El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
This article explores from a legal perspective whether the 2006 Catalan Statute has opened new channels for introducing innovations on the financing system of the local governments. First of all, the article describes how the Spanish law and the Constitutional Court have specified three basic consti...
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| Language: | Catalan |
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Generalitat de Catalunya: Institut d'Estudis Autonòmics
2008
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=2602035 |
| Source: | Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 6, 2008, pags. 161-186 |
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Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 6, 2008, pags. 161-186
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Catalan
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financiación
gobiernos locales hacienda general tributos participaciones transferencias financing system local governments treasury dues participations transfers |
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financiación
gobiernos locales hacienda general tributos participaciones transferencias financing system local governments treasury dues participations transfers Ballarín Espuña, Montserrat El finançament dels governs locals en el nou estatut d'autonomia de Catalunya |
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This article explores from a legal perspective whether the 2006 Catalan Statute has opened new channels for introducing innovations on the financing system of the local governments. First of all, the article describes how the Spanish law and the Constitutional Court have specified three basic constitutional principles that should structure the financing system of the local governments: the principles of autonomy, sufficiency of resources and of financial power. Secondly, it evaluates whether the provisions established in the Catalan Statute could be considered as legally preeminent to the Spanish framework legislation on the matter; thirdly it analyses the Catalan Statute's rather ambiguous regulation of the local government finances. The conclusion is that although the Catalan Statute aims at providing the Catalan government with a larger capacity for establishing and regulating local taxes, and for warranting, together with central government, the local governments' sufficiency of resources, there are important gaps that have not yet been considered. In any case and although the consideration of some key issues has been postponed after a further approval of a Catalan law on local finances, the question on the margin of innovation on the financing of the local governments introduced by the new Catalan Statute, would be largely settled when the Spanish Constitutional Court would rule about the constitutional appeal the Partido Popular put against the 2006 Catalan Statute.
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Article
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| author |
Ballarín Espuña, Montserrat
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| author_facet |
Ballarín Espuña, Montserrat
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| author_sort |
Ballarín Espuña, Montserrat
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| title |
El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
|
| title_short |
El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
|
| title_full |
El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
|
| title_fullStr |
El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
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| title_full_unstemmed |
El finançament dels governs locals en el nou estatut d'autonomia de Catalunya
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| title_sort |
el finançament dels governs locals en el nou estatut d'autonomia de catalunya
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| publisher |
Generalitat de Catalunya: Institut d'Estudis Autonòmics
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2008
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https://dialnet.unirioja.es/servlet/oaiart?codigo=2602035
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1709707692128337920
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dialnet-ar-18-ART00002074632016-09-15El finançament dels governs locals en el nou estatut d'autonomia de CatalunyaBallarín Espuña, Montserratfinanciacióngobiernos localeshacienda generaltributosparticipacionestransferenciasfinancing systemlocal governmentstreasuryduesparticipationstransfersThis article explores from a legal perspective whether the 2006 Catalan Statute has opened new channels for introducing innovations on the financing system of the local governments. First of all, the article describes how the Spanish law and the Constitutional Court have specified three basic constitutional principles that should structure the financing system of the local governments: the principles of autonomy, sufficiency of resources and of financial power. Secondly, it evaluates whether the provisions established in the Catalan Statute could be considered as legally preeminent to the Spanish framework legislation on the matter; thirdly it analyses the Catalan Statute's rather ambiguous regulation of the local government finances. The conclusion is that although the Catalan Statute aims at providing the Catalan government with a larger capacity for establishing and regulating local taxes, and for warranting, together with central government, the local governments' sufficiency of resources, there are important gaps that have not yet been considered. In any case and although the consideration of some key issues has been postponed after a further approval of a Catalan law on local finances, the question on the margin of innovation on the financing of the local governments introduced by the new Catalan Statute, would be largely settled when the Spanish Constitutional Court would rule about the constitutional appeal the Partido Popular put against the 2006 Catalan Statute.En este artículo se exploran, desde una perspectiva jurídica, las vías abiertas por el nuevo Estatuto de Autonomía de Cataluña para innovar en el sistema de financiación de los gobiernos locales. Se empieza describiendo cómo se habían concretado, hasta ahora, la autonomía, la suficiencia y el poder financiero local por el legislador estatal y por el Tribunal Constitucional. Tras considerar la posible prevalencia de las previsiones estatutarias sobre la normativa básica dictada al amparo del artículo 149.1.18 de la Constitución, se analiza con detalle la regulación, bastante ambigua, que se establece en el Estatuto sobre las haciendas locales. Se concluye que, pese a que parece que el Estatuto pretende dotar a la Generalitat de más capacidad para establecer y regular tributos locales, así como de una mayor corresponsabilidad con el Estado para garantizar la suficiencia financiera de los gobiernos locales, quedan muchos aspectos pendientes de concreción. Algunas cuestiones importantes se han aplazado hasta la futura ley catalana de finanzas locales, pero, sobre todo, resultará decisivo el posicionamiento del Tribunal Constitucional sobre si el nuevo Estatuto tiene o no capacidad de innovar en el sistema jurídico-financiero.Generalitat de Catalunya: Institut d'Estudis Autonòmics2008text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=2602035(Revista) ISSN 1886-2632Revista d'estudis autonòmics i federals, ISSN 1886-2632, Nº. 6, 2008, pags. 161-186catLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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