El testamento de Pedro de Toledo, obispo de Málaga (1487-1499) y la declaración de su albacea, fray Hernando de Talavera, arzobispo de Granada (1493-1507)

Se trata de unos documentos de excepcional interés para el estudio de la mentalidad religiosa de un personaje eclesiástico del siglo XV; de los familiares y criados que le sirvieron; y de las heredades y objetos de que se rodeó.This essay focuses on the testament of D. Pedro de Toledo, first bishop of Málaga after the Christian conquest. I point out the religious mentality of this important man and the properties, social and familiar network on which his power was based

First Valanginian Polacanthus foxii (Dinosauria, Ankylosauria) from England, from the Lower Cretaceous of Bexhill, Sussex

A new partial skeleton of the armoured ornithischian dinosaur Polacanthus found in the Wadhurst Clay Formation (Valanginian stage) of Bexhill, Sussex is the oldest recorded occurrence of this taxon. Previous discoveries suggested that at least two armoured ornithischians occur in the Wealden succession: Polacanthus, which was mostly restricted to the Barremian, and Hylaeosaurus, which was recorded as present only in the Valanginian. The new discovery extends the stratigraphic range of Polacanthus into the Valanginian. Although these two taxa appear to be closely similar anatomically, their osteology now suggests they are not synonymous. The new specimen includes the first known jugal as well as a comparatively rare polacanthid plate/spine (splate) which probably comes from the shoulder (pectoral) area of these animals

Long bone histology of a eusuchian crocodyliform from the Upper Cretaceous of Spain: Implications for growth strategy in extinct crocodiles

[EN] The long bone histology of a Late Cretaceous eusuchian crocodyliform from the Iberian Peninsula reveals clear variations in the cortical structure which reflects changes in the speed of bone deposition (i.e., skeletal growth) related to ontogeny. The presence of secondary woven-fibred bone tissue in the perimedullar region of the cortex, and the existence of an external fundamental system in the most external periostic cortex, which is a proxy for somatic maturity and effective cessation of growth, challenges the former idea that the growth strategy of extinct crocodylians fit in the typical ectotherm condition, according to which these animals grew slowly during life under an indeterminate growth strategy. The analysed specimen lived for a minimum of 16 years and the highest preserved apposition rates took place in an advanced ontogenetic stage. The study suggests that the general aspects of the modern crocodylian growth strategy were already in place in some lineages by the Cretaceous. (C) 2016 Elsevier Ltd. All rights reserved.The research was supported by the Ministerio de Economia y Competitividad of Spain (Secretaria de Estado de Investigacion, Desarrollo e Innovacion, projects CGL2013-47521-P and CGL2014-53548-P), the European Regional Development Fund, and the Gobierno Vasco/Eusko Jaurlaritza (research group IT 834-13).Company Rodríguez, J.; Pereda-Suberbiola, X. (2017). Long bone histology of a eusuchian crocodyliform from the Upper Cretaceous of Spain: Implications for growth strategy in extinct crocodiles. Cretaceous Research. 72:1-7. https://doi.org/10.1016/j.cretres.2016.12.002S177

Notice of nodosaur (Dinosauria, Ankylosauria) remains from the mid-Cretaceous of Cambridge, England, with comments on cervical half-ring armour

Three pieces from cervical half-rings of an immature nodosaur, part of a nodosaurid presacral rod and some post-cranial osteoderms from the Cretaceous of Cambridge were studied at the Booth Museum of Natural History, Brighton, UK. Two of the three half-ring elements show dorsal ridge morphologies distinct from each other, and all three have unfused sutured lateral borders. It is possible they may be derived from the same animal. Comparison with other material from the Cretaceous of Europe, USA and Asia indicates the presence of a large nodosaurid in the Cambridge Greensand fauna, with cervical half-ring morphologies similar to North American taxa, but unlike any previously known from the European Cretaceous

ODS en el Derecho Financiero y Tributario en la Universidad del País Vasco-Euskal Herriko Unibertsitatea

