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

Spanish criminal law increases punishment of offences whenever the author had a discriminatory motivation. This paper looks at what ‘discriminatory motives’ means (wondering whether ‘reasons based on some sort of discrimination’ has the same meaning) and how this motivation should be proven, considering general principles of criminal law and the tension between constitutional principles inherent to this problem.

Incommunicado detention is established as an exceptional regime of temporary limitation of rights. The ECtHR in the case Atristain Gorosabel vs. Spain requires the existence of relevant and sufficient grounds for adopting this regime. In this specific case, Spain was condemned for violation of Article 6 of the European Convention on Human Rights. The enforcement of this jurisprudential doctrine generates certain indirect effects in procedural practice. This article presents some examples and assesses possible future developments.

Throughout history, Human Rights have been defined based on subtle axiological parameters, however, factors linked to globalization, education, economic growth, and international security have contributed to the evolution of this concept considerably. Similarly, the supervision and defense of human rights are part of the most vulnerable and controversial factors for their protection, as is the adoption of a treaty and its incorporation into domestic law. In this order of ideas, the internationalization of the Right to education constitutes another of the most sensitive factors in this matter and is therefore one of the most pressing guarantees that reinforce the Universal Declaration of Human Rights. Thus, it is unavoidable in the coexistence of a democratic system, the creation of structures aimed at protecting human rights and their free cultural expression for the development of a humanitarian wisdom, where each inhabitant of the globe enjoys and respects those rights that by nature, they are inherent to it. However, when these rights or educational guarantees are violated, the lack of spaces and educational policies are factors that tend to favor poverty, underdevelopment, and international terrorism between countries. It is through education that human beings discover their true capabilities and glimpse their infallible sense and essence in this world, for this reason, said guarantee should be based on the standards of a solid and fertile garden that encourages their effective advancement. From another perspective, issues concerning international security, terrorism, and war conflicts are added to the list of phenomena prone to harm human rights, and from a global perspective, democratic countries of the West and the Arab world constitute avant-garde icons in terms of confrontations. ideological and fanatic refers. Prior to the terrorist attacks in the United States of America, no country had considered regulating this kind of unforeseen event, however, it was necessary for this event to occur for a legal precedent to be established that would allow counteracting and at the same time justifying a defensive attack against a provocative country. However, human rights are violated when adopting a statute or universal declaration tending to regulate aspects related to the international security of states, the individual and fundamental guarantees of their nationals are greatly violated, and even more so for those states considered bellicose.

This reflective essay focuses its study on the proportionality and weighting of human rights in the light of the case known before the Inter-American Court of Human Rights "Artavia Murillo and others (In Vitro Fertilization) v. Costa Rica". This case is taken as a basis to reflect on whether or not one human right can be placed over another; likewise, we consider if it’s valid to give an absolute value or weight to a human right, regardless of the circumstances, or if, on the contrary, the value of it can be determined from the facts that originate each individual scenario. Today, the proportionality and weighing of human rights is a topic of much discussion and importance. Therefore, knowing and understanding the elements of the proportionality test and the application of these to a specific case can provide an opening to determine whether the restriction of one right over another is justifiable or not.

Se objetiva reconstruir teóricamente las infracciones tributarias en Honduras. El modelo sancionatorio tributario es una forma de responsabilidad administrativa, que visa proteger la disponibilidad de recursos financieros del Estado y la efectiva administración de estas rentas, el modelo se fundamenta en el deber de todos de contribuir al sostenimiento material del Estado, las obligaciones y la responsabilidad jurídica derivadas de este deber, cuyo sustento teórico conforma un modelo de aseguramiento de la finalidad estatal y la protección de los administrados ante el Estado. Conocer el sustento teórico del modelo sancionatorio permite la aplicación efectiva y eficiente de la norma, por ello se pregunta ¿Cuál es el modelo teórico sancionatorio tributario ante el incumplimiento del deber de tributar? Se concluye que el modelo es integrador: sancionador disuasivo, retributivo proporcional y rehabilitador, es decir, es un modelo de protección de la finalidad jurídica. Se recurrió al método analítico-sintético.

