The Resolution of Horizontal Competition Conflicts in the Regional State, Especially in Financial Matters

Abstract

The unconstitutionality appeal is not valid to resolve conflicts that may arise between autonomous communities against laws and norms with the force of law issued by themselves. In order for an autonomous community to be able to challenge the legal norms of others, it must wait until there is a normative development or acts of execution that open the path of the conflict of competences. This does not prevent the Constitutional Court from examining the constitutionality of a law in the course of a conflict. What it prohibits is that it be resolved with a sentence that implies the non-application of a law without having processed the conflict as a remedy of unconstitutionality. The Arbitration Board for the resolution of conflicts in matters of state taxes ceded to the autonomous communities is a specific means, although it only refers to specific taxes, to try to end certain horizontal conflicts. Its legal nature is analysed in detail, - highlighting the fact that it does not invade powers reserved to the Constitutional Court, due to the difference that exists between conflicts of jurisdiction and conflicts over the exercise of powers.

Keywords

• horizontal competition conflicts between autonomous communities
• arbitration board for the resolution of conflicts in matters of state taxes assigned to the autonomous communities
• voluntary arbitration
• compulsory arbitration
• ceded taxes