Ley sobre Estupefacientes, Sustancias Psicotrópicas, Drogas de uso no , reformada integralmente por la Ley de 26 de diciembre de ESP Description and general explanation of the Costa Rican Extradition System. internacional, Unidad de Inteligencia Financiera (UIF), Costa Rica. La Ley fue reformada integralmente por la Ley , del 26 de. circulares y normativa relacionada con la Ley N° y la Ley N° Territorio hasta Costa Rica, independientemente de que el producto.
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He is also facing opposition in the media, civil society, and business sectors.
At this time, it is unknown what activities will finally be taxed and whether or not the bill will affect civil society in a significant way. A Supreme Court decision delivered on September 28, stated that the Tax Bill will need 38 votes to be passed because it may affect the judiciary. The government claims only 29 votes are needed, however.
Nevertheless, unions have been on strike since September 10, to voice opposition to the bill. Costa Rica is considered a model of democracy and stability within Central America. Irca, the country has no standing army and limited resources for law enforcement.
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Instead, Costa Rica prioritizes investment in education and public health. While organized crime is on the rise, the country does not suffer from terrorism or political violence. Costa Rica has a civil law system.
Civil society freedoms have long been respected in law and in practice in Costa Rica. Costaa government imposes few, if any, restrictions on the freedoms of association, assembly, and expression. Consequently, civil society in Costa Rica is vibrant and active.
Human rights defenders, environmental activists, child protection organizations, international NGOs, and others operate freely, without undue government interference. CSOs are free to participate in policy making.
Civil society activists have been victims of the rise in violence only in exceptional cases. Jairo Mora, an environmental activist, for example, was killed in by an organized crime group because he targeted the trade of turtle eggs, which is illegal in the country. While the authorities arrested and prosecuted the perpetrators, the incident ignited alarm among activist organizations.
An issue of more pervasive concern is that many associations and foundations in Costa Rica are believed to be businesses masquerading as not-for-profit organizations. The motivation for doing so may relate to taxation; associations and foundations can perform lucrative activities, but pay less taxes than for-profit businesses.
In addition, associations and foundations are generally subject to less scrutiny than for-profit businesses. Furthermore, foundations can receive public funds, opening the door to potential collusion with public servants in regards to grant decisions. In recent political news, Costa Rica’s new President Carlos Alvarado announced on April 27, a “cabinet of national unity”.
The cabinet is multi-partisan and represents the full spectrum of the political landscape in Costa Rica. The new cabinet is also notable for its gender equality: Epsy Campbell is not only the first ever black vice president of Costa Rica but also the first ever female Secretary of State of Costa Rica.
The president, who himself is years old, is also bringing in many young cabinet appointees. Alvarado’s new government started on May 8, while the new congress started on May 1, The new congress, like the cabinet, set a new precedent with 26 women out of 57 members: In addition, the congress is run by a six-person “Congress Directorate”, of which women hold five of the leadership posts.
Given that women only gained the right to vote 60 years ago and have previously been excluded from public policymaking both in congress and in the governmentit is anticipated that their inclusion now signals a more progressive agenda that will be pushed in Costa Rica in the years to come.
There are high hopes, therefore, that this new generation of political leaders will welcome an increasingly enabling environment for civil society that is a model for the region.
At this time, it is unknown what activities will be finally taxed and whether or not it will affect civil society in a significant way. Unions went on strike on September 10, to voice opposition to the bill.
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The Constitution of Costa Rica was adopted inthe year after the last civil war and the last time that government changed by non-democratic means. The Constitution has been amended multiple times. The Constitution enshrines the freedoms of association, peaceful assembly and expression, among others:.
The inhabitants of the Republic have the right of association for lawful purposes. No one may be compelled to form a part of any association whatsoever.
Those held in public places are regulated by law. The right to petition any public official or State entity, either individually or collectively and the right to obtain prompt resolution are guaranteed.
Every person may communicate his thoughts verbally or in writing and publish them without previous censorship; but he is liable for any abuses committed in the exercise of this right, in such cases and in the manner established by law. The context behind the Tax Bill is that the government budget has a huge deficit, which is mostly inherited from past administrations.
In the long term, Costa Rica may not be able to cover current pensions, government expenses and even salaries. The situation is serious and international observers are considering degrading the country’s rating if a solution is not found. A key factor in resolving this issue is the Tax Bill. Alvarado has secured support for the Tax Bill from only 10 congressmen and congresswomen all in his political party PAC out of a total of 57 members in congress.
He has therefore been attempting to enlist other political parties in congress PLN, PUSC, FA to support the bill, so he may yet be able to acquire a majority of votes pending a final text to approve the Tax Bill. If the government wins this dispute it may be able to pass the bill. The Tax Bill is undergoing a bitter congressional battle, facing strong opposition from some members of congress, media, civil society, and the business sector.
