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1	Analýza daňové judikatury Nejvyššího správního soudu / Analysis of the tax case law of the Supreme Administrative Court Vildová, Iveta January 2016 (has links) Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
2	La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal / La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal García Caracuel, María 10 April 2018 (has links) In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period. / En el presente trabajo, la autora analiza una obligación de informar recientemente incorporada al ordenamiento español que obliga a toda persona física y jurídica a declarar los bienes y derechos que posea en el extranjero, cuyo incumplimiento conlleva la generación de una ganancia patrimonial en relación con aquellos elementos patrimoniales no declarados que se imputarán al último ejercicio no prescrito. Law Tax Fraud Fighting Tax Fraud Obligation To Inform Reporting Duties Capital Gains The Income Tax The Limitation Period Prescribed Fraude Fiscal Lucha Contra El Fraude Obligación De Informar Deberes De Información Ganancias Patrimoniales Prescripción
3	Transitional criminal justice in Spain Salsench Linares, Samantha 31 January 2023 (has links) Diese Arbeit befasst sich mit den Fällen von Repression, die während des Spanischen Bürgerkriegs 1936-1939 und der franquistischen Diktatur stattfanden und die seit den 2000er Jahren vor Gericht gebracht wurden. Im ersten Teil der Arbeit werden diese Fälle unter spanisches Strafrecht subsumiert. Im zweiten Teil der Arbeit wird untersucht, ob das vom spanischen Parlament im Oktober 1977 verabschiedete Amnestiegesetz mit den internationalen Menschenrechtsnormen vereinbar ist. Schließlich werden im dritten Teil der Arbeit die Fälle aus der Zeit des Spanischen Bürgerkriegs 1936-1939 nach internationalem Strafrecht und humanitärem Recht analysiert. / This work deals with the cases of repression that occurred during the 1936-1939 Spanish Civil War and the Francoist dictatorship and that have been brought to court since the 2000s. A first part of the work has subsumed these cases under Spanish domestic criminal law. A second part of the work examines the compliance of the amnesty law enacted by the Spanish Parliament in October 1977 with International Human Rights Law. Finally, a third part of the work analyses the cases occurred during the 1936-1939 Spanish Civil War under international criminal and humanitarian law. Spanischer Bürgerkrieg Franco Verschwinden lassen Amnestie Übergang Übergangsjustiz Legalitätsprinzip Verjährung verjährt Dauerdelikt Wahrheitsfindung Wahrheitssuche Straflosigkeit Kriegsverbrechen Verbrechen gegen die Menschlichkeit Vergangenheitsbewältigung Vergangenheitsaufarbeitung Rückwirkung rückwirkend Spanish Civil War Franco Enforced disappearance Amnesty Transition Transitional justice principle of legality limitation period Statutory limitation time-barred permanent crime continuous crime truth-telling truth-finding impunity war crime crime against humanity accountability coming to terms with the past retroactive 345 Strafrecht 341 Völkerrecht Amnistía Prescripción Desaparición forzada Delito permanente Principio de legalidad retroactividad Justicia transicional PH 6244 ddc:345 ddc:341

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