11 Nov [:es]Sobre el consentimiento de ambos progenitores divorciados para publicar fotos de los hijos en redes sociales
Ups!, there is only a Spanish version up until now (you can change language at the top-right of the screen) ...
Ups!, there is only a Spanish version up until now (you can change language at the top-right of the screen) ...
On Wednesday, Europe's High court ruled in a case that may force Spain to lower the profitable taxation of inheritances involving non- residents.
The European Court of Justice stated that, by applying high tax rates in cases where either the deceased or the inheritance’s beneficiary is a non-resident, Spain is in breach of European Union treaties since in inheritances involving Spanish residents only, those rates are considerably lower.
As a consequence, Spain must comply with the ruling, even though it is yet unknown when the country will incorporate it in its legislation.
It has been the European Commission who brought the case before the European court.
The discrimination now declared and ruled as existing, is a consequence of the intricate setup of inheritance tax controlling and collection in Spain. The Country’s regional governments manage and collect these taxes, and many regions sharply diminish or even eliminate the actual inheritance tax rate in their local a
Nevertheless, according to the regulations in force these regional rules are valid only in cases where both the beneficiaries and donees are local residents. When non-residents are involved, higher rates contemplated in national law are applied.
1994 and before | 1,3299 |
1995 | 1,4050 |
1996 | 1,3569 |
1997 | 1,3299 |
1998 | 1,3041 |
1999 | 1,2807 |
2000 | 1,2560 |
2001 | 1,2314 |
2002 | 1,2072 |
2003 | 1,1836 |
2004 | 1,1604 |
2005 | 1,1376 |
2006 | 1,1152 |
2007 | 1,0934 |
2008 | 1,0720 |
2009 | 1,0510 |
2010 | 1,0406 |
2011 | 1,0303 |
2012 | 1,0201 |
2013 | 1,0100 |
The European Court of Justice has declared that Spain has not correctly adapted its laws to article 6, paragraph 1, of Directive 93/13/EEC which seeks to harmonize consumer rights across the EU and eliminate terms generally used in contracts that would benefit sellers or suppliers against the interests of consumers.
The Regulation defines the principle of “unfairness” as follows:
The European Court of Justice points out that the breach that has been produced in Spain’s existing laws lies in the power of our national judges to modify the contents of unfair terms contained in contracts once they are declared as existing, by re-composing the chapter/s in such contracts affected by the invalidity, in accordance with the provisions of article 1258 of the Spanish Civil Code and on the principle of good faith.
The Court considers that such power could endanger the long term goal provided for in article 7 of the Directive, since it would help eliminate the dissuasive effect exerted on entrepreneurs, such as banks, and as a matter of fact, purely and simply, such unfair terms may not apply to consumers, in so far as such entities could be tempted to use unfair terms knowing that even when arriving to declare their nullity, the contract could be re-composed by the Spanish National Court, thus ensuring the interests of entrepreneurs against the interests of consumers.
The result of all this has been the adoption by Spain of a law 3/2014, of 27 March amending the text of the current General Law for the defense of consumers and users in the sense that the new article 83 does not now oblige a Spanish Judge to perform this integration, (I would call it re-composition), of contracts having clauses declared null and abusive in order to keep them in force once these are deleted, but that such contracts only may retain their validity in so far as the Judge deems that they can survive, without integration or re-composition of its content, once unfair terms are eliminated.
The Council of Ministers has approved bills to adapt Spanish legislation to European regulations so that the authorities are able to exchange information about criminal records and to transfer and execute penal judicial rulings in the scope of the European Union.
The text also enshrines the principle of equivalence of judgements pronounced in the European Union. That means that such judgements will be taken into account in penal legal proceedings that are opened after by new offences under the same conditions as if the convictions had been issued in the country concerned.
The Court of first instance Nr 2 MARBELLA, dictates the first verdict in Marbella (according to manifestation of the judge), annulling a foreclosure based on an abusive clause in the original contract, being this law-firm the one who has made the defence of the defendants , who would soon be subject to eviction thus losing their home. The judge, accepting the arguments put forward by our lawyer and attorney eliminates the existing clause concerning floor limit to variable rate of interest in the Deed of mortgage. The bank is forced to start the procedure from the beginning recalculating the interests according to the existing interest today, in accordance with the mode of variable interest agreed in the deed of mortgage and once such clause is eliminated. In Emilio Pino – Lawyers, we can feel satisfied that justice has been done and a family that was in a position to be evicted from their home, remains therein as well as its debt is considerably reduced.