Actualidad jurídica iberoamericana. 2020. Número 12-2
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- Presentación e ingreso de determinadas declaraciones y autoliquidaciones tributarias durante el Estado de Alarma.(2020) Gomar Giner, Vicente; Hernández Guijarro, FernandoSince 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
- Contratación administrativa en tiempos de Coronavirus.(2020) Esplugues Barona, CarlaThe 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.
- El Estado de Alarma y el uso del Real Decreto Ley para modificar normas tributarias(2020) Hernández Guijarro, FernandoThe 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.
- Los plazos para interponer recursos y de determinados procedimientos y actos tributarios durante el Estado de Alarma.(2020) Hernández Guijarro, Fernando; Gomar Giner, VicenteEl 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
- COVID-19: un desafío para la Protección de datos de carácter personal(2020) Ortega Giménez, Alfonsois allowing the adoption of all kinds of exceptional measures that would not be justified in a normal state situation, provided that a correct balance is maintained between the prevention of infections and the collection, treatment and transfer of personal data that can promote the identification of specific people. Personal data protection is not, can´t and shouldn´t be an obstacle to the most effective fight against the Coronavirus, but, in this scenario, the measures adopted in the field of protection of personal data must be adopted from ?legal normality?.
- El Notariado ante la pandemia del COVID-19(2020) Carrau Carbonell, José Maríahealth crisis has also shown its consequences on private Law. Notaries have reacted against the pandemic by taking immediate measures to prevent the spread of the contagious disease and the subsistence of public service. Furthermore, legal reforms aimed at modernizing the legal system have been proposed by Notaries, encouraging remote signing of public deeds and helping to ease the burden of courts of Justice.
- Tracciamento tecnologico del contagio.(2020) D'Ambrosio, MarcelloLo scritto analizza il tema dell?impiego delle TIC nel tracciamento del contagio da COVID-19. L?introduzione di ?app? capaci di controllare l?epidemia suscita forti perplessità in relazione alla tutela della riservatezza. Lo studio ha lo scopo di avvalorare la tesi per la quale l?impiego delle tecnologie nella gestione dell?emergenza sanitaria non soltanto è lecito ma necessario al fine di assicurare un bilanciamento, guidato dai principi di adeguatezza, proporzionalità e ragionevolezza, tra valori fondamentali dell?ordinamento.
- El servicio universal de telecomunicaciones ante el COVID-19.(2020) Andrés Segovia, BelénThe effects of COVID-19 are being felt in Spain and are having a significant impact on the Telecom companies. As the Spanish government?s impose restrictions on movement, people are spending more time at home work, leisure and using vastly higher amount of data. The 17th March Real Decreto-ley 8/2020, approving urgent exceptional measures to deal with the economic and social impact of COVID-19 are focused on at how telecommunications make changes to benefit consumers during this time
- Tecnologie ?in soccorso? dei beni culturali.(2020) Nuccio, Maria RitaThe 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
- Privacidad, geolocalización y aplicaciones de rastreo de contactos en la estrategia de salud pública generada por la COVID-19.(2020) Andreu Martínez, BelénLa 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.
- COVID-19 y la ejecución civil en Bolivia.(2020) Parada Mendía, AlexEste artículo analiza las deficiencias por las que atraviesa la justicia civil en Bolivia. Situación que se ve agravada por la situación sanitaria propiciada por el COVID-19 a nivel mundial.
- Comentarios al ?Bloque de medidas para el orden penal contenidasen el primer documento de trabajo sobre medidas organizativas yprocesales para el plan de choque en la administración de justicia tras el estado de alarma? elaborado por el CGPJ.(2020) Heras Vives, Luis de las; Muñoz Casalta, VíctorA lo largo del presente artículo comentamos cada una de las medidas propuestas por el CGPJ en su borrador para hacer frente a la crisis del coronavirus en la jurisdicción penal.