[EN] In addition to instruments for capturing the resources needed to sustain public expenditures, taxes stand as tools of economic and social policy whose purpose is to meet the principles contained in our Constitution. The spirit of the social and democratic State of Law that advocates in its first article as superior values of the legal system freedom, justice, equality and political pluralism, and that is built in the Third Chapter of its Title I, coincides with the most part of the Sustainable Development Goals contained in the document "Transforming our world: the 2030 Agenda for Sustainable Development" adopted within the framework of the United Nations in 2015. This paper analyzes the role of the subject Financial and Tax Law in the incorporation of these SDGs, on the one hand, through the relevance of the role of taxes as tools of economic and social policy, emphasizing not only the relevance of more generalist taxes but also those of extra-fiscal taxes, and, on the other, empowering and mobilizing the students by providing them with an academic education to implement SDG solutions through the knowledge and skills acquired.[ES] Los tributos, además de instrumentos para la captación de los recursos necesarios para el sostenimiento de gastos públicos se erijen como herramientas de política económica y social cuya finalidad consiste en atender a realización de los principios contenidos en la Constitución. El espíritu del Estado social y democrático de Derecho que propugna en su artículo primero como valores superiores del ordenamiento jurídico la libertad, la justicia, la igualdad y el pluralismo político, y que se construye en el Capítulo Tercero de su Título I, coincide con el de la mayoría de los Objetivos de Desarrollo Sostenible contenidos en el documento “Transformando nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible” adoptado en el marco de Naciones Unidas en 2015. Esta comunicación analiza el papel de la asignatura Derecho Financiero y Tributario en la incorporación de esos ODS, por un lado, a través de la puesta en relevancia del papel de los tributos como herramientas de política económica y social, subrayando no sólo la relevancia de los impuestos más generalistas sino también de los de corte extrafiscal, y, por otro, empoderando y movilizando al alumnado proporcionándole una formación académica para implementar soluciones ODS a través de los conocimientos y habilidades adquiridos.Suberbiola, I. (2019). ODS en el Derecho Financiero y Tributario en la Universidad del País Vasco-Euskal Herriko Unibertsitatea. En IN-RED 2019. V Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València. 1503-1513. https://doi.org/10.4995/INRED2019.2019.10374OCS1503151

Claves para la creación entornos virtuales de aprendizaje de la asignatura Derecho Financiero I

[EN] The teaching of Financial and Tax Law at the University of the Basque Country is circumscribed to the environment of the Degree in Law and the Double Degree in Law-Business Administration, and it’s limited in its content, the number of students and the physical and temporal space assigned to it. Likewise, these limitations constrain the teaching tools to be used, hindering the use of active methodologies that promote the significant learning of this discipline. New technologies, the creation of online contents and the establishment of virtual and blended environments are essential tools to address the search for new knowledge that transcends to more complex scenarios, those required in professional environments. The incorporation of ICT, Web 2.0 instruments and VLCs represent an effective resource to implement a deep learning of Tax Law, but, for this aim, some elements and conditions that facilitate it are required. Thus, although achieving meaningful learning depends "on the one who learns", it is up to the teacher to generate the appropriate climate and the strategies that motivate that learning to develop. This paper reflects on the virtual modality in our faceto-face teaching practice, proposing the design of materials and online activities that promote the significant learning of Financial and Tax Law.[ES] La enseñanza del Derecho Financiero y Tributario en la UPV-EHU se circunscribe al entorno del Grado en Derecho y del Doble Grado en Derecho-ADE, limitándose en cuanto a su contenido, al número de alumnos y al espacio físico y temporal que se le asigna. Igualmente, estas limitaciones constriñen los instrumentos docentes a utilizar, dificultando el empleo de metodologías activas que impulsen el aprendizaje significativo de esta disciplina. Las nuevas tecnologías, la creación de contenidos online y el establecimiento de entornos virtuales y semipresenciales se erigen como herramientas fundamentales para abordar la búsqueda de nuevos conocimientos que trasciendan a escenarios más complejos, los requeridos en entornos profesionales. La incorporación de las TIC, los instrumentos Web 2.0 y las CVA suponen un recurso eficaz para implementar un aprendizaje profundo del Derecho Tributario, pero, para ello, se requieren elementos y condiciones que lo faciliten. Así, si bien lograr un aprendizaje significativo depende “del que aprende”, corresponde al docente generar el clima adecuado y las estrategias que motiven que ese aprendizaje se desarrolle. Esta comunicación reflexiona sobre la modalidad virtual en nuestra práctica docente presencial, planteando el diseño de materiales y de actividades online que impulsen el aprendizaje significativo del Derecho Financiero y Tributario.Suberbiola, I. (2019). Claves para la creación entornos virtuales de aprendizaje de la asignatura Derecho Financiero I. En IN-RED 2019. V Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València. 11-25. https://doi.org/10.4995/INRED2019.2019.10401OCS112

