La controvertida utilización del decreto ley en materia tributaria
The author analyses the evolution of constitutional jurisprudence, which has been narrowing the scope of the Decree-Law in tax matters, and outlining a double filter of formal and material control. In particular, it focuses the constitutional requirement that enables the exceptional use of the Decre...
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2021
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8206980 |
| Baliabidea: | Revista española de derecho constitucional, ISSN 0211-5743, Año nº 41, Nº 123, 2021, pags. 13-42 |
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Etiketa erantsi
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The author analyses the evolution of constitutional jurisprudence, which has been narrowing the scope of the Decree-Law in tax matters, and outlining a double filter of formal and material control. In particular, it focuses the constitutional requirement that enables the exceptional use of the Decree-law, the “extraordinary and urgent need”, and at the constitutional delimitation of tax matters immune to emergency legislation (art. 86.2 of the Spanish Constitution). This solid constitutional jurisprudence allows him to venture serious doubts about the constitutionality of Decree-Law 13/2011, of September 16, which reinstates the Wealth Tax on a temporary basis, of Decree 3/2016, of December 2, in relation to Corporation Tax, and the most recent Decree-Law 17/2018, of November 8, which modifies the Tax on Documented Legal Acts. Finally, the study includes an unexplored legal approach, which is the consideration of the constitutionally illegitimate use of the Decree-Law as a violation of the Fundamental Right to political participation in a representative democracy (art. 23.1 of the Spanish Constitution). |
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