Chilean VAT Regulations: Taxable Persons and Exemptions

Posted by on Jan 22, 2025 in Law | 0 comments

Persons Subject to Chilean VAT

According to the Ministry of Law, the following are subject to the effects of duty established by tax provision:

VAT Applicability

The following are subject to VAT:

  • Seller in a convention
  • Natural person engaging in operations
  • The amount of these operations
  • The buyer when the resident has no vendor in Chile
  • The company referred to in letter C, Article 8, each partner will be responsible
  • Payment of tribute corresponding to foreclosed assets
  • The contributor, contributions to the
Read More

Understanding Legal Obligations and Business Law

Posted by on Jan 21, 2025 in Law | 0 comments

Legal Obligations

A legal obligation is a relationship that binds two selected subjects, a creditor and a debtor, whereby the debtor must give, do, or not do something for the creditor. The creditor may enforce this obligation.

  • Personal Element:
    • Debtor
    • Creditor
  • Objective Element
  • Technical Element

Source: Obligations arise from:

  • Contract
  • Quasi-contracts
  • Civil Offenses (Unintentional Tort)

Creditor’s Actions Against Debtor’s Default

What are the actions that the creditor has against the debtor’s default?

Contract

An

Read More

Understanding Associations and Intestacy Laws

Posted by on Jan 20, 2025 in Law | 0 comments

Associations: Nature and Constitution

Associations are nonprofit entities, formed voluntarily by three or more persons to accomplish a purpose of general interest, particularly through the sharing of personal resources or assets on a temporary or permanent basis. Moreover, economic activities can be ancillary or subordinate to its purpose if the returns arising therefrom are used exclusively to fulfill this. The assets of the associations cannot be shared in any case between partners and may not

Read More

Understanding Law Decrees in Spain: Powers and Limitations

Posted by on Jan 20, 2025 in Law | 0 comments

Law Decree (LD) in Spain: Article 86.1 of the Spanish Constitution

In circumstances of extraordinary and urgent need, the government will be empowered to enact provisional legislative measures in the form of a Law Decree (LD). These decrees cannot affect the regulation of:

  • The basic institutions of the state
  • Rights, duties, and freedoms of citizens established in Title I of the Constitution
  • The regime of Autonomous Communities (CCAA)
  • General provisions regarding elections

LDs can only regulate ordinary

Read More

Hotel Accommodation Agreements: Rights and Legal Framework

Posted by on Jan 20, 2025 in Law | 0 comments

Principal Obligations in Accommodation Agreements

Accommodation Agreement: The primary obligation is to make a room available for the client’s use and ensure its peaceful use. This is essentially a lodging and housing agreement.

Booking Agreement: This guarantees a room for the client. The client should receive a clear confirmation of their booking.

Parties Involved

  • Hotel Manager
  • Guest

Obligations of the Hotel Manager

  • Provide Accommodation: In principle, this should be without discrimination. However,
Read More

Understanding Key Principles of Public Administration

Posted by on Jan 20, 2025 in Law | 0 comments

Non-Arbitrariness Principle

The non-arbitrariness principle ensures equal rights, equal protection, equal opportunities, and indiscriminate treatment by authorities. Article 19, number 2 states that neither the law nor authority may establish arbitrary differences.

Constitutional Provisions Underlying the Rule of Law

The rule of law is constitutionally established in Articles 6 and 7:

  • Article 6: State bodies must submit their acts to the constitution and laws.
  • Article 7: The authority of a public entity
Read More