Régimen tributario de las sociedades laborales. Propuestas de reforma

Lan sozietateen oinarri konstituzionala Espainiar Konstituzioko 129.2 artikuluan aurkitzen dugu, zeinak botare publikoei langileen parte hartzea nahiz produkzio bideen jabetzara ailegatzeko bideen sustatzea eskatzen dien. Erabili daitezkeen baliabideen artean, tributuena garrantzitsuenetako bat dugu. Lan sozietateen tributu arauketa martxoaren 24ko 4/1997 legea nahiz espainiar tributo sistema eraikitzen duten zerga arau ezberdinetan aurkitzen da. Artikulu honek, arau horien bitartez arestian aipatutako agindu konstituzionala betetzen ote den aztertzen du bere kasuan dagozkion aukerak eskainiz erakunde hauei, tributuek gizarte ekonomiako erakunde gisa lan sozietateei suposatzen zaizkien helburuak betetzen lagundu dezaten.; Labour companies find their constitutional basis in Article 129.2 of the Spanish Constitution,, which obliges public authorities to encourage worker participation in companies and their access to the ownership of the means of production. Among the various measures capable of achieving this aim, imposition should an important one. The taxation of labor companies is contained in Law 4/1997, of March 24, as in several duty laws whicht underpin the Spanish tax system. This article analyzes the degree of compliance with said constitutional mandate and offers alternatives that may help in achieving the objectives that, as social economy entities are supposed, to labor societies.; Las sociedades laborales encuentran su fundamento constitucional en el artículo 129.2 de la C.E. que obliga a los poderes públicos a fomentar la participación de los trabajadores en las empresas así como su acceso a la titularidad de los medios de producción. Entre las distintas medidas capaces de realizar este impulso, las tributarias debieran ser de las más importantes. El régimen fiscal de las sociedades laborales se contiene tanto en la Ley 4/1997. de 24 de marzo, como en las distintas normas que vertebran el sistema tributario español. Este artículo pretende analizar el grado de cumplimiento del referido mandato constitucional y ofrecer alternativas que coadyuven en la obtención de los objetivos que como entidades de economía social se les suponen a las sociedades laborales

Fisco, franquicias y problemas en la repoblación de Málaga

Hardly the conquest of the Realm of Granada had begun, when the Catholic Kings arranged the acquisition of some bulls in Rome, in order to authorize the collection and free disposai of the taxes that the Moslems used to pay to the Nasri Kings of Granada. According to this the Kings had already decided to keep a great number of Moslems in the poorest areas of that realm in order to pay. The confiscation, inspection and exploitation of the Mudejars were a premeditated an essential task after the conquest of the Realm of Granada and, which gave rise to the following points : a) facilitate the rapid implantation and starting of the society of Castille and its state system in the just conquered territory. b) to constitute another factor in the process of primitive accumulation of capital, because after the conquest a lot of wealth was reverted in Castille and a great number of Mudejares, whitout anything except bodily strength of their arms went to live there. c) to allow the settlers from Castille to enjoy a period whitout paying any taxes. This article deals almost exclusively about this latter point and the repopulation of Málaga, which begins with a fiscal exemption for an indefinited period. Howewer, the frequent dangers and necessities, (Mudejar revolts, African piracy, brigandage, insufficiency of food and plague), united to the voluble burocracy, did flot permit the repopulation to be quite as rapid as desired the Kings. They had to fix the franchises for a period of ten years (from 1487 to 1497) in order ko animate their subjects. The persistence of some of the aforesaid facts and the earthquake of 1494, which partially destroyed the town obliged the Kings to postpone the franchsies three times. Bu this generous fiscal exemption, which Málaga enjoyed and had to enjoy till 1505, was cut off in 1501, when the Kings revoked ail the previous franchises in order to give new ones, which meant the first contribution of the repopulation of Málaga given the disproportion between the exempts and the taxed. This sudden change is accompanied by many others carried out the Realm of Granada, where the religious and fiscal unification was introduced by the conquerors, the same as the conquered. It was fifteen years since the reconquest and settlement of Málaga had begun, and, the same Mudejars and repopulators were obliged to advance in unison with Castille. The state had rapidly gone through the Realm of Granada and with no less rapidity and calculation had done and undo ne. And the end, everything was covered with a veil of unity at the service of the centralization and fortification of power