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61-561: For the investigation, prosecution and repression of contraband and other crimes related to organized crime , drug trafficking or money laundering it counts on a law enforcement agency, the Customs Surveillance Service . The Tax Agency was created officially in 1991 by the General State Budget Act of December 27, 1990 (in force since January 1, 1991) but it was not effectively formed until January 1, 1992. It

122-489: A certain autonomy to it in budgetary and personnel management issues. It is therefore the Tax Agency's duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the powers for the elaboration and approval of tributary norms nor can it assign, in

183-567: A natural feel. However, any inclusion of lead or lead solder will give a British Assay office (the body which gives U.K. jewellery its stamp of approval, the Hallmark ) the right to destroy the piece, however, it is very rare for the assay office to do so. Beads are frequently used in jewellery. These may be made of glass, gemstones, metal, wood , shells, clay and polymer clay. Beaded jewellery commonly encompasses necklaces , bracelets , earrings , belts and rings . Beads may be large or small;

244-938: A responsible and modern alternative to mined diamonds. Retailers are responding to this trend by expanding their offerings of lab-grown diamond jewellery, further solidifying their place in the market. Many precious and semiprecious stones are used for jewellery. Among them are: Some gemstones (like pearls, coral, and amber) are classified as organic, meaning that they are produced by living organisms. Others are inorganic, meaning that they are generally composed of and arise from minerals. Some gems, for example, amethyst , have become less valued as methods of extracting and importing them have progressed. Some man-made gems can serve in place of natural gems, such as cubic zirconia , which can be used in place of diamonds. For platinum , gold , and silver jewellery, there are many techniques to create finishes. The most common are high-polish, satin/matte, brushed , and hammered. High-polished jewellery

305-448: A ring can be classified: prong, bezel and tension setting. Synthetic diamonds, also referred to as lab-grown diamonds, are created using advanced technological processes such as High-Pressure High-Temperature (HPHT) and Chemical Vapor Deposition (CVD) . These methods result in diamonds that are chemically and physically identical to natural diamonds , offering the same brilliance and durability. The popularity of synthetic diamonds in

366-602: A rounded steel hammer and hammering the jewellery to give it a wavy texture . Some jewellery is plated to give it a shiny, reflective look or to achieve a desired colour. Sterling silver jewellery may be plated with a thin layer of 0.999 fine silver (a process known as flashing) or plated with rhodium or gold. Base metal costume jewellery may also be plated with silver, gold, or rhodium for a more attractive finish. Jewellery has been used to denote status. In ancient Rome, only certain ranks could wear rings and later, sumptuary laws dictated who could wear what type of jewellery. This

427-470: A status symbol, for its material properties, its patterns, or for meaningful symbols. Jewellery has been made to adorn nearly every body part, from hairpins to toe rings , and even genital jewellery . In modern European culture the amount worn by adult males is relatively low compared with other cultures and other periods in European culture. The word jewellery itself is derived from the word jewel , which

488-560: A stone bracelet and marble ring are attributed to a similar age. Later, the European early modern humans had crude necklaces and bracelets of bone, teeth, berries, and stone hung on pieces of string or animal sinew , or pieces of carved bone used to secure clothing together. In some cases, jewellery had shell or mother-of-pearl pieces. A decorated engraved pendant (the Star Carr Pendant ) dating to around 11,000 BC, and thought to be

549-461: A two-to-one margin. In French and a few other European languages the equivalent term, joaillerie , may also cover decorated metalwork in precious metal such as objets d'art and church items, not just objects worn on the person. Humans have used jewellery for a number of different reasons: Most cultures at some point have had a practice of keeping large amounts of wealth stored in the form of jewellery. Numerous cultures store wedding dowries in

