Nuevo curso, nuevos proyectos

Comienza un nuevo curso y como siempre hacemos nuevos propósitos. Este curso me he decidido a lanzar un nuevo servicio dirigido a otros profesionales.

La idea surge de las preguntas y comentarios que me hacen muchos compañeros abogados y otros profesionales ante casos matrimoniales, laborales, de familia, contractuales, mercantiles ,,, que se encuentran con preguntas y dudas que no habían necesitado antes y que ahora ante el mundo actual globalizado llegan a sus manos: cuestiones sobre competencia internacional, sobre ley aplicable, sobre reconocimiento y ejecución de resoluciones extranjeras …. en definitiva aquellas materias que englobamos dentro del derecho internacional privado.

Es esta una materia poco conocida, poco trabajada y que a menudo asusta un poco cuando lo que se quiere es dar respuesta al problema de un cliente en concreto

Por este motivos lanzo esta iniciativa que he llamado

COLABORACIONES PROFESIONALES PERSONALIZADAS

y que encontraréis como una página permanente en mi blog

Espero que os pueda ser útil y que podamos colaborar profesionalmente.

 

 

 

Nou curs, nous projectes

Comença un nou curs i com sempre fem nous propòsits. Aquest curs m’he decidit a llançar un nou servei adreçat a d’altres professionals.

La idea sorgeix  de les preguntes i comentaris que em fan molts companys advocats i d’altres professionals davant de casos matrimonials, laborals, de família, contractuals, mercantils ,,,que es troben amb preguntes i dubtes que no havien necessitat abans i que ara davant del món actual globalitzat arriben a les seves mans : qüestions sobre competència internacional, sobre llei aplicable, sobre reconeixement i execució de resolucions estrangeres…. en definitiva aquelles matèries que englobem dintre del dret internacional privat.

És aquesta una matèria poc coneguda, poc treballada i que sovint espanta una mica  quan el que es vol es donar resposta al problema d’un client en concret

Per aquest motius llaço aquesta iniciativa que he anomenat

COL·LABORACIONS PROFESSIONALS PERSONALITZADES

i que trobareu com una pàgina permanent al meu blog

Espero que us pugui ser útil i que puguem col·laborar professionalment.

International successions: Judgment 3.9 2014 of ECJ and its consequences.

Recently the media have echoed the STJUE of September 3, 2014 (Affair C-127/12) which states that Spain has failed to fulfill its obligations under the TFEU (Treaty on European Union Foundation) and the Agreement on the European Economic Area (EEA) to allow differences in tax treatment of donations and successions between residents and non-residents in Spain and also between the real estate in Spanish territory and beyond.

This judgment was rendered not in the preliminary ruling procedure (The procedure we use to know after cases like Azziz Affair in relation to unfair terms in mortgages, or like the affair Costeja, in the case of right to oblivion and Google), but in the context of one of its other powers: to control that Member States comply with their obligations under the treaties. (1)

The Spanish inheritance law allows regional governments assume responsibilities for inheritance tax and according to that they may apply tax reductions.

The same law says the tax inheritance transferred to the Autonomous Communities will be applied to succession happened in their territory and to determine that there’s two connection points: the habitual residence in the territory of the deceased or the filing in this territory of the property subject to the tax.

The consequence of this legislation according to the ECJ is that a not resident in Spanish territory or with a property outside the Spanish territory (and therefore any Autonomous Community) is applied to the central state regulations and in that case they cannot benefit from the reductions set by an Autonomous Community and this higher tax burden they have to bear these people is a restriction on the free movement of capital, as the ECJ in previous cases it has already stated saying that they are restrictions on capital movement national measures that cause a decrease in value of the estate. (2)
Therefore, the Spanish State is now required to change their rules on inheritance taxes. This change should not affect the tax transferred to the autonomous communities that the ECJ ruling does not question at all but will have to find a fit for residents and non-residents have the same reductions.

Now this important tax issue in the field of succession must be linked to other independent legal question of private international law in the coming months will surely come to light: the law applicable to cross-border succession and Jurisdiction: the August 17, 2015 comes into force EU regulation 650/2012 inheritance of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of judgments, acceptance and enforcement of authentic instruments in matters of succession upon death and the creation of a European Certificate of Succession [3], which contains the rules from now will determine what law applied to a succession and which courts have jurisdiction and between other topics.

The regulation makes it clear that it does not address the tax treatment, but clearly there is a big interrelation of this issue at the time of succession planning.
Current system of applicable law:

In the current system in the Spanish Civil Code (article. 9.8) determine that the law applicable to the succession is the law of the nationality of the deceased at the time of death
New system from the entry into force of EU Regulation:

The law governing the whole succession is the law of the habitual residence of the deceased at the time of death

The person may, however, make a will or any other disposition mortis causa saying he wants to apply to the succession the law of any nationality who holds at the time of making this choice or at the time of his death.

