El régimen de Conciertos en Álava entre 1942 y 1976

2015 ◽  
pp. 89-127
Author(s):  
Ana Belen SANJURJO
Keyword(s):  
First Amendment ◽  
Basque Country ◽  
The State ◽  
Autonomous Community ◽  
Tax Changes ◽  
Shed Light

LABURPENA: Azterlan honetan, Arabako itunen erregimena aztertzen da 1942tik 1976ra bitartean, hau da, 1925-26ko Ekonomia Itunaren lehen aldaketa onartu zenetik probintzia horrekin bakarka sinatu zen azken itunera artekoa, Bizkaiari eta Gipuzkoari 1937an kendu baitzieten sistema hori. Xedapen arautzaileak eta itunetan finkatutako kupoak aztertzea lagungarri da argitzeko Arabak zer nolako gaitasun instituzionala izan zuen lurraldea bultzatzeko, horren mutazio ekonomiko sakoneko aldi batean. Halaber, araudi hori Estatuan gertatutako aldaketa fiskal nagusien koordenadan kokatzen da, zeintzuk egin baitziren EAE eratu bezperatan (1979) oso zalantzan jarri zen sistema bat distantziakidetasunez baloratzeko. RESUMEN : En este trabajo se aborda el estudio del regimen de conciertos en Alava entre 1942 y 1976, esto es, cuando se apruebe la primera modificacion del Concierto Economico vigente (de 1925-26) y se firme el ultimo Concierto en solitario con esta provincia, toda vez que Vizcaya y Guipuzcoa habian sido privadas del sistema en 1937. El analisis de las disposiciones reguladoras y de los cupos senalados en los Conciertos arroja luz sobre el potencial institucional de Alava en el impulso de este territorio en un periodo de profunda mutacion economica. Asimismo, esta normativa se situa en la coordenada de los principales cambios fiscales acaecidos en el Estado a fin de valorar de manera equidistante un sistema muy cuestionado, especialmente en visperas de constituirse la CAPV (1979). ABSTRACT: In this work we study the concerts regime in Alava between 1942 and 1976, i.e. when the first amendment to the economic concert in force (1925-26) was passed and the last concert solely for this province was signed, as Vizcaya and Guipuzcoa had been deprived of it back in 1937. The analysis of the regulating provisions and of the quotas established in the Concerts shed light to the institutional potential of Alava for the thrust by this territory in a period of deep economic mutation. Likewise, this regulation is to be placed within the coordinate of the main tax changes in the State for the purpose of assess in an evenly manner a highly controversial system, specially on the eve of the constitution of the Autonomous Community of the Basque Country (1979).

La prohibición de realizar aportaciones a planes de pensiones de empleo en la Ley de Presupuestos Generales del Estado para el año 2012

2013 ◽  
pp. 53-80
Author(s):  
Mirari ERDAIDE GABIOLA ◽  
Arantza GONZÁLEZ LÓPEZ
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Basque Country ◽  
Pension Plans ◽  
The State ◽  
Public Employee ◽  
Autonomous Community ◽  
The Public ◽  
Insurance Policies ◽  
Pais Vasco

