Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The article compares the legislative and jurisprudential decisions that have legalized or regulated euthanasia and assisted suicide in thirteen countries. It explains the nature, characteristics, and ethical-legal implications of euthanasia and assisted suicide. Then, it analyzes the eligibility criteria of the patients, related to the nature of the disease (terminal, incurable or curable), age (children or adults), and nationality (nationals or foreigners). Finally, it analyzes the characteristics of the regulations on euthanasia and assisted suicide (decriminalization or regulation), as well as the nature of the right to medical assistance in dying (constitutional or legal).

La pandemia por COVID-19 que se expandió globalmente desde comienzos de 2020, ha tenido profundas repercusiones en la humanidad, en la economía global y en las relaciones jurídicas. Estos impactos han generado que los contratantes invoquen las teorías de la excesiva onerosidad de la prestación y del riesgo, para equilibrar sus obligaciones o para poner fin a los contratos.Este artículo se centra en constatar la aplicación de las citadas teorías del derecho civil, en los contratos de transporte marítimo de mercancías, como parte de la relación jurídica del derecho marítimo.Como se sabe, aproximadamente 80% del comercio internacional se traslada por medio de buques, de allí la importancia de analizar qué impacto puede haber tenido la pandemia global a través de los mecanismos legales que pueden utilizar las partes que intervienen en un contrato de transporte marítimo de mercancías para renegociar o rescindir el contrato.

The objectives of this study are focused on investigating the constitutional dimension of shared custody in Spanish Law through jurisprudential development and the use of comparative law; the discriminatory effects in the assumption of family obligations; the interpretation of the interest of the child from the perspective of the right to equality; the scope of co-responsibility as a fundamental right. The methodology is based on the application of the "gender perspective" to stereotypes in child care and the contribution of ordinary jurisprudence to parity in family responsibilities. Among the results, the constitutionalization of the interest of the child stands out, the convenience of approximated the institutions of parental authority and joint custody to avoid unequal treatment of children, adolescents and parents; the risk of discrimination against parents due to family and personal circumstances based on the judicial criteria of joint custody and the configuration of co-parental responsibility as a right. As limitations, the excessive judicialization of shared custody, the supremacy of the interest of children over the fundamental right to equality, and the non-binding nature of co-responsibility in equality legislation. The originality lies in the application of an inclusive and non-exclusive gender perspective in the interest of the child; the unconstitutionality of exclusive custody as a general regime; the evolution towards co-responsibility as a fundamental right; in addition to the special constitutional importance of shared custody due to the lack of doctrine of the spanish Constitutional Court.

Some people say that entrepreneurial initiatives of a voluntary nature are ineffective because they are exempt from legal and institutional control. However, in the present work it is argued that, based on the integrative and ethical theories on corporate social responsibility, the protection of human rights can be favored through this management tool. Then, the alternatives in terms of corporate social responsibility that companies committed to human rights and sustainable development have at hand are explored. Finally, taking into consideration some reports that document the business response during the COVID-19 crisis in Spain, the usefulness of corporate social responsibility in the protection of human rights is highlighted.

Colombia's new criminal procedural regime, established by Law 906 of 2004, has meant a profound transformation of Colombian legal culture since it went from an inquisitorial system to an adversarial one. Thus, discovery was introduced as an element of due process and by which the accuser must reveal all the evidence he intends to use in trial. However, discovery has particularities related to who and how must be done. This paper examines what is discovery and its characteristics. It also studies the role of victims in discovery and their relationship to the right to truth and justice. The conclusion is that discovery is an element of due process and can only be exercised by the parties. Therefore, the victim must act only through the accuser, because his direct participation would cause an imbalance in criminal proceedings.

The objetive of this article is present work aims to determine the most relevant economic legal factors that allow the incorporation of the timeshare or timeshare system into the Peruvian legal system, as new modalities of tourist and recreational housing arise located along the throughout the Peruvian territory, subject ton an internal rule that distorts its essence by equipping it with a new form o co-ownership. To do this, we have resorted to specialized literature, statistics, surveys and interviews, which allow us to locate ourselves at the strategic intermediate point that enables, on the one hand, the security demanded by investors, and on the other, the protection that consumers require when acquiring said systems, considering for both situations the necessary supervision of an agency. state, from the constitution of the system to its extinction.

The paper aims to analyze the regulation introduction of the so-called Simplified Confidence Tax Regime, which replaces the Tax Incorporation Regime (RIF) in the Income Tax Act and in force form 2022. In this regard, a critical review of the tax law is made from the dogmatic nature of tax law, especially from their fundamental aspects; analyzing if it’s pursuits extrafiscal proposes or it it’s an option economy regimen.