El alcance material de la reserva de jurisdicción del art. 117.3 CE: la STC 141/2020 y las medidas cautelares adoptadas por la Administración Tributaria en sede judicial

Abstract

In 2012, an amendment of Act 58/2003 of December 17th, on General Taxation introduced a new paragraph 8 to art. 81. Under that provision, the Administration can adopt interim measures within a criminal procedure related to tax offences, notwithstandig its following judicial ratification. The doctrine understood that it was an unconstitutional provision because it infringed the principle of jurisdiction reserve as constitutionally guaranteed under art. 117.3 of the Constitution and another debate began over the specific material scope reserved to the judiciary according to the Constitution. In its judgment 148/2000, one of the Constitutional Court chambers with regard to an action for the protection of fundamental rights where the unconstitutionality of the provision was not raised, took the opportunity to deliver its assessment about the interference of the Tax Administration within the procedural field.

Keywords

• interim measures
• art. 117.3 of the constitution
• art. 81.8 of the general taxation act
• extraordinary administrative power
• principle of exclusivity in the exercise of the jurisdiction