Poder financiero y sistemas tributarios (I) Flashcards
La expresión ‘poder financiero’
The general power of the state to tax and to spend
Dónde se encuentran los límites de les poder financiero?
In the constitution (especially in specific constitutional principals)
El papel de los principios financieros
They solve two problems:
1) Distribution of financial competence between the different public territorial entities (estado, CCAA, entes locales)
2) How to distribute tax burden between citizens, who must both contribute and benefit
Regla general relating to the limits (limit on the limits)
Financial principles need to play their role without overstepping the general limits of legislative and executive power that come from the constitution and the nature of the poder financiero.
Límite constitucional
TC has said that an ente público exercising its poder financiero cannot result in the ‘vaciamiento’ or ‘anulación’ of the ‘soberanía’ or ‘autonomía’ of an ente territorial
Works both ways:
- State can’t limit material competencies of other entities
- In turn, state keeps its own competency and political discretion.
Poder de gasto, law in which this is reflected. What else is needed to have poder de gasto?
This involves deciding how much is spent and what it’s spent on.
Reflected in a Ley de Presupuestos, which sets out a normativa. Having poder de gasto also requires some sort of poder de ingreso.
Límites al poder de gasto
Constitutional limits (especially from the EU)
In the CCAA, limits from the LOFCA (Ley Orgánica de Financiación de Comunidades Autónomas)
La relación entre el Estado y las CCAA en términos del poder de gasto y el conjunto de competencias propias
CCAA can only spend within its competencies in Art 148 (and things permitted by Art 149*) and the enumeraciones competenciales [lists of competencies] in its statutes.
*Art 149 - List of things over which state has exclusive competence, but states that things not reserved for the state can correspond to the autonomous communities by virtue of their own statutes. If they don’t put it in a statute, state has competence. When there is conflict, state wins unless the matter has been attributed to the exclusive competence of the CA. State law will always supplement.
Conversely, as long as se les hayan traspasado los servicios correspondientes, the state can spend without being restrained by Art 149.
This ‘poder de gasto de naturaleza subvencional [subsidising] y transversal’ that the state has is not unconditional. The state’s subsidising power is still subject to the boundary between competencies.
Whilst the state can determine what the CCAA spend money on in some cases, it can never ‘desconocer, desplazar o limitar’ their competencies.
The state’s ability to determine what the CCAA spend money on depends on the wideness and intensity of the competency that the CCAA has on the matter. Inverse relationship between the wideness and intensity of the competency and the conditions that the state can impose.
Poder tributario
Power to establish and regulate taxes.
Hacienda Autonómica - el poder financiero de las CCAA y sus límites
Arts 137 and 156 of the constitution recognise the right of the CCAA to manage their own interests. Political and financial autonomy.
TC has said that financial autonomy is an essential instrument for political autonomy (as well as administrative, social, and economic autonomy).
To show financial autonomy, Art 133.2 recognises the taxing power of the CCAA, according to the terms and within the limits of the law.
LOFCA (157.3 CE)
Límites del poder financiero de las CCAA
As well as the limits effecting all poder financiero, CCAA are subject to various limits (constitution and LOFCA)
- Autonomía y correspondabilidad
- Solidaridad
- Unidad
- Coordinación con la Hacienda estatal
- Igualdad
- Neutralidad
- Territorialidad de las competencias
- Prohibición de duplicidad en la imposición
- Lealtad institucional
Way to remember:
LUNATICS P
Autonomía y correspondabilidad
CCAA’s autonomy ‘para el desarrollo y ejecución de sus competencias’ (156.1 CE) constitutionally links financial and material competencies of the CCAA.
Reform of the LOFCA in 2009: includes principle of “corresponsabilidad de las CCAA y el estado en consonancia con sus competencias en materia de ingresos y gastos públicos”
i.e. Both the state and the CA are responsible, in accordance with their competencies.
This has been achieved thanks to a rise in percentage of taxes given to the CCAA, and a rise in normative competencies of the CCAA.
Solidaridad
Solidarity between nationality and regions (Art 2 CE) requires that in exercising competencies the general interest should be protected.
Requires “el establecimiento de un equilibrio económico, adecuado y justo entre las diversas partes del territorio español” (art. 138.1 CE).
This requires measures that secure the redistribution of wealth between different CCAA and equality in relation to essential and basic public services.
Unidad
The state legislator must fix the basic criteria and principals that are to be applied in the whole state territory.
Coordinación con la hacienda estatal
State can adopt measures to achieve economic stability and balance between the different parts of the territory.
CCAA must respect the coordination measures put in place by the state.
