scholarly journals Reformulando la intervención foral y autonómica en el Impuesto sobre Sucesiones y Donaciones

2018 ◽  
pp. 401-424
Author(s):  
Irene ROVIRA FERRER
Keyword(s):  
Basque Country ◽  
Tax Collection ◽  
Autonomous Communities ◽  
Common System ◽  
Autonomous Regulation ◽  
State Tax ◽  
The Common ◽  
Gift Tax ◽  
Normative Powers

LABURPENA: Oinordetzen eta dohaintzen gaineko zerga Estatuaren titulartasunekoa da; hala ere, foru-lurraldeetan, araudi autonomoko zerga itundu gisa eratu da, araubide erkidea duten gainerako autonomia-erkidegoei laga zaien bezala. Ondorioz, autonomia-erkidegoek eta foru-lurraldeek, zergaren etekinean parte hartzeaz gain, hainbat eskumen dauzkate aitortuta; hala nola, araudiaren ingurukoak eta ezarpenaren eta berrikuspenaren ingurukoak. Hala, askotariko ahal autonomikoen azterketa egitea da lan honen xede nagusia. Bestalde, agerian jarri nahi dira arazoak, eta hobetzeko proposamenak eman, etorkizuneko eta beharrezko birkonfigurazioari begira. RESUMEN: A pesar de que el Impuesto sobre Sucesiones y Donaciones sea un tributo de titularidad del Estado, se encuentra configurado como tributo concertado de normativa autónoma en los territorios forales, del mismo modo que se encuentra cedido al resto de Comunidades Autónomas de régimen común. Por consiguiente, las diferentes autonomías y territorios forales no sólo pueden participar de su rendimiento, sino que también tienen reconocidas competencias tanto respecto a su normativa como a su aplicación y revisión. Así, el análisis de estas diversas capacidades autonómicas es el objeto principal del presente trabajo, procurando poner de manifiesto las diferentes problemáticas que se plantean y aportando diferentes propuestas de mejora de cara a una futura y necesaria reconfiguración. ABSTRACT: In spite of the fact that the Spanish Inheritance and Gift Tax is a State tax, it is configured as a concerted tribute of autonomous regulation in the Historical Territories of Basque Country and in the Foral Community of Navarra, while is set as a ceded tax in the rest of Spanish Autonomous Communities under the common system. Therefore, regional territories can participate in the tax collection, but they also have recognized normative powers and competences related to its application and review. Thus, the analysis of these regional capacities is the main objective of this work, trying to highlight the different problems encountered and suggesting their improvement.

La financiación de los municipios vascos a través de su participación en la recaudación por tributos concertados. Una cuestión competencial no resuelta

2014 ◽  
pp. 97-137
Author(s):  
José María ENDEMAÑO ARÓSTEGUI
Keyword(s):  
Basque Country ◽  
Autonomous Community ◽  
Legal Regime ◽  
Tax Collection ◽  
The Third ◽  
The Common ◽  
Pais Vasco

