Tax law is a branch of public law

Classified in Law & Jurisprudence

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Public prosecutor: In the adversarial, the prosecutor has discretion. In the US, they have wide discretion to bring charges. This principle is followed by common law countries but also by france. Countries influenced by inquisitorial system, follow the legality principle: there is a mandatory prosecution. Prosecutor has a duty to act, there is no discretion. If the prosecutor is aware of a criminal act he is obliged to bring charges. In spain, division between public crimes, semi public or semi private and private crimes. Depending on the crime, the role of the public prosecutor is different. For example in tax crimes, a public prosecutor is needed. Victim: in spain, the victim may act as a private prosecutor when his rights have been violated. The victim will file a complaint to initiate the criminal prosecution. In addition, a civil claim may be filed along with the criminal claim.  In the us, the victim generally may not bring a criminal claim acting as a private prosecutor. The criminal action is owned by the public prosecutor-he represent everybody. If something happens to you, the lawyer is the public prosecutor. In spain, you would have the public prosecutor and also your private lawyer. Linked to the opportunity principle: since the public prosecutor in the us has a lot of discretion, if you connect it with the plea bargain, you see how much power the prosecutor has in the us to decide what will happen with your case. In the US due to the opportunity principle, as the public prosecutor has discretion, the case is in his hands. The people appoint a public prosecutor in the us. Judge: in civil law countries, the investigating magistrate may delegate investigatory powers to the police by a rogatory commission. In addition, he has the following roles; a. Evaluate the admissibility of evidence, preserve evidence and cant see the dossier. Difference between civil and common: in the us, they have a set of rules that set with the admission of evidence. In spain, no separate set of rules

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