610-548: A war zone and sold to finance an insurgency . The British crown jewels contain the Cullinan Diamond , part of the largest gem-quality rough diamond ever found (1905), at 3,106.75 carats (621.35 g). Now popular in engagement rings , this usage dates back to the marriage of Maximilian I to Mary of Burgundy in 1477. A popular style is the diamond solitaire, which features a single large diamond mounted prominently. Within solitaire, there are three categories in which

671-400: A woman's death it was sold at the souk and recycled or sold to passers-by. Islamic jewellery from before the 19th century is thus exceedingly rare. The history of jewellery is long and goes back many years, with many different uses among different cultures. It has endured for thousands of years and has provided various insights into how ancient cultures worked. The earliest known Jewellery

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732-456: Is also very popular in many African and indigenous North American cultures. Silversmiths , goldsmiths , and lapidaries use methods including forging , casting , soldering or welding , cutting, carving and "cold-joining" (using adhesives , staples and rivets to assemble parts). Diamonds were first mined in India . Pliny may have mentioned them, although there is some debate as to

793-427: Is subject to seizure if in the opinion of the belligerent nation that seizes them, the supplies are destined for the armed forces of the enemy rather than for civilian use and consumption. In former agreements among nations, certain other commodities, including soap, paper, clocks, agricultural machinery and jewelry , have been classified as non-contraband, but the distinctions have proved meaningless in practice. Under

854-648: Is the 'Gold Olive Wreath' (4th century BC), which is modeled on the type of wreath given as a prize for winners in athletic competitions like the Olympic Games. Jewellery dating from 600 to 475 BC is not well represented in the archaeological record, but after the Persian wars the quantity of jewellery again became more plentiful. One particularly popular type of design at this time was a bracelet decorated with snake and animal-heads Because these bracelets used considerably more metal, many examples were made from bronze. By 300 BC,

915-419: Is the most common and gives the metal a highly reflective, shiny look. Satin, or matte finish reduces the shine and reflection of the jewellery, and this is commonly used to accentuate gemstones such as diamonds . Brushed finishes give the jewellery a textured look and are created by brushing a material (similar to sandpaper) against the metal, leaving "brush strokes". Hammered finishes are typically created using

976-423: Is usually sterling silver , or 92.5% fine silver. In costume jewellery , stainless steel findings are sometimes used. Other commonly used materials include glass , such as fused-glass or enamel ; wood , often carved or turned; shells and other natural animal substances such as bone and ivory ; natural clay ; polymer clay ; Hemp and other twines have been used as well to create jewellery that has more of

1037-664: The Royal Cemetery of Ur , where hundreds of burials dating 2900–2300 BC were unearthed; tombs such as that of Puabi contained a multitude of artefacts in gold, silver, and semi-precious stones, such as lapis lazuli crowns embellished with gold figurines, close-fitting collar necklaces, and jewel-headed pins. In Assyria , men and women both wore extensive amounts of jewellery, including amulets , ankle bracelets, heavy multi-strand necklaces, and cylinder seals . Jewellery in Mesopotamia tended to be manufactured from thin metal leaf and

1098-705: The Berber cultures is a style of traditional jewellery worn by women and girls in the rural areas of the Maghreb region in North Africa inhabited by indigenous Berber people (in Berber language : Amazigh, Imazighen , pl). Following long social and cultural traditions, the silversmiths of different ethnic Berber groups of Morocco, Algeria and neighbouring countries created intricate jewellery to adorn their women and that formed part of their ethnic identity . Traditional Berber jewellery

1159-453: The Gods. They worked two styles of pieces: cast pieces and pieces hammered out of sheet metal. Fewer pieces of cast jewellery have been recovered. It was made by casting the metal onto two stone or clay moulds. The two-halves were then joined, and wax , followed by molten metal, was placed in the centre. This technique had been practised since the late Bronze Age . The more common form of jewellery