LABURPENA: Estatuko Aurrekontu Orokorren Legeak sektore publikoko herriadministrazio eta erakunde guztiei debekatu egiten die ekarpenik egitea enpleguko pentsio-planetan edo aseguru kolektiboko kontratuetan, erretiroagatiko estaldura jasotzen badute. Hain zuzen ere, debeku hori aztertzen da lan honetan. Azterketa Enplegatu Publikoaren Oinarrizko Estatutua eta EK-ko 149.1.13. nahiz 156. artikuluen inguruko doktrina konstituzionala oinarri hartuta egituratzen da, eta debeku haren konstituziokontrakotasuna ondorioztatzen du. Adibidez, Euskal Autonomia Erkidegoaren kasuan, debekuak Euskal Herriko Autonomia Estatutuko 10.4 artikulutik ondorioztatzen den berezko eskumen-esparru esklusiboan dauka eragina. RESUMEN: Este trabajo analiza la prohibición que impone la Ley de Presupuestos Generales del Estado a todas las Administraciones Públicas y entidades integrantes del sector público de realizar aportaciones a planes de pensiones de empleo o contratos de seguro colectivos que incluyan la cobertura de la contingencia de jubilación. El análisis se vertebra a partir del Estatuto Básico del Empleado Público y de la doctrina constitucional en torno a los artículos 149.1.13.ª CE y 156 CE, concluyendo en la inconstitucionalidad de aquella prohibición, que en la Comunidad Autónoma de Euskadi incide en el ámbito competencial propio y exclusivo que deriva del artículo 10.4 del Estatuto de Autonomía del País Vasco. ABSTRACT: This work analyzes the prohibition imposed by the State Budget’s Act to every public administration and entity part of the public sector to contribute to pension plans or collective insurance policies that cover the retirement contingency. This analysis has as essential structure the Basic Statute of the Public Employee and the constitutional doctrine regarding articles 149.1.13 and 156 of the Constitution and it concludes with the unconstitutionality of that prohibition which in the Autonomous Community of Euskadi has an impact on the very own and exclusive powers that derive from article 10.4 of the Statute of Autonomy of the Basque Country.

scholarly journals La vecindad civil y los conflictos inter temporales en la ley de Derecho civil vasco = The Basque civil neighbourhood and the intertemporal conflicts in the Basque civil law

2019 ◽  
Vol 11 (2) ◽  
pp. 253
Author(s):  
Nerea Magallon Elósegui
Keyword(s):  
Basque Country ◽  
Civil Law ◽  
The State ◽  
Autonomous Community ◽  
Internal Conflicts ◽  
Directorate General ◽  
Pais Vasco

Resumen: A través de la Ley de Derecho civil vasco 5/2015 se crea la vecindad civil vasca lo que supone un cambio automático de ley aplicable de todos aquellos que tuvieran vecindad civil en alguno de los territorios de la Comunidad Autónoma del País Vasco. Su creación reaviva de nuevo el debate sobre la competencia entre las CCAA y el Estado en materia de resolución de conflictos de leyes internos; y al mismo tiempo comporta la potencial multiplicación de los problemas adheridos al conflicto móvil en materia sucesoria. En este trabajo se analizará en primer lugar la adecuación de la nueva vecindad civil a los parámetros constitucionales y, en segundo lugar, los problemas de Derecho intertemporal que origina; todo ello ilustrado con la Resolución de l a Dirección General de Registros el Notariado de 12 de junio de 2017 que proyecta esta nueva realidad sobre la práctica.Palabras clave: Derecho Interregional, conflictos internos, Ley de Derecho Civil vasco, vecindad civil vasca, art. 9.8 CC, conflicto móvil, sucesiones, legitimas y preterición.Abstract: Through the Basque Civil Law Act 5/2015 the Basque civil neighbourhood is created, which implies an automatic change of civil neighbourhood of all those who have a civil neighbourhood in one of the territories of the autonomous Community of the Basque Country. Its creation revives again the discussion on the competition between the CCAA and the State to respond to conflicts arising from interaction between various territorial legislative systems or internal conflicts. At the same time this creation involves the potential multiplication of the problems adhering to the mobile conflict in successions. This paper will first analyze the adequacy of the new civil neighbourhood to the constitutional parameters and, secondly, the problems of intertemporal law that originates, illustrated through the Resolution of the Directorate General of Registries The Notarized, of June 12, 2017, which projects this new reality on the practice.Keywords: Interregional law, internal conflicts, Basque.

