Hacienda no puede sancionar si no demuestra que ha habido mala fe

Después de que el gestor 'olvidara' remitir a Hacienda los justificantes de unos gastos deducibles, un empresario se vio envuelto en un auténtico calvario fiscal. No solo le hicieron devolver las cantidades que restó de su base por valor de 77.572,89 euros en el impuesto de la renta (IRPF) del 2012 sino que le impusieron una sanción.

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Cars too dangerous and dirty for rich countries are being sold to poor ones
A customer checks out a car at a used car shop in Nairobi in 2017. | Yasuyoshi Chiba/AFP/Getty Images So why are these cars considered good enough for Africa? A new report shows that the European Union, Japan, and the United States are selling millions of used cars to developing countries that come nowhere close to meetingminimum safety and environmental standards. In other words, rich countries are dumping high-polluting cars on poorer ones — which could have disastrous and unjust climate effects. The report, released by the UN Environment Program this month, found that developing countries received 14 million used cars from the EU, Japan, and the US between 2015 and 2018. 70 percent of this total ended up in developing countries, with more than half sent to African countries. Many of those nations don’t require strict inspection rules or safety standards, which is how richer countries are still able to export their junk cars. What’s more, those cars rarely adhere to modern-day environmental standards, meaning they pollute more than newer cars. This is a major problem. The World Health Organization estimates about 90 percent of road accidents occur in low- to middle-income countries, with death rates from such accidents highest in Africa. As lower-quality cars flood into those nations, especially in Africa, the roads are likely to become even more dangerous. Depressingly, that’s only the short-term concern. The longer-term worry is these dangerous vehicles will imperil us all — by potentially exacerbating the effects of climate change. How to curb the deadly spread of “dirty cars” The cars rich countries are sending to poorer ones release more harmful emissions and consume greater amounts of energy than newer models. That’sespecially troubling since two of the exporters, the EU and Japan, have made commitments to become carbon-neutral by 2050. They might reach their goals, but sending problematic vehicles to poorer countries won’t improve dire environmental conditions there. Indeed, less-developed nationsalready suffer the worst consequences of the climate emergency — like food insecurity —despite contributing the least to global warming. Sending crappy cars, then, only addsinsult to injury. Jekesai Njikizana/AFP/GettyImages Secondhand vehicles at a car dealership in Harare, Zimbabwe, in 2012. The UN report’s authors propose a solution to all this. Mainly, they say regulationsshould be tightened in the next few years, and low- to zero-emission vehicles should be exported by richer countries, not cars adhering to fewer environmental and safety standards. Exporting and importing counties have a shared responsibility to regulate the quality of used vehicles and mitigate any negative impacts on the environment. Strong implementation and enforcement mechanisms, like new, enforceable global treaties or conventions could add teeth to regulations and compel countries to comply with them. Such changes require greater international collaboration between the countries that send cars and those that receive them to monitor and regulate the sale of used vehicles and end the practice of “dirty car” exports. “I think the onus is not only on the exporting country, it’s really a joint responsibility,” Rob de Jong, one of the report’s authors who is Head of Mobility at the UN, told the BBC on October 26. The goal should be to ensure that all used vehicles sent to poorer nations are secure and clean while remaining affordable. If that goal isn’t met soon, the dual problems of unsafe roads and worsening climate change will continue. Help keep Vox free for all Millions turn to Vox each month to understand what’s happening in the news, from the coronavirus crisis to a racial reckoning to what is, quite possibly, the most consequential presidential election of our lifetimes. Our mission has never been more vital than it is in this moment: to empower you through understanding. But our distinctive brand of explanatory journalism takes resources. Even when the economy and the news advertising market recovers, your support will be a critical part of sustaining our resource-intensive work. If you have already contributed, thank you. If you haven’t, please consider helping everyone make sense of an increasingly chaotic world: Contribute today from as little as $3.
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Why LGBTQ rights hinge on the definition of “sex”
Without federal legislation, the fight for LGBTQ rights has unfolded in the courts and in the White House. The Civil Rights Act of 1964 was originally meant to prohibit discrimination on the basis of race, color, national origin, and religion. But in a political maneuver meant to make the bill so unpopular it wouldn’t pass, the word “sex” was added. The strategy didn’t work, and sex discrimination became illegal, opening the doors for women across the country to sue for workplace sexism. But it also set off another fight: to expand the definition of sex discrimination to be inclusive of LGBTQ Americans. Gender identity and sexual orientation aren’t explicitly included in federal anti-discrimination laws, even though 27 states offer some kind of protections against discrimination based on these factors. (Twenty-three states don’t offer any protections at all.) This patchwork system of laws is why activists and politicians have tried to pass the Equality Act, which would extend civil rights protections to LGBTQ people at the federal level. But absent congressional legislation, LGBTQ Americans have had to wage this battle in the courts. Though the Supreme Court decided in June that the Civil Rights Act does apply to transgender and queer Americans, the Trump administration has seemingly come to a different conclusion — and that means there are huge stakes for LGBTQ rights in the 2020 election. This video is theeighthin our series on the 2020 election. We aren’t covering the horse race; instead, we want to explain the stakes of the election through the issues that matter most to you. You can find this video and all of Vox’s videos on YouTube. And if you’re interested in supporting our video journalism, you can become a member of the Vox Video Lab on YouTube. Will you help keep Vox free for all? The United States is in the middle of one of the most consequential presidential elections of our lifetimes. It’s essential that all Americans are able to access clear, concise information on what the outcome of the election could mean for their lives, and the lives of their families and communities. That is our mission at Vox. But our distinctive brand of explanatory journalism takes resources. Even when the economy and the news advertising market recovers, your support will be a critical part of sustaining our resource-intensive work. If you have already contributed, thank you. If you haven’t, please consider helping everyone understand this presidential election: Contribute today from as little as $3.
