Understanding Taxes, Rates, and Special Contributions in Spain
**Concept of Tribute**
Tribute is the obligation to pay a sum of money to the government to sustain public expenditure. Clause 21 of the General Tax Law (LGT) states that “taxes are the revenues which consist of cash benefits required by the Government as a consequence of making the assumption that the law made it duty-bound to contribute.”
**Specifications**
- a) Monetary obligation: It is to give an amount of money.
- b) Obligation required by a public entity.
- c) Legal obligation: It has to be made by
International Law: Airspace, Outer Space, Sea, and Environment
Airspace
Airspace refers to the atmosphere above a state’s territory, including land and territorial waters, and is distinct from outer space, which begins at an undefined boundary. States have exclusive sovereignty over their airspace, as established by the Paris Convention of 1919. However, international aviation is regulated to allow limited freedoms under agreements like the Chicago Convention of 1944. The Tokyo Convention of 1963 assigns primary jurisdiction for offenses on aircraft to the state
Read MoreUnderstanding Administrative Acts: Legal Framework and Procedures
Administrative Act: Definition and Elements
An administrative act is a declaration of intention, knowledge, or opinion rendered by the Public Administration in the exercise of its administrative power. This declaration will legally affect the administered. The objective element is the conduct of a person or other administrative body, a given good, and a legal situation. The statement must be lawful, being subject to the law, and possible. The formal element requires a particular procedure; administrative
Read MoreCustom, General Principles, and Jurisprudence in Law
Custom and General Principles in Law
Custom (or customary norm) is a legal rule determined by a social collective (territorial, professional, or other) through the generalized, uniform, and continuous observance of a conduct, with the conviction that such conduct is compulsory. This differentiates custom from other social uses and customs of a merely moral character. The importance of custom today is much less than it once was, although it still has some relevance in certain sectors (e.g., rural
Read MorePartnership Liability Analysis: Case Study
Case Study: Partnership Liability
Assumption 2:
In 1995, Miguel Angel, Jose, and Ramon formed a partnership dedicated to purchasing motorcycles. In 1997, Ramon married Isabel under a community property regime. In 2001, Miguel Angel transferred his shares to Frederick. This transfer was not communicated to the partnership until 2003. In 2006, the partnership incurred a debt of 10,000C, while its assets were valued at only 1,000, and the capital was depleted. Jose managed the partnership, which operated
Read MoreUnderstanding Tax Principles: Special Contributions and Economic Capacity
Special Contribution
Special Contribution is a tax based on the principle of benefit that is intended to cover capital expenditure to be made in public works or the establishment or expansion of services. Those who see benefits from the administrative action are required to pay, since it is reflected in the increased value of property or benefits in particular. By law, special contributions are those taxes in which the chargeable event is the acquisition by the taxpayer of a benefit or an increase
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