Actualidad jurídica iberoamericana. 2020. Número 12-2

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    El Estado de Alarma y el uso del Real Decreto Ley para modificar normas tributarias
    (2020) Hernández Guijarro, Fernando
    The health crisis produced by COVID-19 led to the declaration of the state of alarm by means of Royal Decree 463/2020, of March 14. From that moment, and as a consequence of the measures adopted, among which were: the suspension of the opening to the public of the premises and retail establishments; limiting freedom of movement; and the suspension of administrative terms, the Government proceeded to issue a series of Royal Decree-laws that affected the financial sphere. The object of this study is the analysis of said normative instrument and its constitutional fit when modifying the tax laws within the aforementioned state of alarm.
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    Los plazos para interponer recursos y de determinados procedimientos y actos tributarios durante el Estado de Alarma.
    (2020) Hernández Guijarro, Fernando; Gomar Giner, Vicente
    El Real Decreto 463/2020, de 14 de marzo, declaró el estado de alarma como consecuencia del COVID-19. A partir de esta declaración se han sucedido un conjunto de reales decretos-ley que han introducido en el ordenamiento financiero una serie de cambios para adaptar las obligaciones tributarias a la situación de crisis sanitaria. En este sentido, se han modificado los plazos para interponer recursos, las formas y plazos de presentación y pago de declaraciones y autoliquidaciones, así como determinados procedimientos y actos mientras dure este régimen excepcional. En este estudio vamos a analizar la adopción de estas medidas y su acomodo en el Derecho Tributario
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    Tecnologie ?in soccorso? dei beni culturali.
    (2020) Nuccio, Maria Rita
    The paper analyzes the role of new technologies in the enhancement of cultural heritage. The limitation of freedoms caused by the COVID-19 epidemic leads to seek innovative solutions for the use of cultural heritage. The study highlights the legal issues related to the use of ICT in the management of cultural heritage with a view to exploiting the potential of technological innovation processes
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    Privacidad, geolocalización y aplicaciones de rastreo de contactos en la estrategia de salud pública generada por la COVID-19.
    (2020) Andreu Martínez, Belén
    La COVID-19 ha puesto de nuevo en primer plano el uso de la tecnología y los datos de los ciudadanos como herramienta de ayuda en el control de la pandemia. Ante el impacto que pueden producir en la privacidad de las personas, en el trabajo se hace referencia a algunas de las herramientas que se han propuesto, planteando las bases legales y condiciones para su implantación.
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    La sustracción internacional de menores en tiempos de Coronavirus: ¿una oportunidad para el progenitor sustractor?
    (2020) González Marimón, María
    The sanitary crisis caused by the COVID-19 pandemic is likely to have a significant impact on international child abduction proceedings, both from the procedural and substantial perspective. Particularly worrisome is the impact of the pandemic on the duration of the proceedings and on the effectivity of the return of the child, taking into account the special effect that time has on children. The pandemic also opens the door to new interpretations to the exception of return of the child in cases of grave risk of physical or psychological damage to the child. While the left-behind parent will face important obstacles in order to achieve a fast and safe return of the child in this context, the abducting parent will see an opportunity to justify the non-return of the child.
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    Trabajo doméstico y COVID-19.
    (2020) García Testal, Elena
    El trabajo doméstico, regulado en España a través de un régimen laboral y de seguridad social especial, está impregnado de carencias de protección que se han puesto de manifiesto con ocasión de la crisis derivada del COVID-19. La falta de protección por desempleo es una de ellas. Con el objetivo de dar una respuesta a esta falta de protección, el legislador ha aprobado un subsidio extraordinario para atender el desempleo de los trabajadores domésticos. Este artículo analiza esta medida.
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    El Consejo de Europa y el COVID-19 (coronavirus).
    (2020) Climent Gallart, Jorge Antonio
    In this text, the legal response of the Council of Europe to the COVID-19 pandemic is checked. This involves the study of the right to health protection, and how, precisely to protect it, the European States have taken measures that affect other rights included in the ECHR.
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    Protección del consumidor internacional en tiempos de COVID-19.
    (2020) Palao Moreno, Guillermo
    The COVID-19 crisis has generated great concern among consumers, requiring the intervention of States in order to protect their interests and rights. This analysis has focused attention on issues related to the determination of the applicable law to consumer contracts in those international cases affected by the Coronavirus, as well as the interrelation that exists between those state consumer protection measures and the Rome I Regulation
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    Habitação e ?mora debitoris? em Portugal.
    (2020) Passinhas, Sandra
    This text describes the legal measures adopted in Portugal to face the foreseeable default payments by tenants and by holders of mortgage credit agreements related to residential immovable property. As it is explained, legal measures focused, mainly, on setting new delays for payment and to, temporarily, annul further consequences for non-compliance.
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    ?Contratti di soggiorno? e COVID-19. Parte seconda. Nel periodo post-emergenziale.
    (2020) Senigaglia, Roberto
    Il saggio affronta la sorte dei ?contratti di soggiorno? stipulati prima del diffondersi del coronavirus, ma la cui esecuzione ricade nel periodo post-emergenziale. L?analisi si concentra, in particolare, sulla gestione delle sopravvenienze cercando di articolare soluzioni conformi ai principi di solidarietà ed effettività nonché alla buona fede contrattuale.
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    Coronavirus ed esonero da responsabilità per inadempimento di obbligazione ex art. 1218 c.c.: impossibilità sopravvenuta oppure inesigibilità della prestazione?
