Aplicación de la STC 182/2021, de 26 de octubre, que declara la inconstitucionalidad de la plusvalía municipal. Comentario de la Sentencia núm. 126/2022, de 5 de abril, del Juzgado de lo Contencioso-Administrativo núm. 3, de Valencia

The present study analyzes the sentence 126/2022 of April 5, of the Contentious-Administrative Court, nº 3 of Valencia, which has applied the STC 182/2021, of October 26, which declared the unconstitutionality and nullity of the articles 107.1, second paragraph, 107.2.a) and 107.4 TRLHL. For this, w...

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Bibliographic Details
Main Author: Hernández Guijarro, Fernando
Format: Article
Language:Spanish
Published: 2023
Subjects:
plusvalía municipal
inconstitucionalidad
efectos de la STC 182
2021
principios generales del derecho
municipal capital gain
unconstitutionality
effects of STC 182
general principles of law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8778766
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 35, 2023, pags. 570-585
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Aplicación de la STC 182/2021, de 26 de octubre, que declara la inconstitucionalidad de la plusvalía municipal. Comentario de la Sentencia núm. 126/2022, de 5 de abril, del Juzgado de lo Contencioso-Administrativo núm. 3, de Valencia
Summary: The present study analyzes the sentence 126/2022 of April 5, of the Contentious-Administrative Court, nº 3 of Valencia, which has applied the STC 182/2021, of October 26, which declared the unconstitutionality and nullity of the articles 107.1, second paragraph, 107.2.a) and 107.4 TRLHL. For this, we will comment on the STC and the effects declared in it; We will continue with the analysis of the ruling of the ContentiousAdministrative Court; and, finally, we will present our opinion on the application of the constitutional ruling in light of the interpretive criteria of the Law.

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