Tax Inspection Procedures
Inspection Procedure
a) Proceedings of Verification and Investigation: Check and investigate the proper implementation of tax obligations, and if necessary, stabilize the situation required by the practice of one or more settlements. Be distinguished:
- Evidence: Truth and accuracy of the acts, the elements contained by taxpayers in their statements.
- Research: Aims to discover the existence of relevant undeclared tax facts.
b) Actions to Obtain Information: To obtain tax information with transcendence,
Read MoreUnderstanding Gender Equality in Employment: A Legal Analysis
General Framework of the Directive
General framework of the Directive: Equal treatment in access to employment, promotion and training, working conditions, and Social Security.
Obligation of Member States to actively consider the goal of equality between men and women when formulating and implementing laws, regulations, administrative provisions, policies, and activities.
IT: the absence of any direct or indirect discrimination based on sex. No discrimination based on marital or family status.
DD: where
Read MoreNAFTA Framework: Goods Trade, Origin Rules, and Disputes
NAFTA Development Timeline
- January 1, 1989: Canada-U.S. Free Trade Agreement (CUSFTA) enters into force.
- June 10, 1990: Canada, the U.S., and Mexico agree to pursue a free trade agreement.
- February 5, 1991: NAFTA (CUSFTA-plus, with Mexico joining) negotiations begin.
- December 17, 1992: NAFTA is signed by leaders from Canada, the U.S., and Mexico.
- August 1993: Additional side agreements on labor and the environment are negotiated.
- January 1, 1994: NAFTA enters into force.
Relationship with GATT and Other
Read MoreUnderstanding Entrepreneurship: Legal Definitions & Classifications
Legal Definition and Features of an Entrepreneur
1. Where is the legal definition of entrepreneur laid down? Which are the main features?
The legal definition can be found in Article 1 of the Commercial Code. An entrepreneur operates as a sole trader, carrying on their business alone, acting completely on their own account. This means they make the main decisions concerning that economic organization and, with the hope of profit, take on financial risks associated with the activity, assuming unlimited
Read MoreTax Law: Financial Regulations and Legal Interpretation
Tax Law and Financial Regulations
3.2 The Arts. CE 31.3 and 133.1:
- Establish the Reserve ppio Law on financiera.
- 31.1: Economic benefits can only be established through a public character law.
- 133.1: The power to raise taxes lies in the State by law.
The EC also states that State budgets must be approved by law, and an organic law shall regulate the financing system of regions. Therefore, the establishment of taxes requires a law to create and set its essential elements.
Types of Law
The EC distinguishes
Read MoreSpanish Sports Organization and Management Framework
Sports Organization Structures in Spain
Private Sports Organizations
Private organizations involved in sports can include:
- Associations: State-level bodies like the COE (Spanish Olympic Committee), federation clubs, and professional leagues.
- Regional Associations: Operating at a regional level.
These organizations may operate on a non-profit basis.
Public Sports Organizations
The hierarchy of public sports organizations is typically:
- Superior Council of Sport (CSD)
- Autonomic Athletic Departments (Regional