1220-647: The Great conquered part of it. In earlier designs, other European influences can also be detected. When Roman rule came to Greece, no change in jewellery designs was detected. However, by 27 BC, Greek designs were heavily influenced by the Roman culture. That is not to say that indigenous design did not thrive. Numerous polychrome butterfly pendants on silver foxtail chains, dating from the 1st century, have been found near Olbia , with only one example ever found anywhere else. Gorgons, pomegranates, acorns, lotus flowers and palms were

1281-558: The Greeks had mastered making coloured jewellery and using amethysts , pearl , and emeralds . Also, the first signs of cameos appeared, with the Greeks creating them from Indian Sardonyx , a striped brown pink and cream agate stone. Greek jewellery was often simpler than in other cultures, with simple designs and workmanship. However, as time progressed, the designs grew in complexity and different materials were soon used. Jewellery in Greece

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1342-517: The Kurgan settlement of Yunatsite near Pazardzhik , the golden treasure Sakar, as well as beads and gold jewellery found in the Kurgan settlement of Provadia – Solnitsata ("salt pit"). However, Varna gold is most often called the oldest since this treasure is the largest and most diverse. By approximately 5,000 years ago, jewellery-making had become a significant craft in the cities of Mesopotamia . The most significant archaeological evidence comes from

1403-562: The Museum of Ancient History in Lower Austria revealed that they had found a grave of a female jewellery worker – forcing archaeologists to take a fresh look at prehistoric gender roles after it appeared to be that of a female fine metal worker – a profession that was previously thought to have been carried out exclusively by men. The first signs of established jewellery making in Ancient Egypt

1464-599: The Mycenaean period, but unfortunately this skill was lost at the end of the Bronze Age. The forms and shapes of jewellery in ancient Greece such as the armring (13th century BC), brooch (10th century BC) and pins (7th century BC), have varied widely since the Bronze Age as well. Other forms of jewellery include wreaths, earrings, necklace and bracelets. A good example of the high quality that gold working techniques could achieve in Greece

1525-693: The North for their schools by the American Missionary Association , and thousands of freedmen enlisted from such camps in the United States Colored Troops to fight with the Union against the Confederacy. Numerous treaties defining contraband have been concluded among nations. In time of war, the nations involved have invariably violated the agreements, formulating their own definitions as

1586-448: The U.S. featured a double-ring ceremony, up from 15% in the 1920s. Some religions have specific rules or traditions surrounding jewellery (or even prohibiting it) and many religions have edicts against excessive display. Islam, for instance, considers the wearing of gold by men as Haraam . The majority of Islamic jewellery was in the form of bridal dowries , and traditionally was not handed down from generation to generation; instead, on

1647-810: The Western practice of married people wearing wedding rings). Wearing of amulets and devotional medals to provide protection or to ward off evil is common in some cultures. These may take the form of symbols (such as the ankh ), stones, plants, animals, body parts (such as the Khamsa ), or glyphs (such as stylised versions of the Throne Verse in Islamic art ). In creating jewellery, gemstones , coins , or other precious items are often used, and they are typically set into precious metals . Platinum alloys range from 900 (90% pure) to 950 (95% pure). The silver used in jewellery

1708-466: The aspect of public expenditure, the public resources among the different aims. The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following: Likewise, other autonomous and local bodies manage own taxes and transferred taxes. The mission of the Tax Agency is to encourage all citizens to discharge their tax duties. It performs two lines of action to achieve this: on

1769-469: The body or the clothes. From a western perspective, the term is restricted to durable ornaments , excluding flowers for example. For many centuries metal such as gold often combined with gemstones , has been the normal material for jewellery, but other materials such as glass, shells and other plant materials may be used. Jewellery is one of the oldest types of archaeological artefact – with 100,000-year-old beads made from Nassarius shells thought to be

1830-470: The carrying trade. By 1916, the list of conditional contraband included practically all waterborne cargo. Thereafter, for the duration of World War I , nearly all cargo in transit to an enemy nation was treated as contraband of war by the intercepting belligerent, regardless of the nature of the cargo. A similar policy was inaugurated by the belligerent powers early in World War II . Under international law,

