Understanding the Tourist Entrepreneur in Commercial Law
Tourist Entrepreneur in Commercial Law
1. General Concept of Entrepreneur in Commercial Law
Commercial entrepreneur:
- Economic approach: Any person who runs a business, makes the main decisions concerning that economic organization, and, with the hope of profit, takes on financial risks associated with the activity.
- Legal approach:
- Natural (sole trader) or legal (companies) person
- Who, acting on his own behalf, develops a professional activity (organization and regularity).
Natural (Sole Trader) or Legal
Read MoreUnderstanding Compulsory Contributions: Taxes, Fees, and Special Contributions
Compulsory Contributions: An Overview
Compulsory contributions, a legal concept, are a source of public revenue. They consist of economic payments required by a Public Administration (PA) when specific conditions are met, as established by an act of parliament. The primary aim is to obtain resources to finance public expenditure.
Apart from financing public expenditure, compulsory contributions could serve as an instrument of general economic policy and meet the accomplishment of principles and aims
Read MoreVenezuela’s Income Tax: Key Concepts & Rules
Venezuela’s Income Tax: Key Concepts
Who are Taxpayers? (ART 1)
Any individual or entity domiciled in the Republic, regardless of whether the source of income is within or outside the country.
Taxable Events (ART 3)
Sales and imports of goods and services.
Net Income (ART 4)
The sum of all taxable income minus the cost of borrowing and deductions allowed by law.
Contributor (RULE 5)
The taxpayer who is obliged to charge VAT.
Types of Contributors (RULE 7)
- Individuals
- Anonymous Companies (SA)
- Limited Liability
Understanding Administrative Law: Principles and Scope
Nature and Scope of Administrative Law
Administrative law is a branch of public law that deals with the organization, powers, duties, and functions of public authorities of all kinds engaged in administration. It covers the rules, regulations, orders, and decisions of administrative agencies and the implementation and enforcement of these regulations. Here are the key aspects of its nature and scope:
Nature of Administrative Law
Regulatory Framework: It provides a regulatory framework for the functioning
Read MoreCustomary Law and International Treaties Application
Application of Customary Law
First problem: To demonstrate the existence of an unwritten rule, you must prove its two constituent elements:
- A constant and uniform practice.
- The conviction that this practice has become compulsory (opinio iuris).
Second problem: Proving that this custom applies to the other party. Evidence can be found in:
- Diplomatic correspondence between states, which can reveal positions on particular situations.
- Conventional practice of states, deduced from international treaties (e.
Key Principles of Public Administration: Responsibility & Efficiency
Key Principles Inspiring Public Service
The following principles inspire public service:
Responsibility: Taken from Article 4 of the LOC General Bases for the Administration of the State, reiterating a rule in the EPC (Article 38). The State is liable for damages caused by administrative bodies exercising their functions, without prejudice to the responsibilities affecting the officer who caused the damage. This liability points to a lack of service, which can stem from three reasons: wrongdoing by