Next, an excerpt from art. 3º and art. s/n of the LPT, which refers to the tax domicile and the electronic tax domicile: the electronic tax domicile is the secure, personalized, valid and optional computer site registered by taxpayers and responsible for the performance of their tax obligations and the delivery or receipt of communications of any kind. The place where a person resides is considered a legal residence, and the law has effective proof of this. The domicile is the establishment of the residence with the intention of permanence and the will to be implanted in a certain place. When returning to the tax domicile, this must be communicated when a taxpayer registers for the first time via the Fomulario 460/F or 460/J. It is clear that these forms inform not only the tax address and legal or real, but also all the data relating to the taxpayer himself. The place of jurisdiction is determined by the law itself. It is the place where the law assumes, without the admission of evidence, that a person is a permanent resident in order to exercise his rights and perform his duties. The Department of Finance needs to know the whereabouts of a particular taxpayer in order to have a legal agreement with them, for example, by notifying them of the expiry of a tax; This domicile will be the tax domicile of the afIP. In order to determine the legal residence, in these cases, the law considers the habit of the work tasks that the person develops, it is the place where the employee must stay to perform his duties. People can choose where they live, and that choice has implications for the law. For example, the place of our residence depends on where we have to vote, the law that applies to our actions, the judge responsible for resolving the situations in which we participate, etc.
[2] The residence of diplomats who reside abroad because of their position and enjoy the right to extraterritoriality, will be the last one they have had on Spanish territory. In which cases is the debtor`s place of residence decisive? The cases invoked are cases of legal residence, i.e. when the law assumes that these human persons reside in order to exercise their rights and exercise their functions, but both the public official, the army and the incompetent persons are human persons and therefore have a real place of residence, where residence is an attribute of personality, it depends on an inalienable right of the human person. It is the place of habitual residence of a person that the law establishes as the registered office or registered office of that person for the purpose of producing legal effects. place where a person is considered legally established for the performance of his obligations and the exercise of his rights. In addition, in accordance with article 57 of the Civil Code, for the purposes of marriage, it must be carried out before the judge, the mayor or the official corresponding to the domicile of one of the parties and two adult witnesses. The purchase of a vehicle belonging to an official or military officer will be included in your personal property, so the actual address must be taken into account for its submission. This reference, without reference to Art. 73 The reference to the CCC leads to confusion as to the nature of the place of residence provided for by the Motor Vehicle Regulation, since it is not clear whether the legal residence to which it relates applies to all human persons or only to the cases provided for in points (a), (b) and (d). (a) officials shall be domiciled at the place where they are to perform their duties which are not temporary, periodic or easy to perform; In the case of civil proceedings, Article 50 of the Code of Civil Procedure provides that jurisdiction, with the exception of another provision of the law, corresponds to the court of the defendant`s domicile and, if he does not have it in the territory of the country, the competent court is the one domiciled in that territory. „The house is inviolable.
No entry or search may be carried out without the consent of the owner or a judicial decision, except in cases of flagrante delicto. „The word `domicile` is derived from the Latin domicilium; von domus, that is, home, in the general sense of life.“ There is also an elective domicile, with which those who are interested in a given company, although having their own domicile, submit to a domicile that they have established between themselves, even if they have not established a relationship with one of the parties, creating a fictitious domicile with functions identical to those of their actual domicile. and that it would bind for all intents and purposes. „The address is accredited by the consultation carried out by the section register as part of the service offered by RENAPER through the SURA system, the printing of which is accompanied by file B“. „We can define the real home as a legal attribute of the human person, it is the place where the person usually lives, where he develops his life in the broadest sense, it is the field in which he concentrates and uses his family, cultural, social, sports, leisure or other activities; This is where the person chooses to live intentionally. That is, to configure it, two elements are necessary, one of an objective nature – the house – and the other of a subjective nature – the intention to stay there“. In addition, the person may establish residences for certain actions of his life, such as to hear notifications, as well as administrative districts that do not always correspond to the actual place of residence. Notwithstanding the foregoing, our courts have clarified that residence in civil society is completely independent of the administrative environment or municipal registration. In summary, it follows from the integrated interpretation of the applicable rules that the place of residence giving rise to the registration of motor vehicles is the actual place of residence (Article 73 of the CCC) after an error of interpretation has been overlooked.
where included in the last part of Article 2, Section 3, Chapter VI Volume I of the Reference Work for the Technical Standards of the Register, the reference to Article 74 of the CC, which stipulates that in the case of public officials (including a), military personnel (including b) and incapacitated persons (incl. c) the place of residence determining the establishment of motor vehicles is the place of legal residence; Ignoring that residence is an attribute of the personality and full capacity of the human person to be the holder of legal rights and obligations (Article 22c). It is applied because the law fixes it and you can not get rid of it, it is usually fictitious because it does not correspond to the real address of the person and it is exceptional because it only works in the cases provided for by law. „Therefore, the residence of persons of Argentine nationality is attested by the consultation of the register of sections as part of the service offered by RENAPER through the SURA system. [2] Our case-law states that in order to assess a place as a residence of a natural person, it is not sufficient to be there or reside there at a certain time, but that habitual residence, which, according to Article 40 of the abovementioned Civil Code, constitutes the basis of the concept of residence, does not imply as a fundamental element the more or less long and uninterrupted residence in a given place. but the will to establish man effectively and permanently in him. Today, the first participation in 2020 refers to the actual place of residence and the legal seat in the registrations. We read it: according to article 70 of the Civil Code, the spouses determine by mutual agreement the marital residence, and in case of divergence, the judge decides taking into account the family interest. (b) Military personnel on active service reside in the place where they perform their service; As regards the legal residence of those who are unable to practise (Article 24 of the ZÜ), it justifies the same conclusion, namely that their actual place of residence is that which determines the registration of a vehicle which they acquire on their behalf. As with the other attributes of the personality, the character of uniqueness is attributed to it, that is, the natural person cannot have more than one residence, since the resulting general effects do not allow the coexistence of several real residences, since such a vagueness would create legal chaos.
but if it can coexist with legal residence (art. 74 ZGB). As prescribed in article 40 of our Civil Code, for the exercise of rights and the performance of civil obligations, the domicile of natural persons is the place of their habitual residence and, where applicable, the place determined by the Code of Civil Procedure. (a) a certificate of residence issued by the police authority, (b) a notarized certificate of verification, (c) a photocopy of an electricity bill in the name of the taxpayer or controller, (d) a photocopy of the title deed or the rental or leasing agreement of the property whose address is indicated, (e) a photocopy of the bank statement or credit card statement if the applicant is the owner of these services, (f) a photocopy of the municipal permit or an equivalent municipal authority, if the applicant`s activity is carried on in real property that requires it.