El caracter parcial del blindaje de las Normas forales fiscales: A propósito del ATC 150/2017. De 14 de noviembre y de la STC 118/2016. De 23 de junio
2018; Issue: 193 Linguagem: Espanhol
ISSN
2340-5600
Autores Tópico(s)Taxation and Legal Issues
ResumoespanolLa denominada operacion de blindaje del Concierto Economico, material izada a traves de la exclusion del orden jurisdiccional contenciosoadministrativo en el control de lega-lidad de las normas forales fiscales y su correlativa atribucion al Tribunal Constitucional, ha visto acotada sensiblemente su extension merced a los dos pronunciamientos de este ultimo cuyos fundamentos y consecuencias se analizan en el presente articulo EnglishThe so-called operation of protection of the Economic Agreement with the Basque Country, materialized through the exclusion of the contentious- administrative jurisdic-tional order in the control of the legality of the fiscal foral regulations and its correlative attribution to the Constitutional Court, has been considerably limited its extension thanks to the two pronouncements of this Court, whose foundations and consequences are analyzed in this article.
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