OBLIGATION, CONTRACT AND TRANSPORRT LAW
1. What is the definition of the common carrier?
• A person or business that transports passengers or goods for a fee and declares that
their service is available to the general public is known as a common carrier.
Common carriers include, a shipowner, a railroad, an airline, a taxi service, and
others.
2. What is the difference between fraud and negligence?
• The intentional and deceptive avoidance of a tax that a taxpayer knowingly owes is
known as tax fraud. Tax fraud is the intentional act of misconduct committed by a
taxpayer. If they are found guilty of fraud, they could face fines of hundreds of
thousands of dollars as well as time in prison. On the other hand, A taxpayer's
negligence is an unintentional error. When taxpayers calculate their own taxes, the
majority of these errors occur. Calculations involving math, credits, and deductions
are common mistakes. The incorrect social security numbers and name are two
additional errors. Errors of this kind are not typically regarded as fraudulent.
However, the taxpayer may be subject to additional interest and penalties if these
errors result in additional tax liabilities.
3. What are the causes that may exempt the common carrier in their liability for loss,
destruction, and deterioration?
• According to article 1747, If the common carrier, without just cause, delays the
transportation of the goods or changes the stipulated or usual route, the contract
limiting the common carrier’s liability cannot be availed of in case of the loss,
destruction, or deterioration of the goods.
4. Enumerate the ways in which an obligation may be extinguished.
(1) By payment or performance.
(2) By the loss of the thing due.
(3) By the condonation or remission of the debt.
(4) By the confusion or merger of the rights of creditor and debtor.
(5) By compensation.
(6) By novation.