- COVID-19 e limitazioni temporali in Italia.(2020) Virgadamo, PietroThe study aims to investigate the fallout of the COVID-19 emergency in terms of subjective legal situations subject to limitation period (prescription or ?decadence?). The Italian legislation introduced in recent months attempts to solve some problems, but appears, in many ways, incomplete and inorganic. The interpreter is required to identify suitable solutions to protect the holders of temporally limited rights, to prevent them from being radically compromised in the absence of explicit suspension of terms
- Coronavirus e tracciamento tecnologico: alcune riflessioni sull?applicazione e sui relativi sistemi di interoperabilità dei dispositivi.(2020) Perlingieri, CarolinaIl saggio analizza il tema del tracciamento dei contagi nello stato di emergenza sanitaria. Particolare attenzione è rivolta alla disamina degli aspetti giuridici dell?applicazione scelta per monitorare l?epidemia rispetto alla quale centrale appare la questione relativa alla qualificazione del rapporto Governo italiano con le due aziende, Apple e Google, alle quali è stato chiesto di sviluppare sistemi di interoperabilità.
- Política postCOVID-19: ¿vigilar y?? Cuestionamiento de una tecnología (des)humanizada(2020) Simó Soler, ElisaThe commitment to technological solutions in response to the global coronavirus crisis is based on a pro-security logic that forces us to reflect on its purpose and functionality. The new COVID-19 context not only shows the technologization of life, but also brings about questions regarding values and fundamental rights, the resignification of vital positions and (well)being in the mediate future
- Justicia post-coronavirus, de la crisis a las reformas que se avizoran.(2020) Barona Vilar, SilviaThe collapse generated by the COVID-19 pandemic in the Justice action, with the suspension of non-urgent judicial activity, postponing scheduled actions for the period of suspension, and the prevision of a huge number of new cases caused by the crisis economic situation have led to various legal reports from the CGPJ, judicial associations, lawyers, which have been integrated into a crash plan by the Ministry of Justice. This plan foresees imminent procesual, organizational and technological reforms, some incorporated by RDL 16/2020. A moment of crisis that as a cause or as an excuse presents a period of changes in Justice.
- Medidas procesales frente al COVID-19 en la jurisdicción social.(2020) Alegre Nueno, ManuelLa Administración de Justicia no es ajena al impacto que el COVID-19 está teniendo en la salud de las personas y en la prestación de la función constitucional que le es propia. Por tal motivo, desde la misma declaración del estado de alarma se han venido aprobando una serie de medidas extraordinarias con un triple objetivo: de un lado, proteger la salud de trabajadores, profesionales y la del resto de personas que se relacionan con la Administración de Justicia; de otro, garantizar la tutela judicial efectiva, y, por último, dotar a este poder del estado de los medios necesarios para poder hacer frente a la nueva situación que surgirá tras el levantamiento del estado de alarma. El presente trabajo describe las medidas extraordinarias aprobadas que afectan a los procesos judiciales cuyo conocimiento compete a la jurisdicción social.
- Prohibición de despidos por COVID-19(2020) Rodríguez Rodríguez, EmmaUn aspecto central que se establece en la normativa laboral de urgencia para hacer frente a los graves efectos económicos y sociales del COVID-19 es la prohibición de despedir por causas derivadas de los propios efectos jurídicos de la crisis sanitaria y la declaración del estado de alarma. Además, se establece un compromiso de mantenimiento del empleo durante los seis meses siguientes a la reanudación de la actividad. Se trata de previsiones complementarias con las que el legislador gubernativo intenta evitar la destrucción definitiva de puestos de trabajo e intentar paliar el impacto social de la pandemia
- Breves apuntes en materia de desempleo y cese de actividad ante crisis del coronavirus(2020) Pérez del Prado, DanielSocial Security in general and unemployment benefits and cessation of activity in particular are ideal instruments to cushion the social impact of the COVID-19 crisis. This paper focuses on analyzing the potential of the different measures that have been adopted in this specific area to face the coronavirus crisis.
- Incapacidad temporal y COVID-19(2020) Fernández Prats, CeliaThis article aims to analyze the different measures that have been adopted in our legal system to protect workers who, as a consequence of the pandemic situation generated by COVID-19, have been forced to stop their work, either due to illness, having been infected by coronavirus, either because its isolation is recommended to prevent the spread of the disease.


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