The objective of this article is to analyze the historical evolution of the tax systems of Mexico and Honduras and then proceed to develop an analysis of the similarities and differences between the two countries, beginning with a first section on the concept and origin of taxes, studying the historical source of Roman Law because of the importance that its legal, political, economic and social influence has implied in our Western culture. Then we proceeded to the study of the first figures and tax collection mechanisms used by the indigenous peoples of Mexico and Honduras, the political-administrative reforms suffered over the centuries that their systems suffered, until reaching the current structures of tax collection.                One of the results found between both tax systems is that both countries have the similarity in the applicability of the same tax bases that had their genesis in the old Roman Empire, among which are the tributary principles of proportionality, equality, legality, public utility and unavailable. On the other hand, a difference between both systems lies in the fact that Mexico adopted certain tax collection measures that were applied by their native peoples, unlike Honduras, whose entire system is the one implemented by the Spanish empire during the epoch of colonization.

The invention of photography in 1829 would serve as the main turning point for the theoretical - legal construction of the right to one's own image, by virtue of the fact that this invention led to a paradigm shift in the way of capturing and reproducing the human effigy, since previous At his invention, the physical features of a person could only be obtained, recorded and reproduced through the making of a painting or sculpture; For this reason, photography led to the emergence of new regulatory challenges to resolve the legal problems derived from the capture of the human effigy without the consent of its owner. On the other hand, the prevailing technological advances in the 21st century have caused the development of techniques by means of which it is possible to capture the physical features of the unborn child through a three-dimensional or four-dimensional ultrasound, thus making possible their recognizability as an individual being. In this sense, this article aims to determine the moment in which the human person begins to be the owner of the right to one's own image, that is, if the ownership of this right begins before birth or, contrary sensu, begins once that the human person has legal existence.

In the investigation we try to make a broad and detailed vision of what the figure of the Holding has been, its beginnings and development, especially its presence in Latin America, as well as to break down the elements without overlooking its different forms of conceptualization, with the In order to be able to understand this figure that today within a world of globalization and likewise of various figures or investment vehicles, this tends to be a very attractive for economic groups to develop their commercial activities, this always hand in hand with the attempts of various legislations that have been chosen for the study of the case as a reference within a comparative study. Likewise, it seeks to establish the presence of this figure in Honduran society, this with the clear vision of establishing if the current national regulatory framework is appropriate for the use of said figure, if there are elements that should be added or taken into consideration and so on. of proposals or observations for it.

Current Honduran law forbids Tax Administration to have direct access of banking information regarding tax payers. These is because Tax Authorities doesn’t have the faculty to ask information directly to the financial institutions, it has to be made through the National Commission of Banking and Insurance (from now on, CNBS). Within the tax authority’s attributions is to guarantee the collection, through the creation of administrative management plans and programs in accordance with the guidelines of the economic policy and agreed annual collection goals, as well as to operate agile procedures and systems and simplified, to facilitate voluntary compliance with tax obligations; and implement and operate the expedited processing of tax or customs operations, formal or material. Therefore, the state authority that collects taxes, Servicio de Administración de Rentas (SAR), has to have access to third parties’ collaboration in order to apply expeditious procedures that will help detect, in a proper manner, tax evasion cases, that could be covering up more serious crimes like illicit enrichment, money laundering and/or financing of illegal or terrorist activities. 

The study of Law becomes fascinating when instead of looking at problems we look at solutions. The retroactivity of the most favorable criminal law poses important challenges. Applying criminal laws in itself is a difficult matter. Let's imagine what happens when there are several criminal laws (one repealed and another current use) and the legislator leaves the door open to make them in certain cases. This work seeks to examine the legal system and answer several premises around this legal phenomenon