LABURPENA: Euskal Herriko Autonomia Estatutuak eta indarrean dagoen Kontzertu Ekonomikoak ez dute zehazten lurralde historikoetako foru-erakundeei edota autonomia-erkidegoko organo komunei dagokien euskal udalerriek kontzertatutako zergen bilketan duten partaidetzaren araubide juridikoa erregulatzeko eskumena. Lurralde Historikoen Legeak (LHL) foru-erakundeei esleitzen die ahalmen hori. Legegile autonomikoak LHL aldatzeko eskumena du, eta, beraz, egungo eskumen-erregimena ere alda dezake, baldin eta Kontzertu Ekonomikoaren erregimenak inplizituki dituen oinarrizko ahalmenen titular gisa foru-erakundeek historikoki izan duten figura errespetatzen badu, Konstituzioaren lehen xedapen gehigarriaren eta indarrean dagoen Kontzertu Ekonomikoaren hirugarren xedapen gehigarriaren arabera. RESUMEN: El Estatuto de Autonomía para el País Vasco y el Concierto Económico actualmente vigente no determinan si la competencia para regular el régimen jurídico de la participación de los municipios vascos en la recaudación por tributos concertados corresponde a los órganos forales de los territorios históricos o a las comunes de la Comunidad Autónoma. La Ley de Territorios Históricos (LTH) la atribuye a aquéllos. El legislador autonómico es competente para modificar la LTH y, con ello, el régimen competencial actual, en el ejercicio de sus competencias normativas, siempre que respete la imagen históricamente reconocible de los órganos forales, como titulares de un sustrato básico de facultades implícito al régimen de concierto económico, de acuerdo con las disposiciones adicionales primera de la Constitución y tercera del Concierto Económico vigente. ABSTRACT: The Autonomous Statute of the Basque Country and the Economic Concert currently in force do not establish whether the competence to regulate the legal regime of the participation of the Basque municipalities in tax collection of harmonized taxes belongs to the foral bodies of the Historical Territories or to the common ones of the Autonomous Community. The Act for Historical Territories assigns it to the formers. The autonomic legislator has the power to modify the Act for Historical Territories and therefore the current allocation of powers, by means of the exercise of its normative competences whenever it respects the historically recognizable image of the foral bodies as holders of a basic background which is inherent to the Economic Concert regime in conformity with the first and third additional provisions of the Constitution and the third one of the current Economic Concert.

Private Gemeinwohlfinanzierung und subjektives Recht

2021 ◽  
Author(s):  
Christine Hinsch
Keyword(s):  
Common Good ◽  
The Common Good ◽  
The United Kingdom ◽  
European Court ◽  
State Tax ◽  
Fundamental Freedoms ◽  
European Foundation ◽  
The Common ◽  
Tax Benefits ◽  
Private Financing

With the Persche ruling of the European Court of Justice, a subjective right to EU-wide tax advantages for private financing for the common good seemed tangible. The thesis examines the Constitution and Union law for such a right as well as the existence of a subjective right resulting from the influence of the fundamental freedoms on State tax concessions. Insofar as all EU states grant tax concessions to private financing for the common good, the fundamental freedoms extend these concessions throughout the Union. For this reason, the tax benefits for donations in Sweden and the United Kingdom are examined as examples. Alternatives at the secondary EU law (European Foundation) are also considered.

El personal directivo en las leyes autonómicas de desarrollo del EBEP

2011 ◽  
pp. 283-323
Author(s):  
Luis F. MAESO SECO
Keyword(s):  
Basque Country ◽  
State Level ◽  
Political Opportunity ◽  
Public Employment ◽  
Autonomous Communities ◽  
Administrative Culture ◽  
La Mancha ◽  
The One ◽  
Pais Vasco ◽  
Managerial Staff