As de EU Regulation is configured with erga omnes character (it shall apply even if the law designated by this Regulation is not the law of a Member State) and taking into account their character rule directly applicable in Member States without transposition, the rule in the Spanish Civil Code is displaced.

This new regulation, therefore, is a fundamental change: the general criterion of nationality of the deceased by the criterion of habitual residence is changed.
The regulation contains many other provisions in the field of jurisdiction, but here it would not change the general point of connection based on residency, but other details, such as the possibility to choose the forum, all of this accompanied by rules for recognition and enforcement of these judgments.

We must remember that the subject of inheritance is explicitly excluded from the Brussels I Regulation and thus far remained in the hands of the legislation of each Member State to determine jurisdiction and instead now we are going to have rules of the EU, widespread application to all Member States that apply to them. [4]
Also keep in mind the creation of a European Certificate of Succession for use by heirs, legatees having direct rights in the succession and executors of wills or administrators of the estate who, in another Member State.

How we will act when planning an estate with clear elements of internationality?

This article is not intended as a detailed succession Regulation of the EU but to relate this new legislation, which has not yet entered into force, and the tax regulations that according to the interpretation established by the ECJ.

Therefore, when a succession is planning and, therefore, when we will make a will we must consider what law we will apply to the succession, which determine for example if there are legitimates but also what relationship will have to taxation.

Looking ahead to the horizon that arises beyond August 2015:

A German resident of the Catalan coast would care that the law governing the succession of their national law, but if he is a resident in Catalonia and let real here should also take into account the tax laws that will apply.

If the German is only a homeowner of a house only used during the summer months and has opened a bank account with some money to also use only when it comes to those dates but still lives at home, we would apply the German law of succession (law of habitual residence and also that one of his nationality), but their assignees may invoke Catalan tax reduction whether they are or not residents, following the criterion of STJUE.

But the many possibilities and combinations are possible and the results even more:
What happens if this German citizen also will hold another nationality? Could he have chosen to be governed by the succession law of that other nationality? In that case, what would be tax consequences?

If we complicate the situation and think of a British citizen (not bound by regulation) or a citizen of Canada (non-EU) who dies in Spain with real estate and other kind of goods in the two countries, which law applies? What tax consequences? The criterion of STJUE, would be apply widespread for all international successions or only for EU citizens?

The answers are not simple as they are a combination of the rules on applicable law and tax rules.

Thus, non-EU foreigners die in Spain and a succession here will apply the rules of the EU Regulation (habitual residence of the deceased), but their country of origin have other rules about international private law establishing law to be applied not be based on residency but on nationality and sure this national law will fix inheritance rights that are very different of that one of the law of habitual residence. So the conflict is settled. The courts must resolve these conflicts in many cases, but which court? If the State of nationality of the deceased is not bound by the EU Regulation may not recognize the jurisdiction of the courts of the residence and this situation could provide irreconcilable and unenforceable resolutions in both states.

Regardless of determining inheritance rights, which may be peaceful or not, non-resident nationals of EU countries successors should have the same tax treatment as residents (STJUE). Non-EU and non-residents in any member state, therefore, are not bound by European legislation the same tax treatment that is covered by non-discrimination and free movement of capital may not request, unless the rules tax from each member state allow its
(1) See the website of the ECJ to check their functions. Http://curia.europa.eu/
(2) Subject Jäger C-256/06, Welte Case C-182/12 and subject Mattner C-510/08 http://curia.europa.eu/
(3) REGULATION (EU) No 650/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of judgments, acceptance and enforcement of authentic instruments in matters of succession and the creation of a European Certificate of Succession.
(4)Remember that five or Gb, Ireland and Denmark are not bound by this regulation EU 650/2012

The other side of surrogacy

After reading the case of Japanese citizen who have had in Thailand 17 sons using surrogacy and also still thinking in the case of the baby with Down syndrome who did not want to be taken away after being born due to surrogacy, is easy to think that should curb this practice and also it supports the thesis of those are against.

http://www.lavanguardia.com/20140917/54416036369/progenitor-compulsivo-isidre-ambros.html

In Thailand there is not any law governing surrogacy and the Japanese citizen says that all of them are his sons and he has already transferred the money to them and ensures he wants to leave inheritance rights.
The question is whether Japan will also recognize his paternity, because perhaps it will avoid the implementation of the rights of inheritance promised if they are not covered clearly in a testamentary disposition. Remember difficulties of enrolling in national’s register of birth, the children born by surrogacy abroad, in countries where surrogacy is not legal, that have reached the ECHR.

Maybe what you need is simply legislate clearly about how to use this technique, thinking in the protection of pregnant women but also in children and in the intended parents
.
The Spanish ILP (legislative imitative by people) (http://www.gestacionsubrogadaenespaña.es/4.html) allows to use this technique in limited cases. Maybe this is the way of its acceptance; the other one by now is recognizing cases produced beyond borders.

