Post by account_disabled on Mar 12, 2024 23:20:59 GMT -6
In STC 60/2015, of March 18, the exceptional nature of the limitation of the effects of sentences declaring unconstitutionality for pro-future situations was affirmed , defined as "[ ] new cases or with administrative procedures and processes judicial proceedings where a final resolution has not yet been issued [ ]». In similar terms, STC 126/2019, of October 31, was pronounced (RTC 2019, 126).
The Supreme Court warns that the interpretation DJ USA of the limits of the effects of the declaration of unconstitutionality is not altered by the provision of art. 32.6 of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, when it establishes that «[ ] the sentence that declares the unconstitutionality of the norm with the rank of law or declares the nature of a norm contrary to the Law of the European Union will take effect from the date of its publication in the "Official State Gazette" or in the "Official Journal of the European Union", as the case may be, unless otherwise established [ ]", given that this provision It is intended to configure the regime of patrimonial liability derived from the declaration of unconstitutionality, and, therefore, it does not refer to the question of to what extent the effect of the declaration of unconstitutionality is applicable to the contested administrative action itself.
Consequently, and with respect to the delimitation of effects made by STC 182/2021, of October 26, the Supreme Court declares that what is relevant is that the Constitutional Court equates, for the purposes of intangibility:
i) situations decided definitively by means of a sentence with the force of res judicata , a limit expressly imposed by art. 40.1 LOTC;
ii) final administrative resolutions ; and,
iii) consolidated situations , which include, for these exclusive purposes:
a) provisional or final settlements that have not been contested as of the date of this ruling; and
b) self-assessments whose rectification has not been requested ex art. 120.3 LGT as of said date.
As a consequence of the foregoing, the Supreme Court declares, as a doctrine of cassational interest, that the cases in which, like the one in this case, the tax assessment has been temporarily challenged , cannot be classified as a “consolidated situation” that prevents the application of the effects declared in STC 182/2021, of October 261”.