
A customs tax is a tax collected on imports and some exports by the customs authorities of a country. This tax is used to raise state revenue. It is based on the value of goods, called ad valorem duty, or the weight, dimensions, or other criteria of the item, such as its size. It is also referred to as customs duty, tariff, or import tax.
EU Countries
The EU was created with the objective of eliminating frontiers and taxes between its members. Goods and persons can cross
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