Modificació dels drets dels detinguts a partir dues directives europees més/Modificación de los derechos de los detenidos a partir de otras dos directivas europeas.

Modificació dels drets dels detinguts a partir dues directives europees més.
Projecte de llei presentat a les Corts Generals per modificar La Llei d’Enjudiciament criminal en compliment de la necessitat de transposició de les directives comunitàries 2010/64/UE de 20 d’octubre relativa als drets de traducció interpretació i la directiva 2012/13/UE de 22 de maig relativa al dret a la informació en els procediments penals.
El text recull una ampliació de la necessitat de traductor pels imputats no només de les declaracions judicials i policials sinó també en la seva entrevista amb els lletrats i la traducció de documents essencials

Modificación de los derechos de los detenidos a partir de otras dos directivas europeas.

Proyecto de ley presentado a las Cortes Generales para modificar La Ley de Enjuiciamiento criminal en cumplimiento de la necesidad de transposición de las directivas comunitarias 2010/64 / UE de 20 de octubre relativa a los derechos de traducción interpretación y la directiva 2012/13 / UE de 22 de mayo relativa al derecho a la información en los procedimientos penales.

El texto recoge una ampliación de la necesidad de traductor por los imputados no sólo de las declaraciones judiciales y policiales sino también en su entrevista con los letrados y la traducción de documentos esenciales
New reform of the Spanish Criminal Proceeding Law according to EU Directive 2010/64 / UE of 20 October and Directive 2012/13 / UE of 22 de May. There’s a project presented to the Spanish Parliament

Feu clic per accedir a 1292427088645

DERECHO DE FAMILIA INTERNACIONAL. Sentencia del juzgado de primera instancian 17 de Barcelona de 28 de mayo de 2014

Extracto del texto de la sentencia:

Semana Santa, o bien la semana en que el padre pueda trasladarse a Barcelona durante los meses de marzo o abril, en que el padre se relacionará con las menores en Barcelona.

Verano: Dos meses durante las vacaciones de verano en que las menores se
trasladarán con el padre a Holanda.

Navidad: Las vacaciones de Navidad las pasará íntegramente con el padre los años pares y con la madre los años impares. Las menores se podrán trasladar a Holanda con el padre durante el año que le corresponda al mismo.
Sin perjuicio de lo anterior el padre podrá relacionarse con sus hijas si se traslada a Barcelona.

El padre podrá comunicar directamente con sus hijas por teléfono de 19 h. hasta las 20 h. llamando él.

(….) El padre ha manifestado que sólo puede asumir el pago de 200€; el Ministerio Fiscal en su informe oral, tras oir al demandado, y a la vista de las pruebas, consideró que la pensión a cargo del padre debía ser de unos 260€/mes.

En materia de pensiones alimenticias, especialmente cuando se trata de pensiones a favor de los hijos menores, rige el principio de proporcionalidad establecido en el art. 237.1 del CCCat que, en esta materia, es acorde con lo establecido en el CC. La sentencia del TS de 21 de Noviembre de 2003 declaró que “en la determinación de este importe económico a cargo de los Tribunales rige el prudente arbitrio de éstos y su revisión casacional sólo puede tener lugar cuando se demuestre concurrir infracción legal (SS 16-11-78, 30-10-86, 5-10-93, 3-12-96), o si se trata de resolución ilógica o aparezca evidente desproporción entre la suma establecida respecto de los medios económicos del aumentante y necesidades reales del alimentista, tratándose de situación que no alcanza estado definitivo, ya que puede ser objeto de variación, conforme a las previsiones del art. 147 del CC”. Esta doctrina dictada para supuestos regulados en el CC, es plenamente aplicable a los casos que caen bajo la órbita del CCat, ya que el art. 237.1 claramente recoge dicho principio de proporcionalidad, concediéndose incluso la posibilidad de que los Jueces puedan aplicar equidad moderando el importe de las pensiones, lo cual está de acuerdo con el arbitrio judicial que en esta materia se ha conferido siempre a Jueces y Tribunales a fin de que tengan en cuenta las circunstancias concurrentes en cada caso. (SAP de Barcelona de 4 de Diciembre de 2009 entre muchas otras). Es un hecho probado por las partes que los menores acuden a un colegio público. En cuanto a los ingresos de cada progenitor, la Sra. me cobra 800€/mes por 12 pagas y el demandado 1.350.65€/mes por 12 pagas. Es cierto y así se considera probado que el Sr. NNANE ha tenido otra hija, y tiene numerosos gastos, entre otros la devolución de las ayudas, así corno los desplazamientos de las menores cuando le corresponda a él estar con ellas, pero ello no le exime de satisfacer una pensión de alimentos que cubra las necesidades de educación, alimentos y ocio de las menores.
A estos efectos también hay que tener en cuenta que, la AP de Barcelona en numerosas sentencia ha declarado que la obligación de los padres de prestar alimentos a sus hijos existe siempre, aunque no trabajen, salvo que se encuentren imposibilitados para ello, debiendo tales progenitores procurarse los recursos económicos precisos para atender esta obligación, sin perjuicio de lo cual los tribunales han de fijar una cantidad prudencial.

