Search results for "Fundamental Right"
showing 10 items of 121 documents
The Implementation of the Directive on Tax Intermediaries in Spain (DAC6)
2019
The paper analyzes with criticism the riks, challenges and doubts that may arise as a result of the implementation of the DAC6 directive, relating to the obligation of tax intermediaries to disclose information on certain tax schemes to the tax administration at the moment of assistance and implementation of the scheme. It reveals the inconsistencies and the potential break of some fundamental freedoms of taxpayers and intermediaries and suggests mechanisms, tips and tools to improve it.
Kościół dla wybranych? O specyfice indyjskich chrześcijan knānāya
2015
Nazwą knānāya (także „południowcy”) określa się jedno z ramion indyjskiego chrześcijaństwa, którego członkowie doszukują się swojej genezy w starożytnej emigracji perskich chrześcijan, przybyłych do Indii pod przewodnictwem kupca Tomasza z Kany. Charakterystyczną cechą tej grupy jest silne przywiązanie do tradycji i bezwarunkowa ochrona tożsamości łączącej współczesnych „południowców” z ich przodkami. Sam fakt głębokiego przywiązania do tradycji i w konsekwencji jej silna ochrona nie powinien dziwić, wszak jest to jedno z podstawowych praw każdej wspólnoty i każdego człowieka. Jednakże knanaici, chcąc zachować „czystość krwi”, zupełnie nie dopuszczają do siebie niczego i nikogo z zewnątrz. …
OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions…
2018
This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016. The case concerned tax legislation permitting the deduction of "negative income" relating to a dwelling. The issue was whether the fundamental freedoms must be interpreted as precluding a Member State from refusing the benefit of that deduction in respect of a self-employed non-resident in circumstances in which that person receives 60% of his total income within that Member State, and 40% within a non-Member State. Therefore, he does not receive income that enable…
The State Power and the Limits of the Principle of Sovereignty: An Historical Approach
2012
This chapter explores the notion of sovereignty and the limits of state power in the framework of criminal justice. It is not an easy enterprise to counter terrorism while respecting the rule of law and guaranteeing the security of citizens to the maximum extent possible without violating their fundamental rights. Theoretically, modern constitutionalism emerged to protect citizens from political abuses of power. In practice, however, fundamental rights are not always fully respected since the state is often tempted to exercise its power beyond legal boundaries. To limit the power of the state means to limit its sovereignty. Otherwise, the abuses of power by the state become inevitable. Surp…
The Making and Unmaking of Precarity : Some Concluding Remarks
2015
We live in societies in which the making and unmaking of precarity has a structuring power. In the labour market, precarity is created through laws and practices that reduce protections and benefits; but the labour market itself is also the place where precarity can be unmade through (at least partial) de-commodification and re-regulation. Precarity also penetrates people’s lives and mechanisms of identification, with practices of producing stigma but also of resisting it. Not by chance, the making and unmaking of precarity has become a central focus for contentious politics through the definition of the new subject of the precariat, and the struggles against precarity as a stripping of fun…
Decisiones automatizadas: problemas y soluciones jurídicas. Más allá de la protección de datos
2021
La creciente capacidad computacional de los sistemas automatizados de procesamiento de datos ha generado un aumento de su utilización en toda clase de actividades humanas. Estos sistemas pueden procesar cantidades masivas de datos y proporcionar resultados muy precisos, ayudando a los responsables de la toma de decisiones, tanto en el sector público como en el privado, a clasificar a los seres humanos y a predecir sus acciones. Sin embargo, en los últimos años se ha venido demostrando que estos sistemas pueden generar importantes riesgos para los derechos fundamentales y otros valores y principios democráticos. Hasta la fecha, las normas en materia de protección de datos han constituido el …
Fundamental rights and the proportionality principle
2017
The paper assesses the widespread use of the test of proportionality in fundamental rights adjudication. While constitutional and human rights courts all over the world appear to be consistently engaged in deploying the test of proportionality in order to assess the permissibility of a given rights limitation, this approach is under severe criticism insofar as it is considered an attack to the very idea of fundamental rights. The paper will discuss this criticism of the use of proportionality, and will provide a defense of its use by courts in light of some basic features of the contemporary discourse of fundamental rights. El artículo evalúa el uso generalizado de la prueba de proporcional…
Critérios de ponderação entre o direito de acesso a informações públicas e o direito à proteção de dados pessoais: lições a partir do modelo espanhol
2020
O presente artigo tem por objetivo analisar o conflito ente o direito de acesso à informação pública e o direito à proteção de dados pessoais. O primeiro estabelece que toda informação mantida por órgãos públicos é, em regra, acessível, sendo o sigilo uma exceção. O segundo, por outro lado, determina que as informações relativas a pessoas identificadas ou identificáveis devem ser protegidas e seu tratamento e transmissão a terceiros somente se permite com o consentimento do seu titular ou em situações especiais legalmente previstas. Uma vez que não existe uma hierarquia entre direitos fundamentais, diante de um pedido de informação que contenha dados pessoais, a autoridade encarregada de de…
OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Tran…
2019
This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the previous doctrine formulated in SGI (Case C-311/08). The decision did not follow Advocate General's approach, which would have denied comparability of domestic and cross-border situations in transfer pricing cases and, hence, prevent scrutiny of domestic transfer pricing legislation under the fundamental freedoms. The authors welcome the requirement that Member States have to grant taxpayers the opport…
Absentismo escolar en España. Datos y reflexiones
2020
El absentismo escolar no recibe en España la atención que merece. Pese a que diversos estudios señalan que la ausencia de las aulas del alumnado en edad de escolarización obligatoria es más amplia de lo que parece ‒los informes PISA, por ejemplo, lo cuantifican entre el 25 y el 28 % del alumnado de 4º de la secundaria obligatoria‒ esta realidad presenta una escasa visibilidad educativa y social. En el trabajo se realiza una primera clarificación conceptual del problema, para posteriormente analizar con un enfoque integral la normativa legal que articula en nuestro país: el derecho a la educación; la escolarización obligatoria y el absentismo. A partir de ese marco teórico, se señalan los tr…