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

The Baluch, Sunnism and the State in Iran

2017 ◽  
Author(s):  
Stéphane A. Dudoignon
Keyword(s):  
South Asia ◽  
South Asian ◽  
Social Life ◽  
The State ◽  
First Century ◽  
Local Democracy ◽  
Oasis Area ◽  
Shed Light

Since 2002, Sunni jihadi groups have been active in Iranian Baluchistan without managing to plunge the region into chaos. This book suggests that a reason for this, besides Tehran’s military responses, has been the quality of Khomeini and Khamenei’s relationship with a network of South-Asia-educated Sunni ulama (mawlawis) originating from the Sarbaz oasis area, in the south of Baluchistan. Educated in the religiously reformist, socially conservative South Asian Deoband School, which puts the madrasa at the centre of social life, the Sarbazi ulama had taken advantage, in Iranian territory, of the eclipse of Baluch tribal might under the Pahlavi monarchy (1925-79). They emerged then as a bulwark against Soviet influence and progressive ideologies, before rallying to Khomeini in 1979. Since the turn of the twenty-first century, they have been playing the role of a rampart against Salafi propaganda and Saudi intrigues. The book shows that, through their alliance with an Iranian Kurdish-born Muslim-Brother movement and through the promotion of a distinct ‘Sunni vote’, they have since the early 2000s contributed towards – and benefitted from – the defence by the Reformist presidents Khatami (1997-2005) and Ruhani (since 2013) of local democracy and of the minorities’ rights. They endeavoured to help, at the same time, preventing the propagation of jihadism and Sunni radicalisation to Iran – at least until the ISIS/Daesh-claimed attacks of June 2017, in Tehran, shed light on the limits of the Islamic Republic’s strategy of reliance on Deobandi ulama and Muslim-Brother preachers in the country’s Sunni-peopled peripheries.

Rag Doll Nations and the Politics of Differentiation on Arbitrary Borders: Karelia and Moldova*

2004 ◽  
Vol 32 (2) ◽  
pp. 457-496 ◽  
Author(s):  
Mark Lawrence Schrad
Keyword(s):  
National Identity ◽  
The State ◽  
Ethnic Community ◽  
National Identities ◽  
The Other ◽  
Interesting Aspect ◽  
Territorial Boundaries ◽  
Shed Light

“Tell a man today to go and build a state,” Samuel Finer once stated, “and he will try to establish a definite and defensible boundary and compel those who live inside it to obey him.” While at best an oversimplification, Finer's insight illuminates an interesting aspect of state-society relations. Who is it that builds the state? How and where do they establish territorial boundaries, and how are those who live within that territory compelled to obey? Generally speaking, these are the questions that will be addressed here. Of more immediate concern is the fate of peoples located in regions where arbitrary land boundaries fall. Are they made loyal to the state through coercion or by their own compulsions? More importantly, how are their identities shaped by the efforts of the state to differentiate them from their compatriots on the other side of the borders? How is the shift from ethnic to national identities undertaken? A parallel elaboration of the national histories of the populations of Karelia and Moldova will shed light on these questions. The histories of each group are marked by a myriad of attempts to differentiate the identity of each ethnic community from their compatriots beyond the state's borders. The results of such overt, state-initiated efforts to differentiate borderland populations by encouraging a national identity at the expense of the ethnic, has ranged from the mundane to the tragic—from uneventful assimilation to persecution and even genocide. As an illustration of the range of possibilities and processes, I maintain that the tragedies of Karelia and Moldova are not exceptional, but rather are a consequence of their geographical straddling of arbitrary borders, and the need for the state to promote a distinctive national identity for these populations to differentiate them socially from their compatriots beyond the frontier.

The Classical naval installations in the Piraeus

2014 ◽  
Vol 60 ◽  
pp. 50-54
Author(s):  
Chryssanthi Papadopoulou
Keyword(s):  
The State ◽  
Recent Book ◽  
Archaeological Investigation ◽  
Modern Greek ◽  
City State ◽  
The City ◽  
Shed Light

In his recent book The Ancient Harbours of the Piraeus I.1, Bjorn Lovén notes that archaeological investigation of the Classical naval installations in the Piraeus goes back almost as far as the discipline of archaeology in the modern Greek state (Lovén 2011: 15). This enduring archaeological interest in the Piraeus installations is not some ungrounded fascination, but rests on the importance of these facilities not only for the Piraeus, but for the whole of Classical Athens. The commission of these installations was an integral part of a Classical building programme that saw the construction of triremes and the fortification of the Piraeus peninsula. As Vincent Gabrielsen (2007: 256–57) has shown, the building of warships is not necessarily synonymous with the construction of a navy. The latter implies the centralization of war reserves by the city-state and the provision of infrastructure (naval facilities and walls to protect both these facilities and the ships stationed in them), and it would be essential for the state to maintain and operate these resources. Investigations of the Piraeus shipsheds therefore shed light not only on the size of Athenian triremes, but also on the overall planning and works undertaken by the Athenian state in Classical times, in order to command and sustain a large navy.

