El artículo 149.1.18.ª de la Constitución: un límite importante a la capacidad normativa tributaria de los Territorios Históricos

Abstract

The judgment of the High Court of Justice of June 13th of 2008 declared null and void, ex officio, the second paragraph of article 247 of the Foral Norm 2/2005 on General Taxation of the Historical Territory of Gipuzkoa of March 3rd that allowed in some specific cases to lodge directly a contentious administrative appeal without previously filing an economic-administrative claim. The nullity was based on that the provision strayed from the tax common administrative procedure (article 249 General Taxation Law) infringing article 149.1.18 of the Constitution; affecting also the exclusive state competence on procedural legislation (article 149.1.6 Constitution). The Supreme Court by its judgment of January 26th, uphold this reasoning.

Keywords

• economic concert
• spanish constitution
• adjustment to the general taxation act regarding terminology and concepts
• commonadministrative procedure
• economic-administrative claim