Acceso usuarios
Joan Pagès Gatés
La lamentable evolución legislativa y jurisprudencial que ha experimentado el tradicional impuesto municipal de plusavalía ha tenido de positivo el debate doctrinal generado sobre aspectos basilares del ordenamiento jurídico que van más allá de la imposición municipal
The regrettable legislative and jurisprudential evolution of the traditional municipal capital gains tax (IIVTNU) has, as a positive outcome, sparked doctrinal debate on foundational aspects of the legal system that extend beyond municipal taxation. One such aspect trans-cends even tax law itself: the artificially contested issue of the temporal effects of declara-tions of unconstitutionality. The Constitutional Court’s case law on the IIVTNU has paved the way for interpreting current legislation in light of legal dogmatics, which is the product of a rational reconstruction of legal principles. This interpretation firmly establishes that the ordinary effects of declarations of unconstitutionality are ex tunc—retroactive. This doctrinal clarity has led the Supreme Court to revise its position on the scope of Constitu-tional Court Judgment 59/2017, opening the door to the ex officio review of final adminis-trative acts and, alternatively, allowing for claims of state liability for damages
