Spanish VAT: Taxable Locations, Exemptions, and Non-Taxable Cases
3. Place of Taxable Deliveries Deliveries whose location is Spanish territory accrue Spanish VAT. We must distinguish between goods and services.
A) Place of Delivery of Goods With respect to the orientation property, it may be noted that it is usually taxed at the destination, i.e., where the good is delivered.
Which means supplies of goods made in Spanish territory?
- If dispatch or transport is needed, it will be understood to be located here if the start of the transport takes place in Spanish territory.
Legal Concepts: Analogy, Retroactivity, and Interpretation
Concept and Types of Analogy
Concept: It is an instrument capable of overcoming the regulatory gap by applying to an unregulated course the solution from a similar or analogous course. Art. 4.1 of the Civil Code states that analogy of the rules shall be used when they do not provide a specific course, but regulate other similar situations where there is an identity of reason.
Classes:
- Legis: Covers a specific legal vacuum by applying another specific rule that gives an extensible solution to the unregulated
Customs Taxation in and out of the EU
Unit 4: Customs Taxation
Concept
A customs tax is a tax collected on imports and some exports by the customs authorities of a country. This tax is used to raise state revenue. It is based on the value of goods, called ad valorem duty, or the weight, dimensions, or other criteria of the item, such as its size. It is also referred to as customs duty, tariff, or import tax.
EU Countries
The EU was created with the objective of eliminating frontiers and taxes between its members. Goods and persons can cross
Read MoreIndustrial Creations and Patent Law in Spain
Industrial Creations and Patent Law
Industrial creations are regulated in order to protect rights in the creations that arise as a result of technical and technological advances. This is often referred to as Research and Development (R&D). In a historic moment in the economy, it regains more importance to the protection of industrial creations that are the product of innovation. Because of this, there is a patent right under the laws of the Patent Law of March 20, 1986.
We understand the patent
Read MoreMaritime Zones and International Law of the Sea
**Marine Areas and Jurisdictions**
Inland Waters
Waters under the full sovereignty of the coastal State are considered inland waters. To define them, we should differentiate them from the territorial sea, which, under the United Nations Convention on the Law of the Sea (UNCLOS), also known as the Jamaica Convention, extends 12 nautical miles from the baseline. The baseline, in turn, can be determined according to two criteria:
- Geographic: The baseline is determined by the low-water mark.
- Technical:
The State in International Law: Sovereignty and Recognition
The State as a Subject of International Law
The State remains the primary actor in international law, even though other subjects, such as international organizations and, to a lesser extent, individuals, also participate. These other actors have gained relevance due to the increase in international relations and the expansion of law to topics such as human rights. However, the State continues to be the fundamental subject, defined by its ability to create, enforce, and be the recipient of international
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