ISSN: 2310-2799
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546,196 artículos
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Año:
2017
ISSN:
1989-8975
Rovira Ferrer, Irene
Instituto Nacional de Administración Pública (INAP)
Resumen
The main objective of the present work is to show the most important problems that local taxes have concerning couples with stable union, especially from a constitutional point of view. In general, their conflicts are focused in two different aspects: on the one hand, the respect for the principles of fiscal justice set out by the Constitution, and, on the other hand, the demarcation of the competences between the State and local entities. These problems are specifically limited in the area of two different taxes: The Tax on the Increase in Value of the Urban Land and, indirectly, The Property Tax, being necessary to reformulate the state regulation in both cases.
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Año:
2017
ISSN:
1989-8975
Casana Merino, Fernando
Instituto Nacional de Administración Pública (INAP)
Resumen
In recent months, three Sentences passed by Spain’s Constitutional Court have deemed unconstitutional the regulations governing determination of the tax base for the Capital Gains Tax on Urban Land in Gipúzcoa, Álava and all the country’s Autonomous Regions. This paper examines the background, rationale and consequences of these Sentences, focussing particularly on the ruling concerning the unconstitutional nature of several provisions contained in the Consolidated Text of the Law Regulating Local Public Finance and its repercussions for local councils and taxpayers in the Autonomous Regions.
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Año:
2017
ISSN:
1989-8975
Reala, Revista
Instituto Nacional de Administración Pública (INAP)
Resumen
Autores que han intervenido en este número
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Año:
2017
ISSN:
1989-8975
Melero Alonso, Eduardo
Instituto Nacional de Administración Pública (INAP)
Resumen
This paper discusses local ordinances, especially the so-called coexistence ordinances, to the extent they affect the daily activities of the homeless. There are three areas of regulation: the prohibition of begging; a ban on sleeping, washing and perform physiological needs in public spaces; and the prohibition of sorting through garbage. This regulation is subjected to a critical analysis, focusing on the fact that has an impact on the fundamental rights of the homeless. The basic parameters of control are the reserve of law and, above all, the principle of proportionality. The conclusion reached is that, in many cases, this regulation is not only illegal, it can also be included within the category Administrative Law of the enemy.
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Año:
2017
ISSN:
1989-8975
De la Fuente Miguélez, Alberto
Instituto Nacional de Administración Pública (INAP)
Resumen
The municipal register of inhabitants is a document which belongs to the respective City Council, fundamental to the management of the municipal population for the important consequences of the inclusion in it and by the large amount of information that it compulsorily collects. These characteristics make it become a source of information very requested by different agents, among them must be especially noted the rest of Public Administrations. The Supreme Court has flatly rejected that City Councils may refuse to give data included in the municipal population register to other Administrations that claim them in a legitimate exercise of its own powers, by application of the institution of statistical confidentiality. This article will attempt to analyze whether, indeed, the statistical confidentiality is absolutely irrelevant to the information included in municipal registers of inhabitants.
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Año:
2017
ISSN:
1989-8975
Ares Castro-Conde, Cristina
Instituto Nacional de Administración Pública (INAP)
Resumen
This piece of research analyses the electoral offer of the Bloque Nacionalista Galego (BNG) at the regional level since 1982. Changes in its electoral strategy are examined. Particularly, it assesses the effects of movements along both the left-right and the centre-periphery dimensions on the size of its political group as well as on its options to hold office. Light is also shed on the increasing distance between the BNG´s political preferences and the voters’ positions.
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Año:
2017
ISSN:
1989-8975
Lorenzo Jiménez, José Vicente
Instituto Nacional de Administración Pública (INAP)
Resumen
This paper aims to study the control by the central government of goods and resources of local government revenue generators for the period of 1824 to 1834. Historical and legal circumstances are analyzed to understand why the Directorate General of Propios and Arbitrios is created in 1824. Then the development of its activities is analyzed over the next 10 years, with special attention to the appearance of judicial powers. Finally, the causes of the abolition of the Directorate General are analyzed.
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Año:
2017
ISSN:
1989-8975
Rodríguez Alonso, Cristian
Instituto Nacional de Administración Pública (INAP)
Resumen
The enactment of the 1978 Spanish Constitution meant not only the culmination of the democratic transition process, but also the instauration of a new state model built in diverse entities, each one of them with legal personality and competence on its own, that got together under the power of a common territorial base. In the local field, it provided those entities of constitutional guarantee, but left in the hands of the state legislator in which fields they could act; in other words, the scope of their competences in front of the silence of the Constitution. This regulation, then, allows the state legislator to specify the scope, limits, and competences of intervention of the local entities, thus implying that local actions are delimited by both the state and the constitutional regulation. Therefore, even though from the social politics’ point of view it would sound as beneficial for the citizens to impose community services instead of administrative sanctions, saying so, from the current regulation, would meant a rupture of the constitutional principles and guarantees.
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Año:
2017
ISSN:
1989-8975
González Bustos, María Ángeles
Instituto Nacional de Administración Pública (INAP)
Resumen
The reform operated of Law of the Local Administration Act of 1985 by the Law on Rationalisation Sustainability of the Local Government of 2013 has reformed the entire system of powers in order to avoid duplication. One of the competences that are affected is that of the food markets with the disappearing of its consideration as a public service, because, although this competence is contained in the article 25, then it is not covered in the list of mandatory public services.
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Año:
2017
ISSN:
1989-8975
Caudevilla Parellada, Oriol
Instituto Nacional de Administración Pública (INAP)
Resumen
In the same way that in the USA a clear case of suburban sprawl took place many decades ago, this phenomenon remained relatively unknown in Spain until thirty years ago, when this process began to be imitated here. Because of all this, many legal instruments have been created in Spain, instruments whose target is precisely to make Spanish cities more compact, therefore creating in some way the legal myth of the compact city.However, even if the compact city may be a positive model, the fact that the lawmaker tries to impose that model may be discussed, as, sometimes, an overload of regulations may not only fail to finish with the sprawl, but may stimulate this phenomenon, directly or indirectly. Moreover, it may artificially increase home prices.
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