1891-444: The citizens of neutral nations are entitled to trade, at their own risk, with any or all powers engaged in war. No duty to restrain contraband trade is imposed on the neutral governments, but no neutral government has the right to interfere on behalf of citizens whose property is seized by one belligerent if it is in transit to another. The penalty traditionally imposed by belligerents on neutral carriers engaged in commercial traffic with

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1952-496: The conditions of modern warfare, in which armed conflict has largely become a struggle involving the total populations of the contending powers, virtually all commodities are classified by belligerents as absolute contraband. During the American Civil War , Confederate -owned slaves who sought refuge in Union military camps or who lived in territories that fell under Union control were declared "contraband of war". The policy

2013-563: The control of the enemy and may be susceptible for use in armed conflict. Traditionally, contraband is classified into two categories, absolute contraband and conditional contraband. The former category includes arms, munitions, and various materials, such as chemicals and certain types of machinery that may be used directly to wage war or be converted into instruments of war. Conditional contraband, formerly known as occasional contraband, consists of such materials as provisions and livestock feed. Cargo of that kind, presumably innocent in character,

2074-940: The enemy consists of confiscation of cargo. By the Declaration of London, it was extended to include condemnation of the carrying vessel if more than half the cargo was contraband. The right of warring nations to sink neutral ships transporting contraband is not recognized in international law, but the practice was initiated by Germany in World War I and was often resorted to by the Axis powers in World War II. Jewellery Jewellery (or jewelry in American English ) consists of decorative items worn for personal adornment such as brooches , rings , necklaces , earrings , pendants , bracelets , and cufflinks . Jewellery may be attached to

2135-466: The exact nature of the stone he referred to as Adamas . In 2005, Australia , Botswana , Russia and Canada ranked among the primary sources of gemstone diamond production. There are negative consequences of the diamond trade in certain areas. Diamonds mined during the recent civil wars in Angola , Ivory Coast , Sierra Leone , and other nations have been labeled as blood diamonds when they are mined in

2196-473: The eyes of the legislator—termed contraband in se —and forbidden. Derivative contraband consists of goods that may normally be owned, but are liable to be seized because they were used in committing an unlawful act and hence begot illegally, e.g. smuggling goods; stolen goods – knowingly participating in their trade is an offense in itself, called fencing . In international law , contraband means goods that are ultimately destined for territory under

2257-606: The five fingers of the hand and is traditionally believed both by Muslims as well as Jewish people to protect against the evil eye . The oldest gold jewellery in the world is dating from 4,600 BC to 4,200 BC and was discovered in Europe, at the site of Varna Necropolis , near the Black Sea coast in Bulgaria . Several prehistoric Bulgarian finds are considered no less old – the golden treasures of Hotnitsa, Durankulak , artifacts from

2318-439: The form of jewellery or make jewellery as a means to store or display coins. Alternatively, jewellery has been used as a currency or trade good to buy and sell. an example being the use of slave beads . Many items of jewellery, such as brooches and buckles , originated as purely functional items, but evolved into decorative items as their functional requirement diminished. Similarly, Tiffany & Co . produced inkwells in

2379-517: The fortunes of war indicated. The Declaration of London , drafted at the London Naval Conference of 1908–1909 and made partly effective by most of the European maritime nations at the outbreak of World War I, established comprehensive classifications of absolute and conditional contraband. As the war developed, the lists of articles in each category were constantly revised by the various belligerents despite protests by neutral powers engaged in

2440-597: The jewellery had significance. Green, for example, symbolised fertility. Lapis lazuli and silver had to be imported from beyond the country's borders. Egyptian designs were most common in Phoenician jewellery. Also, ancient Turkish designs found in Persian jewellery suggest that trade between the Middle East and Europe was not uncommon. Women wore elaborate gold and silver pieces that were used in ceremonies. Jewellery of