Un anacronismo preconstitucional que requiere ser adaptado al bloque de constitucionalidad: el Convenio sobre la pesca en el Bidasoa y en la Bahía de Higuer, de 14 de julio de 1959

2016 ◽  
pp. 261-300
Author(s):  
Carlos FERNÁNDEZ DE CASADEVANTE ROMANÍ
Keyword(s):  
International Agreements ◽  
The State ◽  
Autonomous Community ◽  
Current Block ◽  
The Law ◽  
The Government ◽  
Set Up

LABURPENA: Lan honek Bidasoan eta Higerreko badian arrantzatzeari buruzko 1959ko uztailaren 14ko Espainiaren eta Frantziaren arteko hitzarmenaren konstituzio-kontrakotasuna aztertzen du, Espainiari dagokionez. Hitzarmen horrek, hain zuzen ere, espazio horietako ibai-arrantza, itsaski-bilketa eta akuikultura arautzen ditu, bai eta horietan egindako arau-hausteen ikuskapena eta zehapena ere, eta konstituzioa onartu eta ia berrogei urtera, ez du zuzenketarik izan araudi berrira egokitzeko. Hau da, alor horietan eta ur horietan Euskal Autonomia Erkidegoak duen eskumen esklusibora egokitu gabe dago oraindik. Arazo hori konpontzeko, bi aukera proposatzen dira: Euskal Autonomia Erkidegoaren organo eskudunek konstituzio-kontrakotasuneko errekurtsoa jartzea, edo Estatuko Gobernuari Hitzarmena eguneratzeko eskatzea, hitzarmenei eta nazioarteko beste akordio batzuei buruzko azaroaren 27ko 25/2014 Legearen 49., 50. eta 51. artikuluetan xedatutako prozedurak erabiliz. Izan ere, prozedura horietan autonomien parte-hartzea aurreikusten da. RESUMEN: El trabajo aborda la inconstitucionalidad, en lo que a España se refiere, del Convenio hispano-francés de 14 de julio de 1959, relativo a la pesca en el Bidasoa y Bahía de Higuer; tratado que regula la pesca fluvial, el marisqueo y la acuicultura en esos espacios, así como la inspección y sanción de las infracciones al mismo, pero que casi cuarenta años después del vigente bloque de constitucionalidad no ha sido enmendado para adaptarlo al mismo. Esto es, a la competencia exclusiva de la Comunidad Autónoma Vasca en esas materias y en esas aguas. Para corregir esta anomalía se propone que los órganos competentes de la Comunidad Autónoma Vasca soliciten al Gobierno del Estado la enmienda del Convenio en el marco de los procedimientos instaurados por los arts. 49, 50 y 51 de la Ley 25/2014, de 27 de noviembre, de Tratados y otros acuerdos internacionales; procedimientos que contemplan la participación autonómica. ABSTRACT: The article deals with the unconstitutionality, as far as Spain is concerned, of the Spanish-French Convention of July 14, 1959, concerning fishing in the Bidasoa and Higuer Bay; treaty ruling river fishing, shellfish and aquaculture in these waters as well as inspection and punishment of violations of it. Nevertheless, nearly forty years after the current block of constitutionality it has not been adapted to it; this is the exclusive competence of the Basque Autonomous Community in these areas and in those waters. To correct this anomaly the request by the competent bodies of the Basque Autonomous Community for the amendment of the Convention to the Government of the State in the framework of the procedures set up buy articles 49, 50 and 51 of the Law 27/2014, of 27 November, of treaties and other international agreements; procedures including regional participation, is proposed.

