La alta conflictividad sobre los tributos propios autonómicos ante el tribunal constitucional: un problema no resuelto

Abstract

This chronicle considers the large number of resolutions, more than fifty, deliverd by the Constitutional court on the ban of double taxation of regional taxes in their overlapping with State and local taxation and that is contemplated in art. 6 LOFCA. It is noticed the unsuccesful legal amendment introduced to discourage such large amount of cases and the evolution of the constitutional doctrine with a paradigmatic case where the same tax from Extremadura was declared unconstitutional by judgments 197/2006 and 22/2015 and then the forthcoming judgment 120/2018 confirmed its constitutionality.

Keywords

• ban of double taxation
• regional taxes