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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 ...
agenciatributaria.gob.es. 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 ...
The Ministry of Finance or Ministry of Treasury (MH) is the department of the Government of Spain responsible for planning and carrying out the government policy on public finance and budget. It applies and manages the regional and local financing systems and the provision of information on the economic-financial activity of the different ...
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.
Cert pool. The cert pool is a mechanism by which the Supreme Court of the United States manages the influx of petitions for certiorari ("cert") to the court. It was instituted in 1973, as one of the institutional reforms of Chief Justice Warren E. Burger on the suggestion of Justice Lewis F. Powell Jr. [1]
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%.
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.
A court of cassation is a high-instance court that exists in some judicial systems. Courts of cassation do not re-examine the facts of a case; they only interpret the relevant law. In this, they are appellate courts of the highest instance. In this way, they differ from systems that have a supreme court that can rule on both the facts of a case ...