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Ring-fencing does not extend to general provincial tax regulations
Wednesday, 7 de March de 2018

The jurisdiction of the Constitutional Court applies only to the lawfulness of provisional regulations governing different taxes. This results from the inadmissibility ruling issued by the Constitutional Court on 14 November last in its resolution concerning a question of unconstitutionality brought by the Supreme Court in regard to general provincial tax regulations in Bizkaia that excluded management procedures begun by self-settlement and the declaration of a general period of six months established for the notification of the resolution of tax-related proceedings, by contrast with the General Tax Act (LGT), which only excludes enforced recovery proceedings. The decision handed down by the Court features a dissenting vote by four of the 11 senior judges that make up the Plenary body, who support the argument put forward by the representatives of the provincial authorities.

Also regarding the legal armour of foral laws, the last issue of the Crónica Tributaria magazine contains an article entitled «Commentary about Constitutional Court Sentence 121/2016: constitutionality of the legal precepts that establish a control of the foral fiscal norms shared between the constitutional jurisdiction and the ordinary jurisdiction» by Santiago Álvarez García, Professor of Spanish Public Finance and Tax Systems at the University of Oviedo. In that article, the author summarizes and discusses the arguments that the Highest Court presented in order to state the constitutionality of the Organic Law 1/2010, of February 19.

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