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question of unconstitutionality of the Rules of Operations INCOME linked

The High Council Official College of Commercial holders of Spain brought before the Third Chamber of the Supreme Court judicial review against the RD 1793/2008 to understand that that statute was contrary to law.

The statute requires the taxpayer in the transactions, the application of market value, modifying the existing legislation which reserved this power to the Administration. This means a tremendous burden on the interested applicant, who lacks the means to know what the market value.

Jaume Prats

The appeal emphasizes that regulatory scheme designed to effects of combat ejerccio check the powers of government violates the right to effective judicial protection.

The Board agrees to raise the issue of unconstitutionality of paragraphs 2 and 10 of Article 16 TRLIS 4 / 2004 for its inappropriateness in Article 25.1 of the Constitution.

Jaume Prats

Barcelona Advocats