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Pérez Bernabeu, Begoña (2016)
Publisher: Aranzadi
Languages: Spanish; Castilian
Types: Article
Subjects: Responsabilidad patrimonial, Legislador, Indemnización, Prospectividad, Ayuda de Estado, Inconstitucionalidad, Nulidad, Efectos presupuestarios, Administration's Patrimonial Liability, Damage liability of the legislator, Damage compensation, Prospectivity, State aid, Unconstitutionality, Nullity, Budgetary implications, Derecho Financiero y Tributario
La responsabilidad patrimonial del Estado es un instituto básico en un Estado de Derecho, extendiéndose a los tres poderes del Estado: Legislativo, ejecutivo y judicial. En la actualidad existe un elevado grado de consenso en nuestro país al afirmar que el reconocimiento constitucional de la responsabilidad patrimonial del Estado legislador reside en el apartado 3 del artículo 9 de nuestra Constitución. En el ámbito tributario este instituto reviste una especial importancia habida cuenta de la situación de desigualdad existente entre los contribuyentes y la Administración, la cual ostenta una situación de privilegio y preeminencia. En el ámbito tributario, sobre el fundamento de la tesis indemnizatoria, se aplica el régimen general de responsabilidad patrimonial del Estado legislador previsto en los artículos 139 a 144 LRJPAC, si bien su aplicación presenta ciertas particularidades en diversas cuestiones, de cuyo estudio se encarga este trabajo. Administration's patrimonial liability is an essential institute in a constitutional state and it covers the three branches of government (executive, legislative and judicial). Nowadays there is a high degree of consensus on accepting that the legal constitutional basis for establishing a legislator responsibility regimen is paragraph 3 of article 9 of Spanish Constitution. In tax matters, this institution appears to be deemed an essential tool to equate the position of the tax payer and the tax Administration clothed with privileges and special powers. In the tax area, on the basis of the compensation theory, general regimen (envisaged in articles 139-144 LRJPAC) applies to tax matters but its application presents certain peculiarities that are the subject of study of this paper.
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