Articles publicats Departament de Dret Públic: Recent submissions
Now showing items 241-253 of 253
La fiscalidad en Andorra y su repercusión en España
This work deals with the study of taxation in Andorra with the objective of determining its impact in Spain. It analyzes, first of all, the regime of non-cooperative jurisdictions and the actions undertaken by the Principality ...
Los grupos de sociedades: un análisis pendiente acerca de una regulación sistemática en la legislación española = Corporate groups: an outgoing analysis about a systematic regulation lope in the Spanish legislation
This paper undertakes a critical analysis about the corporate group in the Spanish legal system, including the case law and the scholarly opinions on the matter. The author emphasizes the legal dispersion in this field ...
L’impacte de la reforma de la llei de costes sobre el règim jurídic del litoral català: especial referència a la reducció de l’espai protegit i a les invasions competencials
L’aprovació de la Llei 2/2013, de 29 de maig, de protecció i ús sostenible del litoral i de modificació de la Llei 22/1988, de 28 de juliol, de costes, suposa la major reforma del text de la Llei de costes des de la seva ...
Addressing energy poverty through technological and governance innovation
Background: Energy poverty has gained much traction over the last decades, holding both high multidisciplinary conceptual value, but also profound implications from a social policy perspective, being closely linked to the ...
La determinación de los puntos de conexión en el Impuesto sobre sucesiones y donaciones y la comprobación del domicilio fiscal: análisis de la STSJ de Cataluña 1463/2023, de 24 de abril de 2023 (REC. 2050/2021)
The judgment of the Superior Court of Justice of Catalonia, issued on April 24, 2023, (appeal number 2050/2021), addresses a case that originated from a resolution of the Central Economic-Administrative Tribunal dated March ...
Nicaragua: la consolidación de un régimen híbrido
The text aims to describe the process by which the Nicaraguan political system has turned into and become consolidated as a hybrid regime, with the municipal elections of the 4th of November 2012 identified as a key episode. ...
El Régimen del impuesto eclesiástico en la República Federal Alemana
The core of the work presented here revolves around the legal regulation of the church tax in West Germany. This tax payment is mandatory for all those faithful who legitimately belong to one of the religious denominations ...
From the creative city to the city of cultural rights. Analysing inequalities and diversity in the right to participate in urban cultural life. The case of Barcelona
Recent empirical evidence within the framework of the creative city has reproduced a narrow view of cultural participation. To better understand diversity and new and more complex logics of inequalities, this paper proposes ...
Financiación de actuaciones público-privadas de promoción del comercio urbano mediante tributos: La experiencia alemana
Business Improvement Districts (BIDs) are a foreign model of public-private partnership. They have achieved good results in developing urban centres. Foreigner experiences prove that BIDs are only successful when their ...
Autocratización a fuego lento: el caso de Nicaragua (2000-2024)
Objective/context: This article dissects the process of democratic regression that has taken place in Nicaragua from 2000 to the present day (2024), drawing primarily on the analytical framework developed by Javier Corrales ...
Derechos colectivos, derechos de la Naturaleza y defensa de lo común: hoja de ruta para un futuro posible = Collective rights, rights of Nature and defence of the commons: roadmap for a possible future
The present text proposes a reflection on the need to articulate three realities called to be protagonists in the framework of the challenges of the ecological and, therefore, social collapse ...
La resiliencia del territorio al cambio climático: retos y herramientas jurídicas desde el planeamiento urbanístico
Urban planning faces a new challenge: the double need to curb climate change and, more importantly, to cope with the risks posed by new resilient planning. It is not only about planning new growth capable of resisting the ...
From deserving to denied: exploring the social construction of energy excluded citizens
This research critically examines the process of constructing the policy problem of energy exclusion in the Spanish context. Focusing on three case studies of peripheral neighborhoods experiencing extreme energy deprivation, ...
