Spanish and European Union Law: A Comparative Study
State Institutions
Legislative Branch
The Parliament, known as the Cortes Generales, comprises two chambers: the Congress of Deputies and the Senate. The Cortes Generales exercise legislative power, manage budgets, and hold other powers granted by the Constitution.
Executive Power
The government holds executive power, directing domestic and foreign policies, military administration, and state defense.
Judiciary
Judges enforce laws in cases under their jurisdiction.
The Crown
The King, as head of state,
Read MoreECHR: Balancing Human Rights and Societal Needs
Limitations on Human Rights Under the ECHR
Introduction
Human rights are fundamental pillars of democratic societies, ensuring the protection of individual freedoms and dignity. However, these rights are not absolute. The European Convention on Human Rights (ECHR) recognizes that certain rights may be subject to limitations under specific conditions. These limitations are essential for balancing individual freedoms with broader societal interests, such as national security, public safety, and the
Read MoreBrand Strategies and Tax Guide for Businesses
Brand Management
Brand Categories
- Single/Umbrella Brand: All products under one name (e.g., Danone, Sony). Saves on advertising costs when company prestige is high.
- Multiple Brands: Different brands for different products (e.g., PMI and Easter).
- White Label/Distributor: Retailers buy excess production or manufacturers produce for them (e.g., farmers).
- Partnerships: Two or more brands collaborate on a new product.
Marketing and Sales
- Merchandising: Actions to promote goods at the point of sale.
- Personal
Tax Inspection Procedures
Inspection Procedure
a) Proceedings of Verification and Investigation: Check and investigate the proper implementation of tax obligations, and if necessary, stabilize the situation required by the practice of one or more settlements. Be distinguished:
- Evidence: Truth and accuracy of the acts, the elements contained by taxpayers in their statements.
- Research: Aims to discover the existence of relevant undeclared tax facts.
b) Actions to Obtain Information: To obtain tax information with transcendence,
Read MoreUnderstanding Gender Equality in Employment: A Legal Analysis
General Framework of the Directive
General framework of the Directive: Equal treatment in access to employment, promotion and training, working conditions, and Social Security.
Obligation of Member States to actively consider the goal of equality between men and women when formulating and implementing laws, regulations, administrative provisions, policies, and activities.
IT: the absence of any direct or indirect discrimination based on sex. No discrimination based on marital or family status.
DD: where
Read MoreNAFTA Framework: Goods Trade, Origin Rules, and Disputes
NAFTA Development Timeline
- January 1, 1989: Canada-U.S. Free Trade Agreement (CUSFTA) enters into force.
- June 10, 1990: Canada, the U.S., and Mexico agree to pursue a free trade agreement.
- February 5, 1991: NAFTA (CUSFTA-plus, with Mexico joining) negotiations begin.
- December 17, 1992: NAFTA is signed by leaders from Canada, the U.S., and Mexico.
- August 1993: Additional side agreements on labor and the environment are negotiated.
- January 1, 1994: NAFTA enters into force.