Autonomous Communities: Powers and Financial Autonomy
Subdivisions of the Autonomous Communities
The Autonomous Communities (CCAA) hold powers in matters of territorial organization, with the following limits:
- Institutional guarantee of local autonomy of corporations.
- Guarantee a minimum.
- State competition of the legal foundations of public administrations. The CCAA will have executive powers and legislative development if they have assumed responsibility for administration.
- There are provincial provinces, which accounts for an increase in Navarra powers
Understanding Sovereignty: Key Features and Historical Phases
The concept of sovereignty is linked to the idea that any request is subject to some criterion or justification. For Bodin and Hobbes, ‘absolute’ cannot mean the same as ‘with full arbitrariness’.
Key Features of Sovereignty
We can state the features that persist in the idea of sovereignty:
- It is a political power higher than any other power in society, whose decisions can be imposed.
- It operates from a general justification in reference to a social interest.
- What characterizes it is the power to establish
EU Competition Law: Prohibited Conducts
Prohibited conducts include collusion (Article 101 TFEU and Article 1 LDC) and abuse of a dominant position (Article 102 TFEU and Article 2 LDC). Controlled conducts include mergers (Regulation 139/2004 and Articles 7-10 LDC) and state aids (Articles 107-109 TFEU and Article 11 LDC).
Relevant Market
The definition of the Relevant Market (RM) is provided in the Commission Notice on the definition of the Relevant Market for the purposes of Community Competition Law. It is a concept also used in national
Read MoreVAT Application Management: Key Obligations
VAT Application Management
1. Statements Census
The census of entrepreneurs is part of the census of taxpayers, regulated in the Tax Code and the Regulations of the Tax Inspectorate. Statements include declarations of commencement, modification, and cessation.
- Commencement (High): Notifies the administration of the start of economic activity.
- Modification (Change): Reports changes to the registered data.
- Cessation (Low): Indicates the effective end of the activity.
2. Invoices
Invoice regulation is
Read MoreFinancial Law: Taxes, Budget, Heritage, and Public Credit
Unit 1: Financial Activity and Financial Law
Financial Activity: An activity performed by the state and other public bodies (municipalities, autonomous regions, etc.) which consists of obtaining financial resources to apply them to public collective needs (e.g., financing public expenditure). This activity is instrumental in character and is also said to be in the 2nd grade.
Financial Law: The discipline that aims to study the legal regulation of financial activity. According to Giannini, financial
Read MoreTax Exemptions and Calculation of Rates in Spain
3) Exemption
Law 51/2002 introduced a very broad exemption. It exempts all individuals who carry out an economic activity. Resident companies whose turnover is less than one million euros are also exempt from the IAE (Impuesto sobre Actividades Económicas).
Turnover, in essence, refers to sales activity. There are also exemptions for starting the activity: the first two years for all activities. Along with this, there is a 50% bonus for the five years following the first two years; this is mandatory
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