Search results for "COU"
showing 10 items of 14566 documents
Hacia la ley europea del clima: las evaluaciones científicas y el futuro papel de las respuestas jurídicas de los estados miembros
2021
Los problemas climáticos son temas persistentes y omnipresentes dentro de las políticas y legislaciones contemporáneas, que exigen un enfoque interdisciplinario para promover soluciones jurídicas adecuadas para la complejidad del tema. Paradójicamente, las propagandas negacionistas, lejos de bloquear las acciones climáticas, las han propiciado, lo que ha llevado al establecimiento de un organismo científico super partes que reconociese las cuestiones climáticas a través de informes científicos avanzados: el Grupo Intergubernamental de Expertos sobre el Cambio Climático de la ONU (IPCC). Desde entonces, muchos países han usado los hallazgos del IPCC como base científica para desarrollar polí…
Fiscality of couples in fact
2019
[ES] Las parejas de hecho son una unión alternativa al matrimonio y, como tal, el ordenamiento les dedica un régimen jurídico. El presente estudio trata sobre la fiscalidad que rodea a estas uniones partiendo siempre de su situación patrimonial y los acuerdos alcanzados entre los convivientes. Se analiza el encaje dentro del IRPF de la pareja de hecho y la aplicación de las circunstancias personales y familiares a los convivientes. Asimismo, se tratará la aportación de éstos a la comunidad de bienes formada por ambos y la adquisición de bienes una vez constituida la misma. Todo ello desde la aplicación de los impuestos que gravan la transmisión o adquisición de bienes, ya sea de forma onero…
Taxation of the family with children in charge
2020
[EN] The family institution is fundamental in every society. The family formed within the marriage or couple in fact deserves the economic and social protection on the part of the public Powers. The present study deals with the taxation that surrounds these institutions when there are minors in their charge. Their taxation will be analyzed within the personal income tax and the application of personal and family circumstances to them. First, the taxation of Large Families will be studied since they have the largest number of minors under their protection, then families made up of married couples and couples in fact who have minors in their care and, finally, we will address taxation in the …
¿El Estado de Derecho en peligro? El juez constitucional contra la Constitución y a favor de la reelección presidencial indefinida : caso Bolivia
2021
In Bolivia, the third term and the habilitation of former President Evo Morales to the 2019 presidential elections was allowed with the acquiescence of the Plurinational Constitutional Court. Despite the fact that the Constitution prohibited it and there was a referendum that rejected indefinite presidential re-election. This occurred through the judicialization of politics that produced a non-formal reform of the Constitution producing a case of abusive constitutionalism and the destabilization of the rule of law.
Public policy in families and successions regulations : the case of ?talaq?
2021
According to EU Regulations on transnational families and successions, a foreign rule remains without effect if it is deemed contrary to the so-called public policy (ordre public) of the forum?s legal system. As a consequence, judges have to evaluate whether the application of foreign law is incompatible with fundamental principles of the domestic law, especially whether it would constitute a violation against human rights. An outstanding controversial issue is today represented by Islamic repudiation (talaq): two contrasting Italian judicial decisions of August 2020 may illustrate how difficult it could be to determine what public policy is.
La inscripción de las parejas estables españolas: la necesidad de un registro único en cada Comunidad Autónoma
2016
El presente trabajo examina los problemas generados por la diversidad de formas registrales de las parejas estables en España, atendiendo, de manera singular, al caso de Navarra, para concluir la necesidad de que exista un registro único en cada Comunidad Autónoma. This paper examines the problems generated by the numerous ways of inscribing stable couples in Spain, focusing on Navarre´s example, to conclude that it is necessary to have an unique register in each Autonomous Community.
Inheritance rights of life partnerships in recent doctrine of the Constitutional Court
2015
Hasta tiempos recientes el tema de los derechos sucesorios de los convivientes de hecho no había objeto de pronunciamientos por parte del Tribunal Constitucional. La STC 93/2013 y el ATC 280/2013 se han referido a esta cuestión, abriendo una forma de aproximación a la misma Until recently, the inheritance rights of life partnerships had not been subject to decisions of the Constitutional Court 93/2013 STC and 280/2013 ATC have made statements about giving a new approach to this issue
Análisis jurisprudencial de la legitimación pasiva de las entidades financieras en las reclamaciones realizadas por consumidores derivadas de una com…
2021
Consumers, who acquired real estate through a deed of sale with a mortgage subrogation, have made numerous claims against the financial entities. They request the nullity of the clause that imposes upon them all the expenses cause by the notarial deed. Financial entities have alleged that they do not have the capacity to be sued. Courts decisions have been diverse.
Financial assets and patrimonial issues in international families
2021
: The paper deals with patrimonial issues in International families and with the European Regulations 1103 and 1104/ 2016 together with regulation 650/2012. The paper particularly focuses on financial assets: Bank Account; Share of Investments Funds; Life Insurance; Virtual assets like criptovalutes; real estate wealth. This perspective implies the need to find the rule governing the succession or the families? patrimonial issues, also taking into account the different rules in the different states concerned of the contracts that govern the circulation of such goods.
Different approaches to marriage downgrading : from an anti-elusive measure to an antidiscriminatory claim
2021
The essay focuses on the different mechanisms of marriage downgrading. Given the principle of ?cross-border continuity? of statuses, limits to this continuity are sometimes admitted and they are placed through downgrading mechanisms. That can occour in the case of same-sex marriages transcription in a Member State which does not allow such marriages, but which does allow samesex registered partnerships. Downgrading mechanism has an anti-elusive function, but it is not without problems in terms of discrimination on the grounds of sexual orientation. A different approach is taken in the case of an opposite-sex couple requesting the downgrading of their marriage, celebrated before the Member S…