2501-465: The jewellery market has increased significantly due to several factors. Their typically lower price compared to natural diamonds makes them an appealing choice for many consumers. Additionally, the ethical implications of synthetic diamonds have garnered attention, particularly their potential to eliminate the risks associated with conflict diamonds , which are mined in war zones and often used to finance armed conflict. From an environmental perspective,

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2562-519: The late 19th and early 20th centuries, skillfully combining materials like enamel and fine metals, reflecting the same craftsmanship seen in their jewellery collections. These inkwells were not only practical but also artistic in design. Jewellery can symbolise group membership (as in the case, of the Christian crucifix or the Jewish Star of David ) or status (as in the case of chains of office , or

2623-503: The national territory, there is the Central Delegation for Great Taxpayers (which are persons or companies which contribute a lot or with some specials taxes). Similar revenue services : Contraband Contraband (from Medieval French contrebande "smuggling") is any item that, relating to its nature, is illegal to be possessed or sold. It comprises goods that by their nature are considered too dangerous or offensive in

2684-788: The office of AEAT President is held ex officio by a government official which is appointed by the Council of Ministers at the request of the Minister of Finance. Due to this, the chief executive of the agency is the Director-General, which has the rank of Under Secretary. The Director-General is appointed in the same way that the President. The agency is organized in 17 special delegations, one for each autonomous community. Of these, it depends 39 smallest delegations and another 31 special delegations for customs and special taxes. With competencies throughout

2745-510: The oldest Mesolithic art in Britain, was found at the site of Star Carr in North Yorkshire in 2015. In southern Russia , carved bracelets made of mammoth tusk have been found. The Venus of Hohle Fels features a perforation at the top, showing that it was intended to be worn as a pendant . Around seven thousand years ago, the first sign of copper jewellery was seen. In October 2012,

2806-602: The oldest known jewellery. The basic forms of jewellery vary between cultures but are often extremely long-lived; in European cultures the most common forms of jewellery listed above have persisted since ancient times, while other forms such as adornments for the nose or ankle, important in other cultures, are much less common. Jewellery may be made from a wide range of materials. Gemstones and similar materials such as amber and coral , precious metals , beads , and shells have been widely used, and enamel has often been important. In most cultures jewellery can be understood as

2867-447: The one hand, the provision of information and assistance services for taxpayers in order to minimise the indirect costs associated with meeting tax obligations and, on the other, through the detection and correction of tax defaults through control actions. The head of the AEAT is the President, a position hold always by the person who holds the office of Secretary of State for Finance. As such,

2928-505: The production of synthetic diamonds generally has a smaller ecological footprint than traditional diamond mining , which can result in extensive land degradation and habitat destruction. While lab-grown diamonds do require energy for their production, many companies are actively adopting renewable energy sources to mitigate their environmental impact. As consumer preferences evolve, particularly among younger generations who prioritize sustainability, synthetic diamonds are increasingly seen as

2989-417: The slang term bling-bling , which refers to the ostentatious display of jewellery by men or women. Conversely, the jewellery industry in the early 20th century launched a campaign to popularise wedding rings for men, which caught on, as well as engagement rings for men, which did not, go so far as to create a false history and claim that the practice had medieval roots. By the mid-1940s, 85% of weddings in

3050-477: The smallest type of beads used are known as seed beads , these are the beads used for the "woven" style of beaded jewellery. Seed beads are also used in an embroidery technique where they are sewn onto fabric backings to create broad collar neck pieces and beaded bracelets. Bead embroidery, a popular type of handwork during the Victorian era , is enjoying a renaissance in modern jewellery making. Beading, or beadwork,

3111-580: The trade and manufacture of jewellery have also been unearthed throughout Mesopotamian archaeological sites. One record in the Mari royal archives, for example, gives the composition of various items of jewellery: The Greeks started using gold and gems in jewellery in 1600 BC, although beads shaped as shells and animals were produced widely in earlier times. Around 1500 BC, the main techniques of working gold in Greece included casting, twisting bars, and making wire. Many of these sophisticated techniques were popular in

