Company Books, Annual Accounts, and Share Transfers in Spain
Company Books and Annual Accounts
These provide a yearly overview of the company’s economic performance and creditworthiness. In line with accounting principles, they offer a prudent, trustworthy image of the company from at least three stakeholder perspectives: (1) the company’s own interest; (2) third parties contracting with it; and (3) tax and market authorities. This is supported by the publicity offered by the Commercial Register.
Accounting Books
Maintaining correct accounting is a general obligation
Read MoreJohn Rawls’ Theory of Justice and Political Legitimacy
Perspectives on Legitimacy and Rawls’ Framework
Different perspectives address legitimacy. John Rawls’ theory significantly influences the liberal democratic model through its principles of justice. Rawls develops a procedure in a pre-constitutional stage to justify a political conception of justice.
In the constitutional stage, justice is applied to society. The Constitution assumes these liberal principles. Subsequently, all institutions operate based on this regulatory structure.
John Rawls’ Approach:
Read MoreMedical Ethics: Colleague Relations & Patient Confidentiality
Doctor-Colleague Relations
ARTICLE 27. It is the duty of the attending physician to provide care without charging fees to a colleague, their spouse, and first-degree relatives who are financially dependent on them. Exceptions apply when they are covered by health insurance or for psychoanalytic treatment.
ARTICLE 28. The doctor receiving care as described in the preceding article, either personally or for the mentioned relatives, must pay for inputs such as vaccines, laboratory tests, radiographic
Read MoreLegal Heritage: Definition, Features, and Types in Law
Concept of Legal Heritage
A person’s estate is the set of legal relationships, both active and passive, that constitute their assets. Assets primarily serve to meet our needs and secondarily to fulfill contractual responsibilities. In case of default or breach of obligations, the debtor is liable with their entire estate.
Under civil law, the estate comprises rights, property, and obligations, encompassing both assets and liabilities.
Owner’s Equity: The estate always belongs to the same subject (owner)
Read MoreThe Spanish Crown: Prince, Family, and Royal Household
The Crown Prince of Spain
According to the Spanish Constitution Article 57.2, the heir to the Crown holds the title of Prince of Asturias, along with other titles traditionally linked to the successor, such as Prince of Girona and Prince of Viana (Navarre). Upon reaching the age of majority, the heir must take an oath as stipulated in Article 61.2.
Regarding marriage, Article 57.4 states that the heir can marry freely. However, if a marriage proceeds against the express prohibition of the King and
Read MoreCombating Illegal Immigration & Economic Crime in Spain
Combating Illegal Immigration in Spain
Criminal enterprises engaged in the illegal trafficking of immigrants face administrative penalties. A key strategy involves questioning boat occupants, offering legal residency in exchange for information on the organization and collaboration with Spanish justice. However, prioritizing the return of detained passengers, often to Morocco, can have dire consequences.
Returned individuals may attempt new voyages, facing minimal obstacles to starting a criminal
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