G.I. Rossolimo. Art, sore nerves and upbringing (about "Decadence")

1901 ◽  
Vol IX (3) ◽  
pp. 153-157
Author(s):  
B. Obraztsov
Keyword(s):  
Progressive Increase ◽  
The State ◽  
Mental Illnesses ◽  
State Of Health ◽  
Artistic Creativity ◽  
The Relationship ◽  
Shed Light

The author asks the question of finding out what the relationship is between modern artistic creativity and the phenomenon of progressive increase in our nerves and mental illnesses. shed light on the state of health of the artist, being, so to speak, artistic symptoms of his illness.

Estatutos y competencias después de la STC 31/2010, de 28 de junio

2011 ◽  
pp. 139-165
Author(s):  
Hèctor LÓPEZ BOFILL
Keyword(s):  
The State ◽  
Formal Concept ◽  
Constitutional Court ◽  
Autonomous Community ◽  
Autonomous Communities ◽  
El Sistema ◽  
General Material ◽  
Definition Of

LABURPENA: Eskumenak banatzeko sistemari dagokionez, ekainaren 28ko 31/2010 Epaiak, Kataluniako Autonomia Estatutuari buruzkoak, estatutu-arauek Estatuaren eta autonomia erkidegoaren arteko eskumen-egitura modulatzeko aukera bertan behera uzten du, nahiz eta sistema konstituzionalak estatutuen xedapenei nolabaiteko protagonismo teorikoa ematen dien konstituzionaltasunaren blokea egituratzean eta eskumenak hartzean. Hala, 31/2010 Ebazpenak erakusten duenez, Auzitegi Konstituzionalak kategoria orokorren gaineko interpretazioaren monopolioa berresten du, eskumenen definizio funtzionala egiterakoan (egileak eskumen-egituraren «hiperkonstituzionalizazioa» deitzen dio fenomeno horri). Gainera, autonomia erkidegoei aitortutako eskumenen esklusibotasun-kontzeptua lausotzen du, Estatuaren oinarrizko legeriaren kontzeptu orokor material eta formalari uko egiten dio, eta autonomia-erakunde horien eskumen betearazleen irismena mugatzen du. RESUMEN: En lo referido al sistema de distribución de competencias, la Sentencia del Tribunal Constitucional 31/2010, de 28 de junio, sobre el Estatuto de Autonomía de Cataluña, cierra la posibilidad de que las normas estatutarias modulen la estructura competencial entre el Estado y la Comunidad Autónoma pese al teórico protagonismo que el sistema constitucional confiere a las disposiciones estatutarias en la articulación del bloque de la constitucionalidad y en la asunción de competencias. En la doctrina emanada de la resolución 31/2010, el Tribunal Constitucional refuerza su monopolio interpretativo sobre categorías generales en la definición funcional de competencias (la llamada por el autor «hiperconstitucionalización» de la estructura competencial) diluyendo el concepto de exclusividad aplicado a las competencias reconocidas a las Comunidades Autónomas, renunciando a un concepto general material-formal de legislación básica estatal y restringiendo el alcance de las competencias ejecutivas de los mismos entes autonómicos. ABSTRACT: As far as the allocation of powers is concerned, the 31/2010 ruling by the constitutional Court, from June 28th, about the Statute of Autonomy of Catalonia, opens the door to the possibility that the Statute norms modulate the competences framework between the State and the Autonomous Community despite the theoretical prominence awarded to the Statute provisions for the articulation of the block of constitutionality and the assumption of competences. As the doctrine from the 31/2010 ruling by the Constitutional Court states, the Constitutional Court enhances its interpretative monopoly on the general categories regarding the functional definition of competences (the so called by the author hiperconstitutionalization of the competences framework) wakening down the concept of exclusivity applied to the competences recognized to the Autonomous Communities, renouncing to a general material-formal concept for the State basic legislation and restricting the scope of the executive competences of the Autonomous entities.

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