On 26 June, the Constitutional Court issued a ruling regarding Provincial Legislation 24/2012, of 26 December, Regulating the Tax on the Value of Electricity Production. The ruling fully ratified the Court’s doctrine in its previous ruling 208/2012, regarding the limits of the tax jurisdiction of the Autonomous Community of Navarra, insofar as it deemed the precepts of the LOFCA (Financing of Autonomous Communities Act) to be fully applicable as regard non-agreed taxes.

Ruling of the Constitutional Court