Es por ello que esta Juzgadora aplicando el principio de proporcionalidad y en base a las tablas de pensiones alimenticias fijadas con carácter orientativo por el CGPJ, ponderando todos estos elementos, procede concretar en interés de los menores una pensión alimenticia en la cantidad de 130 euros mensuales por cada menor que deberá ser actualizada anualmente en la forma que se dirá en el fallo. Los gastos extraordinarios serán abonados al 50% por cada progenitor.
Los alimentos se prestarán desde la fecha de interposición de la demanda, de conformidad con la STS de 14/6/2011 que fija la doctrina siguiente Debe aplicarse a la reclamación de alimentos por hijos menores de edad situaciones de crisis del matrimonio o de la pareja no casada la regla contenida en el Art. 148.1 CC, de modo que, en caso de reclamación judicial, dichos alimentos deben prestarse por el progenitor deudor desde el momento de la interposición de la demanda’.
CUARTO.- En virtud del art. 394.de la Ley de Enjuiciamiento Civil y dada la estimación parcial de la demanda, no ha lugar a pronunciamiento en materia de costas.

Comentario: Caso internacional que empezó de manera muy complicada. Padre holandés en Holanda y madre en Barcelona con las dos hijas. Había venido sin el consentimiento expreso del padre, aunque luego el padre no había accionado en contra. El padre tenia problemas pero para ver a las niñas y relacionarse con ellas. La madre interpone demanda solicitando 400 € de pensión alimenticia para la hijas y ningún regimen de visitas para el padre con prohibición de salida de las menores de España. El resultado material es el de la sentencia. Aplica sin más argumentación derecho civil internacional

Coming back again in International law’s world

After a short vacancy trying to relax in some calm place somewhere in the world, we come back to work

This blog wants also to come back again and to increase its activity along the following months.

Every day we can see more and more news on TV, internet and newspapers about international cases (in the last few days we could follow the case of the British ill child Ashya King and his parents running away from a British Hospital to Malaga)

From the beginning of this year he have had different resolutions coming from international courts with consequences to the European citizens and focused in Spanish cases

The Google Case C-131/12 ECJ, with the following judgment, important in international law and also in how to control some enterprises working in internet across the borders:

Article 4(1)(a) of Directive 95/46 is to be interpreted as meaning that processing of personal data is carried out in the context of the activities of an establishment of the controller on the territory of a Member State, within the meaning of that provision, when the operator of a search engine sets up in a Member State a branch or subsidiary which is intended to promote and sell advertising space offered by that engine and which orientates its activity towards the inhabitants of that Member State
A judgment coming also from (European Court of Justice) ECJ about unfair terms in consumer contracts for second time. In this case the ECJ was also clear in order to prevent discrimination between consumers and enterprises and also in order to protect the weak part represented by the consumers. The judgment is clear:

Article 7(1) of Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts, read in conjunction with Article 47 of the Charter of Fundamental Rights of the European Union must be interpreted as precluding a system of enforcement, such as that at issue in the main proceedings, which provides that mortgage enforcement proceedings may not be stayed by the court of first instance, which, in its final decision, may at most award compensation in respect of the damage suffered by the consumer, inasmuch as the latter, the debtor against whom mortgage enforcement proceedings are brought, may not appeal against a decision dismissing his objection to that enforcement, whereas the seller or supplier, the creditor seeking enforcement, may bring an appeal against a decision terminating the proceedings or ordering an unfair term to be disapplied.

This ECJ judgment will have important consequences on the Spanish laws and courts, because it forces a binding interpretation about the law (article 695 LEC 1/2000) and that means the court has to allow consumers to appeal against their resolutions denying the opposition against the mortgage enforcement proceeding (till now the article only allows the banks to do that because the appeal it is only possible against the judicial resolution who accepts the opposition against the mortgage and ends the proceeding)

Also we have judgments coming from the (European Court of Human Right) ECHR also with consequences for more people than the persons who have sued. We can see the following affairs ( Mennesson v. France ( no. 65192/11) Labassee v. France (no. 65941/11) about surrogacy, which has had consequents in the official Spanish decisions. The Spanish Ministry of justice says they are searching solutions for this cases concerning Spanish citizens abroad (in Spain surrogacy is forbidden)

This blog will try since now on to talk about all these affairs and others that will happen, in order to help the developing of international private law.