LABURPENA: Lau urte dira Administrazio Publikoko Langileen Oinarrizko Estatutua indarrean sartu zela, baita horren 13. artikulua ere. Artikulu horretan gobernuei (estatukoa eta autonomia erkidegoetakoak) deia egin zitzaien, nahi izanez gero, zuzendaritzako langileen araubidea ezar zezaten. Arrazoi batzuengatik edo beste batzuengatik (aukera politikoa, administrazioaren erresistentzia, kontrako egoera ekonomikoak, eta abar), dei hori ez du aintzat hartu ez estatuko indar legegileak ez estatuko gobernuak. Zenbait autonomia erkidegotako legegileek eta gobernuek, ordea, kontuan izan dute; horiek Administrazio Publikoko Langileen Oinarrizko Estatutua garatu dute —edo garatzeko izapideak egiten ari dira— eta zuzendaritzako langileen araubidea ezarri dute (Valentzian eta Gaztela-Mantxan, esate baterako, onartu dituzte dagoeneko enplegu publikoaren legeak). Horrez gain, horietako batzuek, hemen G10 deitutako taldea osatzen dutenek hain zuzen ere, berrikuntza asko egin dituzte gai honetan. Funtsezko edukietan, Balear Uharteetako Autonomia Erkidegoa eta Euskal Autonomia Erkidegoa nabarmendu dira gainontzekoen gainetik. Horiei buruz mintzatzen da bereziki, bada, azterlana. RESUMEN: Hace ya más de cuatro años que el EBEP entró en vigor y también su artículo 13. Un artículo en el que se hacía una llamada a los ejecutivos (estatal y autonómicos) para que, sí así lo deseaban, estableciesen un régimen del personal directivo. Pues bien, lo cierto es que, por unas razones u otras (de oportunidad política, de resistencias administrativas, de coyunturas económicas desfavorables, etc.), aquella llamada no ha sido atendida por el legislador o el ejecutivo estatal. Pero sí por los legisladores y ejecutivos de varias Comunidades Autónomas que, no sólo no han dudado en desarrollar el EBEP —o están en trámite de hacerlo— y establecer un régimen de su personal directivo (caso de Valencia o de Castilla-La Mancha, con sus leyes de empleo público ya aprobadas), sino que algunas de ellas (las que integran el aquí llamado G10) han innovado de forma considerable en la materia. Destacando en lo sustantivo y por encima del resto, la Comunidad de las Islas Baleares y el País Vasco. A las cuales está dedicado de manera especial este estudio. ABSTRACT: The Basic Statute for Civil Servants (EBEP in Spanish) came into force more than four years ago, and also its article 13. This article 13 made a call to (state and regional) executives to establish a regime for the managerial staff, if they so wished. Well then the truth is that due to different reasons (political opportunity, administrative culture and others related to economic crisis), that call was not taken into account at the State level. However, Legislators and Executives from different Autonomous Communities have responded to this call. On the one hand, by developing the EBEP (or they are in the process of doing so) and by establishing a regime for managerial staff (the case of Valencia and Castilla-La Mancha, whose public employment acts had already been passed). Also and in addi tion, some of them (those members of the so called G10) have made remarkable innovations on the matter. The Communities of the Balearic Islands and Basque Country stand out above the rest, to which this study is specially devoted.

Area Navigation in the Common System

1969 ◽  
Author(s):  
Robert W. Martin
Keyword(s):  
Common System ◽  
The Common

scholarly journals Problems of Professional Training of Youth Liaison Officers for the Russian Federation Law Enforcement Agencies

2019 ◽  
Vol 8 (12) ◽  
pp. 466-469
Keyword(s):  
Russian Federation ◽  
Professional Training ◽  
Social Protection ◽  
Special Role ◽  
Law Enforcement Agencies ◽  
Common System ◽  
Legal Nature ◽  
The Russian Federation ◽  
The Common ◽  
Legal Pressure

Pursuant to the effective laws, the Russian Federation has a functioning system for prevention of minors neglect and delinquency. This system comprises both a number of measures of organizational and legal nature aimed at creation of conditions for the normal physical, mental and moral development of children and teenagers and elimination of conditions promoting minors involvement in sociopathic and unlawful activities, and a combination of various government bodies and institutions of general and special competence implementing these actions. For instance, healthcare bodies, education agencies, authorities for social protection of the population, and many others have their own competence in this area. Police plays special role in the common system for prevention of minors neglect and delinquency. Specialized youth liaison police units are created, the competencies of which include working with teenagers involved in sociopathic activities, as well as identification and elimination of causes and conditions facilitating such activities, including legal pressure on persons infringing rights and lawful interests of minors, committing offenses against minors, or involving them in unlawful activities.

scholarly journals Status of Geriatric Patients with Abdominal Pain Presented To Emergency Department

2019 ◽  
Vol 9 (2) ◽  
pp. 90-96
Author(s):  
Daya Ram Lamsal ◽  
Jeetendra Bhandari
Keyword(s):  
Emergency Department ◽  
Abdominal Pain ◽  
Care Center ◽  
Tertiary Care ◽  
Medical Officer ◽  
Common System ◽  
Life Expectancy At Birth ◽  
Chief Complaints ◽  
Life Threatening ◽  
The Common

