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Creating taxes in the Autonomous Community of Navarra
Saturday, 8 de December de 2012

On 14 November, the Constitutional Court issued its ruling where it confirmed the authority of the Autonomous Community of Navarra to create new taxes other than those officially envisaged in the Agreement.  Yet it based its arguments on the LOFCA (Financing of the Autonomous Communities Act), outside the Agreement, as “the local taxes that have not been previously agreed between the State and the Autonomous Community of Navarra are therefore not by definition agreed taxes or form part of the essential content of the special tax arrangement”.   There were three dissenting votes by the judges of the High Court against the majority doctrine.

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