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3172-572: Was anglicised from the Old French " jouel ", and beyond that, to the Latin word " jocale ", meaning plaything. In British English , Indian English , New Zealand English , Hiberno-English , Australian English , and South African English it is spelled jewellery. At the same time, the spelling is jewelry in American English . Both are used in Canadian English . However, jewellery prevails by

3233-510: Was actually created not by modern humans ( Homo sapiens ) but by Neanderthal living in Europe. Specifically, perforated beads made from small seashells have been found dating to 115,000 years ago in the Cueva de los Aviones, a cave along the southeast coast of Spain. Later in Kenya, at Enkapune Ya Muto , beads made from perforated ostrich eggshells have been dated to more than 40,000 years ago. In Russia,

3294-465: Was also based on the rank of the citizens of that time. Cultural dictates have also played a significant role. For example, the wearing of earrings by Western men was considered effeminate in the 19th century and early 20th century. More recently, the display of body jewellery, such as piercings , has become a mark of acceptance or seen as a badge of courage within some groups but is completely rejected in others. Likewise, hip hop culture has popularised

3355-484: Was around 3,000–5,000 years ago. The Egyptians preferred the luxury, rarity, and workability of gold over other metals. In Predynastic Egypt jewellery soon began to symbolise political and religious power in the community. Although it was worn by wealthy Egyptians in life, it was also worn by them in death, with jewellery commonly placed among grave goods . In conjunction with gold jewellery, Egyptians used coloured glass , along with semi-precious gems. The colour of

3416-631: Was first articulated by General Benjamin F. Butler in 1861, in what came to be known as the " Fort Monroe Doctrine ," established in Hampton, Virginia . By war's end, the Union had set up 100 contraband camps in the South, and the Roanoke Island Freedmen's Colony (1863–1867) was developed to be a self-sustaining colony. Many adult freedmen worked for wages for the Army at such camps, teachers were recruited from

3477-441: Was hardly worn and was mostly used for public appearances or on special occasions. It was frequently given as a gift and was predominantly worn by women to show their wealth, social status, and beauty. The jewellery was often supposed to give the wearer protection from the " evil eye " or endowed the owner with supernatural powers , while others had a religious symbolism. Older pieces of jewellery that have been found were dedicated to

3538-471: Was set up as an autonomous agency attached to the former Ministry of Economy and Treasury through the former Secretariat of State for Finance and Budget. As an autonomous agency, it has its own legal regulation different from that of the General State Administration , a regulation which, without detriment to the essential principles that must preside over every administrative performance, confers

3599-457: Was set with large numbers of brightly coloured stones (chiefly agate, lapis, carnelian, and jasper). Favoured shapes included leaves, spirals, cones, and bunches of grapes. Jewellers created works both for human use and for adorning statues and idols. They employed a wide variety of sophisticated metalworking techniques, such as cloisonné , engraving , fine granulation , and filigree . Extensive and meticulously maintained records pertaining to

3660-491: Was the hammered sheet type. Sheets of metal would be hammered to thickness and then soldered together. The inside of the two sheets would be filled with wax or another liquid to preserve the metal work. Different techniques, such as using a stamp or engraving, were then used to create motifs on the jewellery. Jewels may then be added to hollows or glass poured into special cavities on the surface. The Greeks took much of their designs from outer origins, such as Asia, when Alexander

3721-461: Was usually made of silver and includes elaborate brooches made of triangular plates and pins ( fibula ), originally used as clasps for garments, but also necklaces, bracelets, earrings and similar items. Another major type is the so-called khmissa (local pronunciation of the Arabic word "khamsa" for the number "five"), which is called afus in the Berber language ( Tamazight) . This form represents

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