Background: As the development of better health facilities with advanced tools for diagnosis and management our country is not away from global trend. Nepal’s life expectancy at birth is increasing at its pace, it has in­creased in about 30 years in last 4 decades. Among the various problem presenting to ED abdominal pain is one of the common complain elderly patients are greater risk of missing life-threatening causes during evalua­tion and investigation. The aim of the study wasEdit to identify the frequency, cause and outcome of patient presenting in Emergency department with abdominal pain. Methods: It is a retrospective study conducted in tertiary care center at Chitwan, Nepal during the period from 01/09/2017 to 30/08/2018. Elec­tronic data entered by medical officer were retrieved and analyzed. Statis­tical analysis of the record was done using SPSS 16 software. Results: Elderly population who presented with chief complaints of ab­dominal pain was 1160 (21.79%). Among the patient presented with ab­dominal pain 605(52.2%) were male and 555(47.8%) were female. Mean age of patients was 71.72±8.50 years. Most common system involved was gastrointestinal and biliary problem 730(62.93%). Most common diagno­sis was Urinary tract infection 269 (23.2%) among them, 487(41.98%) re­quired hospital admission. Conclusions: Abdominal pain is one of the common presentations of el­derly to emergency department. Disorders of Gastrointestinal and biliary system were among leading causes of emergency visit. Emergency phy­sician should be tactful to identify life threatening conditions and emer­gency management.

scholarly journals La Educación Musical en España dentro del currículo obligatorio de educación secundaria. Estudio comparado entre comunidades autónomas

2020 ◽  
pp. 338
Author(s):  
Borja Mateu-Luján
Keyword(s):  
Socioeconomic Status ◽  
Music Education ◽  
Time Distribution ◽  
Basque Country ◽  
Compulsory Education ◽  
Royal Decree ◽  
Autonomous Communities ◽  
Youth Cultures ◽  
Full Development ◽  
Secondary Stage

Despite the fact that there are many studies that identify that the Music Education provides numerous benefits to all those students who study it, the truth is that in Spain there is a regression of its presence in the Compulsory Education as the different educational laws are enacted. If during the LOGSE (1990) both Art and Music Education were compulsory within their respective educational stages, in the last years with the LOMCE (2013) these subjects have become optional. In this way, their presence is at the mercy of the Autonomous Communities. Specifically, this article analyses the current situation of Music within the Compulsory Secondary Education through a comparative study among the different legislations that regulate the autonomous curricula. The results obtained are that in Spain the Music is compulsory studied with an average of almost 4 sessions per week, that is, approximately one session per course, although it should be pointed out that all these sessions are concentrated only on the 1st Cycle. Granting a minimum value of 50 minutes per session, we can speak of the students receive an average of 3 hours and 9 min. during this time. However, the compulsory time distribution is very different because there are territories that do not have any sessions and others that have 6 weekly sessions distributed during the secondary stage. Along with these hourly inequalities, it is also necessary to add inequalities in learning, given that Catalonia and the Basque Country do not build their curricula in accordance with Royal Decree 1105/2014. Finally, the article concludes with the reflection that, if music contributes to the full development of the human personality and it is ubiquitously present in contemporary youth cultures, its learning should not be restricted by randomness or socioeconomic status.

scholarly journals On General Properties of Degenerate Systems of Second Order Partial Differential Equations of Hypergeometric Type

2021 ◽  
Vol 14 (3) ◽  
pp. 1024-1043
Author(s):  
Akkenzhe Issenova ◽  
Zhaksylyk Tasmambetov ◽  
Nusrat Rajabov
Keyword(s):  
Irregular Singularity ◽  
Regular Solutions ◽  
Joint Research ◽  
Common System ◽  
General Properties ◽  
Simple Rules ◽  
Full Study ◽  
Hypergeometric Type ◽  
The Common ◽  
First Time

For the first time, the general properties of degenerate related hypergeometric systems such as Horn, Whittaker, Bessel and Laguerre are investigated together. The joint research allowed to reveal their various common properties and to establish a number of new degenerate related systems. They are all private cases of the common system offered by the authors for consideration. For the full study, it is important to classify its regular and irregular special curves and to identify the types of corresponding solutions. In this paper, they are implemented using simple rules. Special attention is paid to the construction of normal and regular solutions, because the solutions of all related degenerate systems such as Horn, Whittaker, Bessel and Laguerre near the irregular singularity on infinity relate to this species. Peculiarities of building normal-regular solutions by the Frobenius-Latysheva method are shown. All constructed normal-regular solutions are expressed through the function of Humbert  variables, which is the solution of degenerate hypergeometric system of Horn type. As an example, the cases  where, along with the application of the Frobenius-Latysheva method, the possibility of outputting new degenerate related systems is demonstrated.

