Search results for "LAZ"
showing 10 items of 1533 documents
Presentación e ingreso de determinadas declaraciones y autoliquidaciones tributarias durante el Estado de Alarma
2020
[ES] Desde la declaración del estado de alarma como consecuencia de la crisis sanitaria provocada por el COVID-19, han sido aprobados numerosos reales decretos. Entre ellos, uno de los principales desde la perspectiva tributaria es el Real Decreto-ley 14/2020, en virtud del cual se ampliaba el plazo de presentación e ingreso de numerosos tributos, destacando, entre otros, el IVA y el IS. Además, las comunidades autónomas también han aprobado medidas relativas a la ampliación del plazo de presentación e ingreso de los tributos respecto de los que tienen atribuidas competencias.
Los plazos para interponer recursos y de determinados procedimientos y actos tributarios durante el Estado de Alarma.
2020
[EN] Royal Decree 463/2020, of March 14, declared the state of alarm as a consequence of COVID-19. From this declaration, a series of royal decree-laws have followed one another that have introduced a series of changes in the financial system to adapt the tax obligations to the health crisis situation. In this sense, the deadlines for filing resource, the forms and deadlines for filing and paying declarations and self-settlement have been modified, as well as certain procedures and acts while this exceptional regime lasts. In this study we are going to analyze the adoption of these measures and their accommodation in Tax Law.
Non-existence of unfair delay in the exercise of claim actio for amounts unduly collected. Comment on Spanish STS no. 243/2019, of April (RJ 2019, 15…
2020
El Tribunal Supremo considera que el mero retraso en el ejercicio de una acción de reclamación de cantidad no puede ser considerado por si sólo constitutivo de retraso desleal. Además, es necesario que previamente al ejercicio del derecho existan hechos, actos o conductas que provoquen en el obligado la confianza de que el derecho en su contra no se ejercitará. The Supreme Court considers that the mere delay in the exercise of an action of claim of quantity cannot be considered to constitute unfair delay. In addition, it is necessary that prior to the exercise of the right there are facts, acts or conducts that cause int the obliged the confidence that the right against him will not be exer…
Derecho y conciencia en Antígona: Una respuesta atemporal a los conflictos de familia
2018
El presente artículo aborda la importancia de la familia en Antígona, de Sófocles. Ante el Decreto de Creonte, por el que se prohibía, bajo pena de muerte, enterrar y llorar a Polinices, su hermana ?Antígona ? no duda en afirmar que por encima de las leyes del Estado está la ley de los dioses y la ley que dicta su conciencia, la que le exige anteponer los lazos familiares al orden público. Un acto de desobediencia civil que le conducirá a muerte.
Anulación del privacy shield en las transferencias internacionales de datos : ¿presenciamos un desplazamiento fáctico de la responsabilidad?
2021
This study provides a comprehensive analysis of international transfers of personal data to third countries or international organizations due to new privacy regulation. More specifically, it analyzes the effects on this regulatory scheme of the annulment of the Privacy Shield in the transatlantic information movements between the European Union and the United States and how this implies, in fact, a transfer of responsibility to the controller
La ceca de Olkairun y su posible localización = The mint of Olkairun and its possible localization
2018
Este artículo estudia el actual estado de cuestión sobre una de las más raras y problemáticas cecas prerromanas de la Península Ibérica. Tradicionalmente descrita como ceca vascona situada en Navarra, debatimos sobre su posible etnómino y ulterior localización. Un nuevo hallazgo procedente de Cigales (Valladolid) permite plantear un giro interpretativo respecto a las antiguas hipótesis, considerando actualmente la situación de la ceca en un lugar más al sur, quizás sobre la cabecera meridional del valle alto del Ebro.
La Repubblica di Platone fra totalitarismo, dissimulazione e utopia
2014
Event Horizon Telescope imaging of the archetypal blazar 3C 279 at an extreme 20 microarcsecond resolution
2020
Open Access article, published by EDP Sciences, under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Open Access funding provided by Max Planck Society.--All authors: Kim, Jae-Young; Krichbaum, Thomas P.; Broderick, Avery E.; Wielgus, Maciek; Blackburn, Lindy; Gómez, José L.; Johnson, Michael D.; Bouman, Katherine L.; Chael, Andrew; Akiyama, Kazunori; Jorstad, Svetlana; Marscher, Alan P.; Issaoun, Sara; Janssen, Michael; Chan, Chi-kwan; Savolainen, Tuomas; Pesce, Dominic W.; Özel, Feryal; Alberdi, Antxon; Alef, Walt…
On the selection of AGN neutrino source candidates for a source stacking analysis with neutrino telescopes
2006
The sensitivity of a search for sources of TeV neutrinos can be improved by grouping potential sources together into generic classes in a procedure that is known as source stacking. In this paper, we define catalogs of Active Galactic Nuclei (AGN) and use them to perform a source stacking analysis. The grouping of AGN into classes is done in two steps: first, AGN classes are defined, then, sources to be stacked are selected assuming that a potential neutrino flux is linearly correlated with the photon luminosity in a certain energy band (radio, IR, optical, keV, GeV, TeV). Lacking any secure detailed knowledge on neutrino production in AGN, this correlation is motivated by hadronic AGN mode…
Search for Extraterrestrial Point Sources of Neutrinos with AMANDA-II
2003
We present the results of a search for point sources of high energy neutrinos in the northern hemisphere using AMANDA-II data collected in the year 2000. Included are flux limits on several AGN blazars, microquasars, magnetars and other candidate neutrino sources. A search for excesses above a random background of cosmic-ray-induced atmospheric neutrinos and misreconstructed downgoing cosmic-ray muons reveals no statistically significant neutrino point sources. We show that AMANDA-II has achieved the sensitivity required to probe known TeV gamma-ray sources such as the blazar Markarian 501 in its 1997 flaring state at a level where neutrino and gamma-ray fluxes are equal.