Papers by Juan José Nieto Montero
Direito e Desenvolvimento, May 23, 2017
International Annals of Criminology, 2021
As regulated in Spanish law, money laundering requires a prior illicit activity that has generate... more As regulated in Spanish law, money laundering requires a prior illicit activity that has generated the assets that are the subject of laundering. One of the subjects that has been deeply discussed in recent years by certain doctrinal sectors, even with support in various jurisprudential rulings, has been the suitability of crimes against the Public Treasury, especially tax fraud, as the prior offence underlying money laundering. Thus, it has been debated whether the tax offender carrying out one of the activities typified in the Criminal Code (acquiring, possessing, using, converting or transmitting assets) automatically commits a type of money laundering. In that case, it would become an automatic and inevitable consequence of the tax crime itself. If, on the contrary, some other component must be required (essentially through the subjective elements of the unjust) to determine the existence of a second crime, that of money laundering, the prohibition of non-bis in idem confronts u...
El arrendamiento de bienes muebles y el contrato de renting, entendido como un arriendo mobiliari... more El arrendamiento de bienes muebles y el contrato de renting, entendido como un arriendo mobiliario duradero con servicios, vienen adoleciendo de una suerte de "invisibilidad juridica" que no se compadece con su gran pujanza socioeconomica. Estos contratos carecen de una expresa regulacion ad hoc, no es facil rastrear la abundante jurisprudencia recaida sobre ellos por falta de entradas precisas en los tesauros al uso y por su confusion y camuflaje en contratos proximos (leasing financiero, arrendamientos de inmuebles o de industria, contratos de servicios) y no han recibido aun el tratamiento doctrinal de conjunto que merecen, al margen de un par de obras sobre alquileres sectoriales (de automoviles, de buques), muy pocos ensayos sobre el renting desde el punto de vista sustantivo y ninguno sobre el alquiler de todo tipo de bienes muebles en su conjunto. Esta obra constituye la primera monografia que aborda en nuestro pais un estudio completo de Derecho privado, civil y me...
El objeto del presente trabajo es realizar un análisis de la reserva competencial operada por el ... more El objeto del presente trabajo es realizar un análisis de la reserva competencial operada por el Estado en materia de gestión catastral del IBI, fundamentalmente indagando los motivos por los que se ha producido tal atribución competencial y su posible justificación constitucional en el marco de un Estado descentralizado con diversos niveles de administraciones territoriales dotadas de autonomía para la gestión de sus intereses propios. LA COMPETENCIA ESTATAL SOBRE EL CATASTRO JU N JOSÉ NIETO MONTE
A monografia objecto deste comentario e a primeira do seu autor, Joao Felix Pinto Nogueira, douto... more A monografia objecto deste comentario e a primeira do seu autor, Joao Felix Pinto Nogueira, doutor em Direito pela Universidade de Santiago de Compostela. A obra tem como base a sua tese de doutoramento, defendida naquela Universidade, no mes de maio de 2009, a qual obteve as maximas qualificacoes academicas que lhe permitiram, alem do mais, obter o titulo de Doutor Europeu. Apesar de ser uma primeira obra, conta ja com a experiencia de um continuado e profundo trabalho de investigacao desenvolvida pelo seu autor, que se concretizou em varias publicacoes cientificas tanto em Portugal e Espanha, como noutros paises europeus e americanos. Palavras-chave: Direito Fiscal, Direito Fiscal Comunitario, Principio da Proporcionalidade, Fiscalidade Directa, Jurisprudencia Comunitaria
In this essay the author reflects about the compatibility of the Basque Country’s tax System with... more In this essay the author reflects about the compatibility of the Basque Country’s tax System with the EU Competition Law, especially in what concerns to state aid regulations. This reflexions emerged from the readings of the recent ECJ decision of September 11, 2008 in the joined cases C-428/06 to C-434/06, UGT-La Rioja. In this sentence, the Court rules on a preliminary reference made by the Basque Country’s Supreme Court based on the new ECJ’s orientations of Azores, from September 6, 2006, Portugal/Commission (C-88/03). In the late, the Court decided that the territorial framework of reference that would qualify a regional measure as “selective” should not be the State, but the regional body when it had sufficient autonomy. In this context, a three-steeped exam should be triggered to check that entity’s autonomy: institutional test, procedural test and economic test. Based on an implicit understanding that the Basque Country met these criteria, the Basque Country Supreme Court as...
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Papers by Juan José Nieto Montero