Understanding Spanish Business Taxation

Posted by on May 13, 2025 in Law | 0 comments

Taxation Concepts in Business

Non-Tax Income

Income which is derived from a contract between government authorities or between a public entity and a private party. Example: the sale of goods.

Fiscal Income (Taxes)

These are called taxes by law. It is classified into three categories:

Types of Fiscal Income

  • Taxes

    Taxes are payable without any direct consideration, because there is no direct relationship between the amount paid and what use is made of tax-funded services.

  • Rates

    These are taxes that are required

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Information Asymmetry and Consumer Protection Dynamics

Posted by on May 11, 2025 in Law | 0 comments

Information Asymmetry in Markets

Information asymmetry refers to a lack of equivalence between parties in a transaction. It signifies a market distortion where one party in a consumption relationship possesses detailed relevant information about the product or service, its associated risks, and the optimal use of its ingredients and manufacturing elements, while the other party lacks this information.

A consumer relationship is established between two main parties: a consumer and a supplier. In this

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EU Competition Law: Prohibitions, Unfair Practices & Directives

Posted by on May 8, 2025 in Law | 0 comments

EU Competition Law: Core Concepts

European Union (EU) competition law addresses various conducts and market structures to ensure fair competition. Key areas include:

Prohibited and Controlled Conducts

Prohibited Conducts:

  • Collusion: Governed by Article 101 of the Treaty on the Functioning of the European Union (TFEU) and Article 1 of the Ley de Defensa de la Competencia (LDC – Spanish Competition Act).
  • Abuse of Dominant Position: Governed by Article 102 TFEU and Article 2 LDC.

Controlled Conducts:

  • Mergers:
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Sovereignty & International Law: Core Principles & Dynamics

Posted by on May 6, 2025 in Law | 0 comments

The Evolution and Nature of Sovereignty

1. The Rise of the Modern State and Sovereignty

States evolved from feudal systems to centralized governments. Key components of statehood include:

  • Territory and population
  • Government with authority to enforce laws
  • Sovereignty – supreme power within a defined territory

The Peace of Westphalia (1648) marked the consolidation of sovereignty as a legal-political principle. Legal systems diverged into:

  • Civil Law: Codified systems (e.g., Napoleonic Code)
  • Common Law:
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State and Local Government: Powers, Structures, and Finance

Posted by on May 1, 2025 in Law | 0 comments

Legal and Judicial Concepts

  • Common Law: Unwritten law based on tradition, custom, or court decisions.
  • Successful plea bargaining results in the defendant pleading guilty in exchange for a reduced sentence or pleading guilty to a lesser charge.
  • In a criminal case, the state acts as the plaintiff.
  • Limited Jurisdiction Trial Courts: Courts of original jurisdiction for specific types of cases.
  • Major Trial Courts (or Courts of General Jurisdiction): Hear both civil and criminal cases.
  • Intermediate Appellate
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Spanish Civil Service Structure and Access

Posted by on Apr 25, 2025 in Law | 0 comments

Civil Service under Law 30/1984

The civil service, under Law 30/1984 of 2 August on Reform Measures for Public Service, is one of the priority policy objectives of the government program: the reform of Public Administration. The reform of the Civil Service law is one of its basic aspects.

The scope of the measures concerns:

  • The staff of the Civil Administration of the State and its Autonomous Agencies.
  • Civilian personnel serving the military administration and its Autonomous Agencies.

Personnel of the

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