ISSN: 2310-2799
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546,196 artículos
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Año:
2020
ISSN:
2452-4344
Cabrera Fernández, Annette; Clavería Rivera, Raquel; Méndez Medina, María Magdalena
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
Expenditures are an essential element while establishing income, and their dynamics have evolved faster than the actual tax legislation. The Income Tax Legislation (Law 21.210) seeks to recognize the reality that the taxpayer lives during the development of his economic activity, allowing him to deduct some expenses that have historically been rejected and recognizing new ways of doing business. Among these, the ones that stand out the most are the intention of incorporating a legal definition of expenditure and the inclusion of two special expenditures. This last one seeks to put our legislation at the vanguard in Corporate Environmental Sustainability matters and the inclusion of property damage. Nevertheless, the purpose of the Executive branch is not always reflected in the passed Law.
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Año:
2020
ISSN:
2452-4344
Gómez Tomillo, Manuel
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
The work analyzes the constitutional principles originally characteristic of criminal law and which are capable of being also applied to administrative sanctioning law “with nuances”. To this end, the starting point is what should be understood by such principles and the scope of the nuances. Then, it examines which ones are not susceptible to being qualified as they are consubstantial with the rule of law and independent of the fact that the one who sanctions is the Administration (essentially the material principles). Finally, there is a presentation of those, especially procedural, which in the administrative phase do allow to be qualified. The work generally rejects that sanctioning administrative law necessarily entails a reduction in guarantees, underlining that, on occasions, such guarantees must be even higher.
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Año:
2020
ISSN:
2452-4344
Trayter, Joan Manuel
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
Urban planning in Catalonia, based on the exclusive powers that this territory holds according to the Spanish Constitution, has undergone an important evolution since – at the end of the 19th century – Ildefons Cerdà built his general theory of urbanization. This addresses key issues, such as the relationship between city planning, its inclusion in the territory, and the protection of the environment, protection that in Europe has been done through urban techniques such as planning. A second issue is the analysis of trains to order the city and its new neighborhoods. Here the bet is for multifunctionalism, that is, that each new neighborhood of the city must integrate different uses or functions (residences, businesses, schools, sports fields), in contrast to monofunctional theses, which draw a city with residences on the outskirts, large supermarkets, and offices in the center. Third, the problems of housing and the phenomena of shortages and immigration are addressed. Finally, the work analyzes the scope of judicial control.
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Año:
2020
ISSN:
2452-4344
De Sadeleer, Nicolas
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
Though there was already extensive secondary legislation covering water and air, noise, chemicals, waste, and nature protection during the 80s, there were no specific environmental competencies in the treaty. Aiming at filling this gap, the Single European Act, the Treaties of Maastricht, Amsterdam, Nice, and Lisbon have been progressively honing a more robust EU environmental competence that pursues ambitious objectives and is reckoning upon a range of principles. Alongside the recognition of sustainable development, the primary law environmental obligations call the EU institutions and the 27 Member States to decompartmentalize their different policies in line with environmental considerations. Whilst they may not amount to a revolution, these successive Treaty adjustments are a testament to the constitutionalization of the environmental policy at the EU level.
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Año:
2020
ISSN:
2452-4344
Comparative Analysis of Ultraactivity Effects of Collective Bargaining Agreements in Spain and Chile
Lavado Poch, Eduardo Javier; Salmona Maureira, Francisco José
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
This work is a comparative analysis of the legal regimes of the ultraactivity of collective instruments in Spain and Chile. For this purpose, the work describes the historical evolution of the norms that have governed the ultraactivity effect in these countries, and then analyses the main differences and similarities that this institution presents in both.
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Año:
2020
ISSN:
2452-4344
Díaz Rifo, Jairo; Garí Neef, Cristóbal; Schmidt Hernández, Rafael
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
Prior to the enactment of Law 21,210, published on February 24, 2020, the Chilean Income Tax Law contained several provisions governing the treatment of taxes paid abroad to be used as tax credits in Chile (Article 41 A, 41 C and 41 G). Under said legislation, there were number of mismatches between these provisions that generated certain inefficiencies and inequities, which resulted in burdensome situations for some taxpayers. Among other measures, Law 21,210 consolidated the foreign tax credit system into a new provision, introducing a unified regime.
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Año:
2020
ISSN:
2452-4344
Picón Arranz, Alberto
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
The aim of this paper is to analyse the scope of the non bis in idem principle in the field of administrative sanctioning law. To this end, we will first examine the concept and basis of the principle and its place within the list of fundamental rights. Subsequently, we will try to study its operation, both in its material and procedural aspects, in light of the prevalence of criminal jurisdiction over the Administration’s sanctioning power. Finally, we will examine its significance in the exclusive field of administrative sanctioning law.
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Año:
2020
ISSN:
2452-4344
Wolff Alemparte, Tomás
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
In the last decade, Third-Party Funding has shown a steep rise and has become a consolidated method of providing financial support to pursue a claim. Each country where Third-Party Funding is developing has dealt with this rise in its own way, based on its legal tradition, public policy objectives, and the convenience of letting a new market grow. This article analyses the paths followed by the countries where Third-Party Funding is more developed and proposes a regulatory path for Chile, which takes into consideration the Chilean legal and economic reality and proposes to apply the measures that, in the opinion of the author, have been successful in other jurisdictions.
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Año:
2020
ISSN:
2452-4344
Sanz Rubiales, Íñigo
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
The Spanish Contract Law includes a regulation of public procurement in cases of emergency, which eliminates controls to facilitate the immediacy of the provision, and which can be complemented by the specific regulations issued for exceptional situations, as has happened with the Covid-19 crisis, that adapts the emergency regulations to the needs for the provision of goods and services that have arisen with the pandemic. In any case, various essential controls are maintained, either prior, such as causal justification, because the Administration is not free either when concluding contracts, or later, such as the publicity of the award and judicial controls.
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Año:
2020
ISSN:
2452-4344
Valencia Martín, Germán
Facultad de Derecho de la Pontificia Universidad Católica de Chile
Resumen
This paper compares the regime of precautionary measures applied by the Chilean environmental courts in matters within its competence with that of equivalent Spanish administrative processes or procedures. In both cases they are predominantly casuistic systems, but with different accents. Furthermore, the short duration of the proceedings before the Chilean environmental courts reduces the drama of the precautionary decisions, unlike what often happens in the Spanish administrative litigation.
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