scholarly journals Políticas de evaluación de sistemas educativos: Estudio comparado entre comunidades autónomas españolas en las etapas de educación básica

2019 ◽  
Vol 27 ◽  
pp. 106
Author(s):  
Gabriel Álvarez-López
Keyword(s):  
Canary Islands ◽  
Basic Education ◽  
Basque Country ◽  
Regional Level ◽  
Information Collection ◽  
Educational Systems ◽  
Autonomous Communities ◽  
Comparative Methodology ◽  
Education Levels ◽  
Evaluation Policies

The relevance of evaluation policies for the agendas of the states makes them an unavoidable reality in the analysis of educational systems. This paper presents the analysis of the policies developed by the Spanish autonomous communities (Andalusia, the Canary Islands, Catalonia and the Basque Country) in the field of evaluation of their education systems at the basic education levels. Specifically, both administrative and properly evaluative and methodological policies are studied. Following a comparative methodology and through different qualitative strategies of information collection and analysis, the research presents some results that mean some limitations of the evaluation programs that are currently being developed at the regional level and provide clarity to some of the current debates around to the evaluations of educational systems.

scholarly journals Cataluña, entre la autonomía y la autodeterminación (una propuesta)

2016 ◽  
pp. 221
Author(s):  
Joan Oliver Araujo
Keyword(s):  
Maximum Degree ◽  
Legal Status ◽  
Basque Country ◽  
Constitutional Reform ◽  
The Other ◽  
Federal State ◽  
Autonomous Communities ◽  
German Model ◽  
Pais Vasco ◽  
Asymmetric Federalism

La tesis que acabamos de exponer y que consideramos acertada, esto es, que el Estado autonómico español debe transformarse en un Estado federal siguiendo el modelo alemán, quedaría, sin embargo, muy incompleta si no pusiéramos sobre la mesa el hecho de que los nacionalistas catalanes y vascos consideran totalmente insuficiente el modelo federal, que está lejos de dar satisfacción a sus deseos de autogobierno. Cataluña y el País Vasco, se quiera o no se quiera, guste o no guste, son Comunidades Autónomas (ahora el nombre es lo de menos) distintas a las otras quince. Son verdaderas naciones que, a diferencia de aquellas, quieren un grado de autonomía (siempre) mayor. Resulta evidente, en estos momentos, la manifiesta insuficiencia del modelo federal clásico para aquellos dos territorios, por una parte, y la necesidad de buscar con urgencia una fórmula realista de convivencia estable dentro del Estado español, por otra. Nuestra propuesta —a través de una reforma constitucional— se puede concretar en la fórmula del «federalismo asimétrico» o «federalismo dual», que implicaría el reconocimiento constitucional de un estatus jurídico específico a Cataluña y al País Vasco a modo de Estados-libres-asociados, que les otorgase a ambos el máximo autogobierno compatible con el Estado español. De este modo, el Estado Federal español estaría integrado, por una parte, por quince «Estados-miembros» o Estados-federados de régimen común y, por otra, por dos «Estados-libres-asociados».The aforementioned thesis is right, since the Spanish autonomic state should become a federal state, following the German model. Nonetheless, we cannot forget the fact that Catalan and Basque nationalists consider that, far from satisfying their self-government expectations, the federal model is utterly insufficient. Whether we like or not, Catalonia and the Basque Country are different from the other fifteen autonomous communities. Unlike the rest, they are true nations, which (always) aim at a higher degree of self-government. The inadequacy of the traditional federal model with regard to those two territories is quite evident, as well as the need to urgently find a realistic formula to ensure a stable coexistence within the Spanish state. Our proposal, which demands a constitutional reform, settles on the formula of «asymmetric federalism » or «dual federalism». This formula would imply the constitutional recognition of a specific legal status for Catalonia and the Basque Country as free associated states, granting the maximum degree of self-government compatible with the Spanish state. Thereby, the Spanish federal state would consist, for one thing, of fifteen «member states» or common federated states and, there again, two «free associated states».

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