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e. In law, certiorari is a court process to seek judicial review of a decision of a lower court or government agency. Certiorari comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made more certain ...
A petition for certiorari before judgment, in the Supreme Court of the United States, is a petition for a writ of certiorari in which the Supreme Court is asked to immediately review the decision of a United States District Court, without an appeal having been decided by a United States Court of Appeals, for the purpose of expediting the proceedings and obtaining a final decision.
IPA/Spanish. It provides a set of symbols to represent the pronunciation of Spanish in Wikipedia articles, and example words that illustrate the sounds that correspond to them. Integrity must be maintained between the key and the transcriptions that link here; do not change any symbol or value without establishing consensus on the talk page first.
The free TeleTax service is available in both Spanish and English, and the service offers help on over 150 tax topics. It can also be used to check on the status of your refund.
The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective ...
The Spanish Tax Administration Agency (Spanish: Agencia Estatal de Administración Tributaria, AEAT), commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and ...
Value added tax. VAT (IVA in Spanish: impuesto sobre el valor añadido or impuesto sobre el valor agregado) is due on any supply of goods or services sold in Spain. The current normal rate is 21% which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%.
In Spanish dialectology, the realization of coronal fricatives is one of the most prominent features distinguishing various dialect regions. The main three realizations are the phonemic distinction between /θ/ and /s/ (distinción), the presence of only alveolar [] (), or, less commonly, the presence of only a denti-alveolar [] that is similar to /θ/ ().