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One Good Thing: The sweet, animated melancholy of Kiki’s Delivery Service
Studio Ghibli’s animated film Kiki’s Delivery Service. | Studio Ghibli, Amanda Northrop/Vox The Studio Ghibli classic is the most wistful movie about teen witches ever. One Good Thing is Vox’s recommendations series. In each edition, we’ll tell you about something from the world of culture that we think you should check out. This week, in honor of Halloween, we’re summoning five recommendations involving witches. The mood swings, the acne, the awkwardness, the loneliness: There is no good advice for how to survive the many inevitable plagues on our teenage years. But Kiki, the teenage witch at the center of Studio Ghibli’s masterful animated film Kiki’s Delivery Service, provides a stellar example of how to make it through the terrible teen years that will resonate even if puberty is way behind you. (And it may even become your favorite movie of all time, if you’re like me, who has loved this movie since she was five years old.) Kiki suffers through age 13 with a beautiful dose of literal magic, dangling the promise of something fantastical in front of a powerful coming-of-age story. The anime film was released in 1989, just ahead of a glut of 1990s pop culture that focused on teenage girls. Kiki did the whole figuring-herself-out thing first — way before Britney Spears came along and made the sentiment of “I’m Not a Girl, Not Yet a Woman” so catchy and radio-friendly. Kiki’s Delivery Service operates on two levels: First, it’s a delightful film about the adventures of a young witch. Kiki’s learning how to ride her broom, making friends with humans instead of only hanging out with her black cat, and figuring out what her special magical talent is. Kiki hails from a town where every woman is a witch, and in her world, formal witch training starts at age 13. Girls are given a broom and a black dress; then, they’re off on their own to find a witch-free city or town where they feel they will be able to adequately challenge themselves to master their magic. And in the process, they must hone a special skill that best suits their personality and particular witching abilities. Once Kiki chooses a place where folks have only heard tell of witches, she spends a lot of time trying to win people over, all while banging into walls and failing to gather her inner magical powers to get her broom flying. Her trials and errors can be funny to watch, but they’re also dreamy to think about: What might it be like to be in her shoes and learning how to fly? Kiki’s training quest is exciting to watch for anyone who likes magic and broomsticks and black dresses, although director Hayao Miyazaki’s portrayal of witchiness isn’t like that of, say, The Wizard of Oz or Halloweentown. (A closer corollary might be the original Sabrina the Teenage Witch TV series on ABC, but Sabrina was way more otherworldly and boy-crazy.) Instead, Kiki is a mostly normal little girl who also inherited the ability to fly through the air from her mother. In this world, the ability to perform magic is a female trait; we don’t meet any male witches or wizards or warlocks. Even if the characters’ powers are more low-key than those of other witching tales, that magic feels empowering and beautiful and mystical. Which is where the second, stronger level of Kiki’s Delivery Service lies. Kiki wants to be like her mother, which means she wants to be a grown-up, powerful witch, and quickly. But there is no speeding through age 13, and figuring out what kind of magic she’s good at takes Kiki much longer than she thinks it ought to. Her titular delivery service — she starts a business transporting gifts and packages via her broomstick — is a way to both get to know people in the seaside town she’s landed in and a chance to flex her flying muscles. But she succeeds only thanks to the help of different (non-witch) maternal figures who enter her life throughout the film. From a pregnant baker who takes her in, to a kind old woman who becomes Kiki’s surrogate grandmother (especially after we find out the woman’s own granddaughter is just the worst teen), Kiki ekes by on the kindness of other women. Studio Ghibli/GKids Kiki is truly one of the most relatable teens in any medium. Accepting the wisdom and guidance of other women is an important part of growing into one, even if much of the journey is personal. What makes Kiki’s Delivery Service haunting isn’t when Kiki’s magic fails her and she fears that she has lost her ability to fly forever. It’s the emotional aftermath: None of her non-witch, older lady friends can help Kiki get her powers back. She must develop her own self-confidence, learn to understand her own emotions, and build a belief in herself and her strength. These are tremendous asks of a teenage girl, and the solutions are complex and unpredictable. Watching Kiki figure out how to face challenges and overcome them — whether they’re magical or not — is what makes this film so beautiful. Kiki’s Delivery Service might not be the prototypical witch movie for someone in the Halloween mood. It’s so much more than that: It is a romantic, unforgettable journey into the magical unknown that anyone who has ever freaked out about growing up knows too well. Kiki’s Delivery Service is available to stream on HBO Max. Help keep Vox free for all Millions turn to Vox each month to understand what’s happening in the news, from the coronavirus crisis to a racial reckoning to what is, quite possibly, the most consequential presidential election of our lifetimes. Our mission has never been more vital than it is in this moment: to empower you through understanding. But our distinctive brand of explanatory journalism takes resources. Even when the economy and the news advertising market recovers, your support will be a critical part of sustaining our resource-intensive work. If you have already contributed, thank you. If you haven’t, please consider helping everyone make sense of an increasingly chaotic world: Contribute today from as little as $3.
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