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

This work proposes an analysis on the fulfilment of the principle of ability to pay referred to in article 31.1 of the Spanish Constitution in the field of net income from economic activities determined by the method of direct estimation in the Personal Income Tax. To this end, a study of the principle of ability to pay has been carried out by addressing its merits, meaning and content, taking into account the case-law and doctrine that exists so far. The purpose is to demonstrate the possible injuries that existing legislation and administrative and judicial decisions may be infringing the right to contribute according to their economic capacity that taxpayers of economic activities whose net performance is determined by the method of direct estimation as to the estimate of the deductibility of supply costs and arising from the use of tourist vehicle use.

This work seeks to address, from a theoretical and practical point of view, some of the problems that may arise when liquidating the community property in the assumption that one of the future contracting parties acquires a real estate that has just been paid for in force and that it is intended for family housing, From the theoretical point of view through doctrinal studies, administrative decisions and resolutions. From a practical point of view, by means of an example on how to determine the percentage of private and joint property undivided. This leads us to analyze especially art. 1.357 CC that establishes the general rule that goods purchased in installments by one of the spouses and that are paid for when married under the community property regime will be exclusive of the latter, and the exception to the rule, art. 1.354 CC, which would be the case that the property is the family home.

The objective of this article is to analyze respect for the human dignity of persons deprived of liberty and to determine the scope of the international prohibition of torture and other cruel, inhuman or degrading treatment or punishment. The jurisprudential work of international human rights tribunals has contributed to defining the notions of, torture or cruel treatment and has strengthened the absolute nature of the prohibition. The progressive character of international human rights law has played a fundamental role in this. This work systematizes the jurisprudential criteria applied by the Inter-American Court in the period between 1989 and 2021 to define the scope of the prohibition of torture and other treatment.

The psychic lesion is a recent penological concept despite appearing hidden under generic concepts of moral damage, suffering, or other meanings that appear in comparative law. The probative problems that this type of violence presents do not go unnoticed, hence it is also known as «invisible mistreatment». Psychic aggression has an entity by itself and, not only that, but its consequences can be even more serious than those produced by purely physical attacks. Among the main problems posed by the evidence of psychological violence, there is an important lack of training among the staff of the courts, the prosecution and the intervening lawyers. The practice of the evidence in the processes followed before the Courts of Violence against women present multiple probative difficulties and a rich and complex problem, derived from the fact that, in most cases, they are crimes committed within the domestic sphere, in the privacy of the family home. The Courts of Violence against Women should necessarily have the Comprehensive Forensic Assessment Units. What is relevant for evidentiary purposes is not only to objectify the overall psychic impairment of the person, but to establish a relationship or nexus of causality between the harmful behaviors and the damage.

It is about demonstrating that the Document of Advance Instructions in the Autonomous Community of Madrid, which in other Autonomous Communities have chosen to name as: advance directive document, advance directive statements, advance directive declaration, advance directives or advance expression of wills, or which is colloquially known as a living will, or in Anglo-Saxon countries as living wills, it is a living and dynamic document as it can be modified, replaced or revoked, provided that the grantor wishes to do so and is in power carry it out by complying with the requirements established by law, such as being able and doing it freely. A comparison is made with what happens in other countries in our European environment, the similarities with the inheritance will are analyzed as it is the most similar legal figure and we proceed to study what happens for these purposes, specifically in the Community of Madrid.

"The edictum de mancipiis vendundis" text, issued by the Curule magistracy on defect warranty in slave trade, did not reach us directly; therefore, the academic which is studying about slave sale, the most traded merx in pre-classical and classical Rome, has to deal with a complicated exegetical activity of text reconstruction. Even today, alongside the most modern work of Impallomeni, the nineteenth-century works of Rudorff and Lenel (based, for the first time, on a systematic method) are indispensable for this purpose; however, texts do not often agree. Therefore, this article aims to make a general and systemic comparison between the most important text reconstructions of the "edictum de mancipiis vendundis", through the tool of the table, which we believe can be a valuable aid in the study of each edictal clauses.

For a while now, a series of deontological codes have been appearing. These codes establish the duties and ethical guidelines that certain profesional must respect in the exercise of their profession. For a proper understanding of this phenomenon, it is necessary to remember the origin and subsequent evolution of deontology, the nature of the ‘duty’ of deontological codes and professional ethics, and the function and qualification of deontological rules. The nature of ethical standards has not been a peaceful issue. It means returning to the debate on the relationship between law and morality. This article analyzes the position of the Italian jurisprudence in relation to the own considerations regarding this issue made by the deontological codes of the Spanish legal profession, of the Italian legal profession, as well as that of European lawyers.

Transparency in international, commercial and investment arbitration is an issue of the greatest relevance and relevance. In this work we carry out an analysis of the participation of third parties, from the perspective of transparency in the arbitration procedure. For this we will take into account the procedural figure of the amicus curiae and the financing by third parties. Regarding the third party financier in international arbitration, there is a conglomerate of issues of vital importance today, among which we can mention: the disclosure of the financing agreement; the effects of financing by third parties, which will be analyzed in this work from a practical perspective through case analysis.

If there is a contract that illustrates the functioning of social and economic relations and the difficulty of maintaining the contractual balance between the contracting parties, that is, without a doubt, the lease contract. Through this agreement, access to housing is provided to a part of the population (residential lease), or the physical space necessary for the development of different activities (leases for use other than housing). The crisis caused by COVID 19 has given rise to intense regulatory activity focused on the area of housing rental and non-housing use, and specially designed to protect certain subjects, classified as vulnerable, from the circumstances arising from the stoppage of economic activity. However, the difficulties in applying these regulations, the exclusion of some subjects from their scope of protection and, above all, the prolongation of the health, economic and social crisis have highlighted the need to propose solutions that, beyond clear the uncertainty caused by the pandemic in the rental market, establish mechanisms that will es Covid tablish the contractual balance in exceptional situations such as the current one.

The pandemic due to the spread of the SARS-CoV-2 has meant a very high cost in human lives. The establishment by the different government authorities of restrictive measures to try to avoid contagion has also led to a marked reduction in economic growth and that multiple companies being forced to cease their activity. To help alleviate this adverse situation in the most disadvantaged sectors with the health crisis, the Powers of the State have adopted measures of an economic and social nature such as the establishment of the tax incentive to promote the reduction or moratorium of rental income to certain business sectors. In this work, we will do an examination of this tax justice measure, addresing in the first place the context in which it has been established, its different areas of application, the practical relevance of its recognition and, finally, the problems it entails from the perspective of equal treatment and non-discrimination in taxation. All these issues will be treated from a critical perspective to invite reflection and improvement of this incentive, which highlights the element of justice that presides over and inspires our tax system.