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SELECT wp_posts.*, MATCH (wp_posts.post_title,wp_posts.post_content) AGAINST (' Constitutional Court veto capital gains tax claims have not been raised before ruling draft judgment considers \"consolidated situations\" provisional definitive settlements have not been challenged date issuance resolution. declaration unconstitutionality supposes expulsion legal system several articles Local Finance Law, and Legislature entrusted resolve regulatory gap sentence Constitutional Court (TC) has annulled municipal capital gains tax, least its initial drafting, veto claims have not been raised before time issuing resolution, which closes door claims citizens they had&hellip;') as score FROM wp_posts WHERE 1=1 AND ( wp_posts.post_date <= '2022-01-16 11:02:52' ) AND wp_posts.ID NOT IN (583329) AND wp_posts.post_type IN ('post', 'page') AND ((wp_posts.post_status = 'publish' OR wp_posts.post_status = 'inherit')) AND MATCH (wp_posts.post_title,wp_posts.post_content) AGAINST (' Constitutional Court veto capital gains tax claims have not been raised before ruling draft judgment considers \"consolidated situations\" provisional definitive settlements have not been challenged date issuance resolution. declaration unconstitutionality supposes expulsion legal system several articles Local Finance Law, and Legislature entrusted resolve regulatory gap sentence Constitutional Court (TC) has annulled municipal capital gains tax, least its initial drafting, veto claims have not been raised before time issuing resolution, which closes door claims citizens they had&hellip;') ORDER BY score DESC LIMIT 0, 6

Sunday, January 16

The Constitutional Court will veto the capital gains tax claims that have not been raised before the ruling

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SELECT wp_posts.*, MATCH (wp_posts.post_title,wp_posts.post_content) AGAINST (' Constitutional Court veto capital gains tax claims have not been raised before ruling draft judgment considers \"consolidated situations\" provisional definitive settlements have not been challenged date issuance resolution. declaration unconstitutionality supposes expulsion legal system several articles Local Finance Law, and Legislature entrusted resolve regulatory gap sentence Constitutional Court (TC) has annulled municipal capital gains tax, least its initial drafting, veto claims have not been raised before time issuing resolution, which closes door claims citizens they had&hellip;') as score FROM wp_posts WHERE 1=1 AND ( wp_posts.post_date <= '2022-01-16 11:02:52' ) AND wp_posts.ID NOT IN (583329) AND wp_posts.post_type IN ('post', 'page') AND ((wp_posts.post_status = 'publish' OR wp_posts.post_status = 'inherit')) AND MATCH (wp_posts.post_title,wp_posts.post_content) AGAINST (' Constitutional Court veto capital gains tax claims have not been raised before ruling draft judgment considers \"consolidated situations\" provisional definitive settlements have not been challenged date issuance resolution. declaration unconstitutionality supposes expulsion legal system several articles Local Finance Law, and Legislature entrusted resolve regulatory gap sentence Constitutional Court (TC) has annulled municipal capital gains tax, least its initial drafting, veto claims have not been raised before time issuing resolution, which closes door claims citizens they had&hellip;') ORDER BY score DESC LIMIT 0, 6

  • The draft of the judgment considers “consolidated situations” the provisional or definitive settlements that have not been challenged as of the date of issuance of this resolution.

  • The declaration of unconstitutionality supposes the expulsion from the legal system of several articles of the Local Finance Law, and the Legislature is entrusted to resolve the regulatory gap

The sentence of Constitutional Court (TC) that has annulled the municipal capital gains tax, at least in its initial drafting, veto the claims that have not been raised before the time of issuing that resolution, which closes the door to claims that citizens they had not carried out before the decision of the guarantee body was known.

This is stated in a draft of the sentence to which EL PERIÓDICO DE ESPAÑA has had access, in its referred section scope and effects of the declaration of unconstitutionality and nullity of several specific articles of the Consolidated Text of the Local Finance Law, which was deliberated this Tuesday. TC sources indicate to this newspaper that the sentence has not yet been signed by all the magistrates.

In addition, for the final resolution to be published, which could have some variation on the draft that has been released, It is necessary for the individual votes to be provided of three magistrates who announced their drafting, and who will concur in the case of the president, the body, Juan José González Rivas; and disagreeing with the opinion of the majority in that of the magistrates of the progressive sector Maria Luisa Balaguer and Candido Conde-Pumpido.

Consolidated situations

Regarding the effects of the TC decision, the draft expressly states that situations that may be reviewed cannot be considered those accrued by this tax that “have been definitively decided by sentence with the force of res judicata or by means of a final administrative resolution. “At this point it adds that the”provisional or definitive liquidations that have not been contested as of the date of issuance of this judgment and self-assessments whose rectification has not been requested ex art. 120.3 and the General Tax Law as of that date, “which would close the door to all claims from now on.

The quoted toArticle 120.3 of the Tax Law refers to self-assessments, regulates that when a citizen considers the payment of a tax has damaged in any way his legitimate interests, he may may urge rectification of said self-assessment in accordance with the procedure that is regulated by regulation. The article also regulates the deadline for claiming late payment interest on the amount of the refund that is appropriate,

The declaration of unconstitutionality that went ahead at the proposal of the conservative magistrate Ricardo Enriquez, supposes the expulsion from the legal system of articles 107.1, second paragraph, 107.2.a) and 107.4 of the Local Finance Law, which leaves a normative gap on the determination of the tax base that prevents the settlement, verification, collection and review of this local tax and, therefore, its enforceability.

Duties for the legislator

The sentence affects that must now be the legislator, and not the Constitutional Court itself, which “in the exercise of its freedom of regulatory configuration, carries out the pertinent modifications or adaptations in the legal regime of the tax. to adapt it to the requirements of the Constitution“, specifically to its article 31.1, which is the one that establishes that all Spaniards must contribute to the support of public expenditures through” a fair tax system inspired by the principles of equality and progressivity that, in no case, will it have confiscatory scope ”.

According to the TC, the reason for the unconstitutionality is that the municipal tax establishes an objective method for determining the taxable base of the Tax on the Increase in the Value of Urban Land, which determines that there has always been an increase in the value of the land. during the tax period, regardless of whether there has been such an increase and the actual amount of that increase.

Within the framework of the ruling, the Plenary of the Constitutional Court also declared the intangibility of existing firm situations before the date of the approval of the sentence, of which the magistrate Ricardo Enríquez has been rapporteur. With this, the guarantee body established that its decision this Tuesday will not have retroactive effect and therefore will not affect the final resolutions that have already been adopted in this regard by courts and tribunals, now it is also known that it will close the door to future claims .

Related news

It’s about the third ruling issued by the TC on capital gains tax. In 2017, the body declared unconstitutional several articles of the regional regulation on the Tax on the Increase in the Value of Urban Land in Guipúzcoa, understanding that it was against the principle of economic capacity to pay this tax when the sale of the property is has performed at a loss.

Later, in 2019, the guarantee body declared null the payment of the municipal capital gains tax when the fee to be paid exceeds the profit obtained by the taxpayer on the sale of the property. In that case, it upheld the question of unconstitutionality raised by the Contentious-Administrative Court Number 32 of Madrid.

Reference-www.elperiodico.com

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