Search results for "Legal certainty"
showing 2 items of 12 documents
La aplicación de los tributos en los casos de delito contra la hacienda pública
2021
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.
The role of the agreement as a tool for management of property relations in cases of cross border marriages and civil unions/partnerships registered …
2021
The essay examines the role of the agreement as a tool for managing property relationships in crossborder marriages and registered partnerships, in light of EU Regulations 1103 and 1104 of 2016, on the property regimes of international married or registered couples. The main prerogative of such acts is the recognition of the parties? freedom to choose the court and the applicable law. The law governing the matrimonial property regimes, or the property consequences of registered partnerships, has universal scope. This agreement in the form envisaged, which is backed by the need for legal certainty and predictability of the applicable rules, means that the spouses, in family problems which ha…