    (2020) Clarizia, Oriana
    La crisi economica e la fase emergenziale di questi giorni sollecitano l?attenzione sull?influenza del diffondersi del contagio da Coronavirus sull?esecuzione dei rapporti obbligatori. Con particolare riferimento alla responsabilità del debitore da inadempimento di obbligazione, ex art. 1218 c.c., ci si chiede se l?epidemia COVID-19 , nel determinare l?applicazione di un regime normativo che esclude la relativa imputabilità al debitore, configuri un?ipotesi di impossibilità sopravvenuta oppure di inesigibilità della prestazione. Prima facie, le menzionate figure sembrerebbero coincidere; invero, ad un?analisi più attenta, identificano categorie diverse. Dall?analisi di siffatti profili differenziatori si evince che la risposta al quesito prospettato non si inscrive, astrattamente, nell?una oppure nell?altra direzione.
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    Pandemia: al rescate de la buena fe en el cumplimiento de las obligaciones.
    (2020) Domínguez Guillén, Mª Candelaria
    El ensayo trata algunos aspectos asociados al Derecho de Obligaciones que se han presentado en Venezuela durante la pandemia y que pudieran resolverse con base en la buena fe en sentido objetivo como regla que ha de regir la conducta de deudor y acreedor.
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    A crise do COVID-19 entre boa-fé, abuso do direito e comportamentos oportunistas.
    (2020) Pianovski Ruzyk, Carlos Eduardo
    The crisis of COVID-19 allows us to consider the exceptional hypotheses of contractual revision or resolution or removal of the effects of the breach of contract. However, it is due to technically analyze the hypothesis in which these exceptional measures are admitted in the legal system, in order to, through the correct use of the principle of good faith, avoid the incentive to opportunistic behavior, both by creditors and debtors.
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    Il ?diritto di visita? tra misure di contenimento del contagio e interesse dei figli
    (2020) Tullio, Loredana
    The article analyzes how the pandemic emergency has triggered a series of limitations to the exercise of fundamental freedoms, thereby causing impairment to the ?visiting rights? of those parents who do not have custody of their children. In particular, considerable attention shall be paid to the legal cases. While striking a reasonable balance between the protection of the right to health and the preservation of the parentchild relationship, Courts have come up with a variety of solutions seeking to safeguard the child?s best interest
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    Prescrição de medicamentos ?off-label? no direito brasileiro: responsabilidade médica e desafios em tempos de COVID-19
    (2020) Rampazzo Soares, Flaviana
    This text presents some suggestions regarding the indication of requirements that can serve to define the lawful use of medical practice in the off-label prescription of medications for the treatment of COVID-19, including with regard to patient consent.
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    El respeto a la dignidad y a otros derechos en tiempos de crisis
    (2020) Estellés Peralta, Pilar
    Rights of elderly people are fundamental rights, and so have been recognized as over the last seventy years, through numerous and various international instruments. The protection of these rights sets out conceptual and practical challenges that have to do with the delimitation of their content, the identification of their characteristics and the question of their effectiveness and enforceability and its protection, even in times of crisis. In spite of having the same rights as others, including nondiscrimination in function of age, sometimes, elderlly people are subjected to a series of obstacles that complicates the full exercise of their rights and freedoms.
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    Right Restriction or Restricting Rights? The UK Acts to Address COVID-19
    (2020) Grogan, Joelle
    The UK was initially slow to adopt measures to address the COVID-19 pandemic. However on 23 March 2020 and following escalating infection and mortality rates, the government introduced the most restrictive measures on movement in modern UK history. These lockdown measures which introduced sweeping limitation on movement outside the home were introduced through statutory legislation: regulations which were made by the government and not debated nor legislated by Parliament. This article considers the issues the UK?s legal responses to address the COVID-19 raises in terms of democracy, human rights and the rule of law
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    Acceso a los lugares de culto y ceremonias religiosas durante el estado de alarma decretado por la epidemia del COVID-19
    (2020) Martínez Navalón, Rosa María
    The Royal Decree declaring the state of alarm for the management of the health crisis situation caused by COVID-19 (Royal Decree 463/2020, of March 14) has established numerous measures affecting, some of them, to the exercise of fundamental rights. The purpose of this contribution is to identify and interpret the provisions that suspend or limit the exercise of the right to religious freedom, and legally assess the legal means used for it.
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    Presentación e ingreso de determinadas declaraciones y autoliquidaciones tributarias durante el Estado de Alarma.
    (2020) Gomar Giner, Vicente; Hernández Guijarro, Fernando
    Since the declaration of the State of Alarm because of the health crisis caused by COVID-19, several Royal Decrees have been entering into force. From a tax perspective, one of the most important is the Royal Decree-Law 14/2020, which extended the deadline for submitting and paying some taxes, such as VAT and CIT. Moreover, the Spanish autonomous regions have approved some extensions for their taxes
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    Contratación administrativa en tiempos de Coronavirus.
    (2020) Esplugues Barona, Carla
    The state of alert adopted in Spain on March 14th, 2020 involved exceptional measures as the suspension of administrative terms and deadlines, including those related to Public Tenders. The Spanish regulator has searched for the necessary ways to facilitate the procurement of goods, works and services to face COVID-19. However, the current situation has underlined the weaknesses of Spanish Administrative Contracts? regulation and the need of improving it.