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Name
Ars Iuris Salmanticensis
Type
Journal
Items
549 Publications
Compatibility
collected from a compatible aggregator
OAI-PMH
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  • The public legal origin of Ius Fiscale. Part One: Ius Publicum as legal basis of taxation

    Salvador DEL CASTILLO ÁLVAREZ-CEDRÓN (2016)
    Roman Law is the Law, a complete and excellent legal system, perfect and plenipotentiary, whose mission is to achieve justice and provide legal certainty to social relationships, covered by it. In the scientific theory, there is logical transitivity between: Law, Roman Law, ius publicum, governmental Law and ius fiscale, and too scientific integration of contents in common areas since they are parts of a common whole that is the Law. As legal system, Roman Law, and therefore the ius fiscale, ...

    Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado de alquiler de viviendas [boe n.º 134, de 5-VI-2013]

    María José VAQUERO PINTO (2013)
    Ley 4/2013, de 4 de junio, de medidas de flexibilización y fomento del mercado de alquiler de viviendas [boe n.º 134, de 5-VI-2013]

    Aggresive tax planning, beps and Litigation

    José María LAGO MONTERO (2016)
    These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.

    The freedom of navigation of warships in the territorial sea and its regulation from the 1982 United Nations Convention on the Law of the Sea

    Leopoldo M. A. GODIO; Julián M. ROSENTHAL (2016)
    The following article explores the historical and legislative evolution regarding the navigation of foreign warships in the territorial sea, including the different lines of thought considered in the Conference of the United Nations on the Law of the Sea, so as to approach the current regime. In this context,we examine the legal situation of the previous authorization or notification regarding the innocent passage of warships, taking into consideration the legislative spirit of the United Nat...

    La huella de mordedura humana como manifestación de violencia: una aproximación criminológica

    Lizbeth de las MERCEDES RODRÍGUEZ (2013)
    Los dientes también pueden usarse como un instrumento de defensa o agresión. Las huellas de mordedura humana pueden hallarse tanto en víctimas como en victimarios, aunque pocas veces son analizadas por criminólogos o por profesionales dedicados a estudiar la conducta del delincuente. Si bien son importantes para la criminalística y odontología forense, las huellas de mordedura humana también pueden proveer información adicional según el contexto en el que se causó la lesión. Se revisó la bibl...
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