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The issue has polarized the country. As of Septemberit is unknown what activities will be finally taxed and whether or not the bill will affect civil society in any significant way. For example, cooperatives are currently not taxed on their benefits, but one of the proposals in the bill is to include lye.
Placing taxes on the basic foods of every family in Costa Rica, while maintaining an exemption on taxes for companies like Dos Pinos is an example of the stormy daily discussions of the Tax Bill. The Tax Bill is now annexed for discussion, but the text is changing daily or even by the hour in congress, so the text must be taken with caution and not lfy considered definitive for the foreseeable future.
A league of public servants and rrica went on strike on September 10, and are calling for the country to be paralyzed because they oppose the bill. Some sectors have joined them public universities, for examplewhile other sectors condemned the strike.
As the issue of the strike is pending a solution, violence has erupted in the country, including clashes with the police and acts of vandalism. The outcome is hard to predict, as the government is not open to negotiation with unions until the strike is halted, and the unions demand the removal of the Tax Bill from discussion in congress in order to negotiate.
Alvarado, elected with the highest ever voter turnout in Costa Rican history 1. Currently we 824 unaware of any pending legislative or regulatory initiatives that would affect civil society and civic freedoms. There are three predominant organizational forms for civil society available under Costa Rican laws: Associations are coosta established by at least 10 members with the goal of pursuing scientific, artistic, sporting, beneficial, entertainment and all others which do not have as their only and exclusive goal profit or gain; societies, unions and associations of mutual aid, of securities and patronage are also specifically named as subject to the law.
No political associations of any kind are allowed, including those pursuing an end which is physically or legally impossible under the terms listed in Article of the Civil Code.
Notably, however, this figure includes unions and trade associations, but does not include the many unregistered groups that exist and operate in the country. To be so recognized, associations must submit a request to the Ministry of Justice.
To be eligible for this status, the association must be registered for a minimum of three years and operate legally for the benefit of the community. The associations recognized as public benefit may enjoy the exemptions and administrative and economic concessions that the Executive Power may grant them so that they may accomplish their goals.
The Ministry of Justice supervises public benefit associations and requires cowta reports from them; the Ministry can revoke this benefit at any time if the costw for which it was granted disappear.
Article 32, Law on Associations Unless the Ministry of Justice revokes them, foundations automatically receive exemptions from payment of registration dues, and national and municipal taxes, except tariffs. While this provision apparently narrows the available tax exemption for foundations, in practice foundations are generally treated as tax-exempt entities.
All associations are required to register with the Registry of Associations under the Ministry of Justice. The Law on Associations appears to require associations to be registered in order for activities to be considered legal: In 2804, the advent of new technologies has had a profound impact in civil society: Membership of the association has grown quickly to include approximatelypeople. Thus, in practical terms, Article 33 of Law of Associations is not being enforced.
To seek registration, associations are required to have at least ten founding adult members. Article 18 Associations can admit underage members, but not under sixteen years old, and they cannot be elected to any position. Article 15 Aside from age requirements, there are no express restrictions on who can serve as a founder of associations.
No minimum assets are required for establishing associations. Associations may be formed by both natural persons and legal entities. The Law on Associations defines three categories: The founders must submit two copies of documents confirming the establishment of the association e.
In practice, an objection to an association is very rare. If this period ends without opposition or a sufficient objection, the lsy proceeds. Associations may not adopt a name that is identical or so irca to a name already registered such that it would cause confusion.
The regulatory approach toward the formation and registration of CBOs is generally supportive and facilitative. CBOs are often expected to coordinate with the local municipality and to avoid any political or for-profit activity. An association based in a country outside of Costa Rica may operate in Costa Rica by establishing a subsidiary with its own legal entity status under the Law on Associations; or when its governing statutes are incorporated in the Registry of Associations, fulfilling all other requirements governing legal entities in Costa Rica.
Article 16, Law on Associations. The internal governance affairs of associations are regulated with significant detail. By law, associations cannot allow illicit acts, disorders or crimes against morality or good customs to be committed on their premises. Meetings, conferences and all kinds of manifestations of a political partisan nature are prohibited, as well as facilitating the meeting for these acts. Article 23 In practice, however, these prohibitions are not strictly enforced or subject to government scrutiny.
Termination of an association can result only from a court order Article 27 and may be appealed to a superior court. Associations will be considered illegal and subject to dissolution, under the following grounds: Article 34 In practice, however, the government is generally unable to monitor association or foundation activities at this level. Associations may be fined for days under the following grounds: Associations may be fined for thirty to sixty days under the following grounds: