Understanding Spain’s LSSI-CE E-commerce Law
Who Is Subject to the LSSI-CE Law?
The LSSI-CE (Law on Information Society Services and Electronic Commerce) applies to individuals or entities conducting business over the Internet or other electronic means, provided that:
- The management and business operations are centralized in Spain.
- They have a branch, office, or other permanent establishment in Spanish territory from which the provision of information society services is directed.
Are Free Services Within the Scope of the Law?
All services offered
Read MoreFair Competition: Antitrust Law and Unfair Practices
Defense of Free Competition
Regulated by Law 15/2007 of Antitrust. Collusive behavior is prohibited under this law, which prohibits any agreement, decision, collective recommendation, or concerted practice that has the object, produces, or can produce the effect of preventing, restricting, or distorting competition in all or part of the domestic market.
The following agreements are prohibited:
- Fixing prices or market conditions.
- Limiting or controlling production, distribution, or R&D.
- Market-sharing
Understanding Retroactivity, Grammatical Rules, and Legal Interpretation
Retroactive Law and Paul Roubier’s Doctrine
According to Paul Roubier’s doctrine, laws are considered retroactive when applied:
- To facts governed by prior law.
- To ongoing legal situations, depending on the impact occurring before the new law’s enactment. If the new law applies to unrealized consequences of an incident under prior law, it has an immediate, not retroactive, effect.
Grammatical Elements in the Civil Code
Article 19, paragraph 1 of the Civil Code states that “when the meaning of the law
Read MoreConstitutional Reform Process in Spain
Constitutional Reform Initiative
The constitutional reform initiative is subject to requirements and constraints common to those instances when subjects can be initiated and authorized to do so.
Timing of the Reform
The constitution prohibits a constitutional reform from beginning “in time of war or under any of the statements provided in art.116.” There must be a position of political normalcy in order to prevent emotional reactions that could alter the decisions of any of the subjects involved in
Read MoreTax Liability: Basic Concepts and Elements
Tax Liability: General Concepts
Serious Fact: A hypothetical set of circumstances, established by law, to determine the tax, and whose occurrence gives rise to a tax obligation.
Contributor: Natural or legal persons, administrators, or holders of property affected by taxes.
Subject of Tax: A person who must withhold or pay a particular tax.
Taxable Income: The quantification of the serious incident on which to apply the tax rate directly to determine the amount of tax liability.
Tax Rate: The amount
Read MoreTax Law Principles: Non-Confiscation, Legality, Budgetary Acts
Non-Confiscation Principle in Tax Law
The non-confiscation principle is a limit on the progressiveness of taxation. It derives from the constitutional recognition of property rights and the internal logic of the ability to pay. Its purpose is to prevent potentially pathological behavior of coercive economic benefits; in other words, an extreme application of progressiveness. It’s a type of punishment, as you are deprived of your property to compensate. It is established as a limit for the results
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