Tax Liability and Representation in General Tax Law
**Representation**
Representation is addressed in Articles 45 and 46 of the General Tax Law (LGT).
Article 45: Legal Representation
- For persons lacking the capacity to act, their legal representatives will act on their behalf.
- For legal persons, individuals who hold positions relevant to tax proceedings will act according to their representation, either by law or by a validly agreed agreement.
- For entities described in Article 35.4, the person who holds representation will act on their behalf. If representation
Commercial Law in Spain: Regulations and Practices
Commercial Law in Spain
Trade law regulates economic activity. The subject of commercial law is the typical activity of enterprises: the enterprise, the entrepreneur, the legal form of business, accounting, advertising, and the protection of the business. The Commercial Code is the main legislative framework for commercial operations in Spain. Primarily, the Commercial Code and special laws and rules apply, followed by general rules of common law or the civil code if trade does not cover all commercial
Read MoreUnderstanding Competencies in Spanish Law
Principle of Supplementary State Law
Principle in art. 149 of the EC: State law will, in any case, be supplementary to the right of the regions. This is because it is a more comprehensive law that contains rules that give systematic unity and coherence to the legal system.
Concept of a Database
The content of the bases is nothing other than the management that requires legislative general interest in relation to a subject. This requirement, in fact, is not contained in the EC and also has no fixed
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