La Facultad de los Tribunales Económico–Administrativos para plantear cuestiones prejudiciales ante el Tribunal de Justicia de la Unión Europea electrónico una oportunidad para reformar su régimen jurídico y dotarles de independencia Marina Castro Bosque
By: Castro Bosque, Marina
.
Material type: 
ArticleOther title: The competence of the economic–administrative tribunals to raise preliminary rulings before the European Court of Justice: an opportunity to amend their legal regime.Subject(s): TRIBUNALES ECONOMICO ADMINISTRATIVOS | CUESTIONES PREJUDICIALES | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEASOnline resources: Click here to access online
In:
Crónica Tributaria n.185, 4/2022, p. 57-89Summary: En la sentencia de 21 de enero de 2020, el Tribunal de Justicia de la Unión Europea (TJUE) declaró que el Tribunal Económico–Administrativo Central (TEAC) no cumple con la exigencia de independencia exigida por el art. 267 del Tratado de Funcionamiento de la Unión Europea (TFUE) que caracteriza a los órganos jurisdiccionales y, consecuentemente, no es competente para plantear cuestiones prejudiciales. Ante esta situación el legislador español ha asumido la jurisprudencia del Tribunal europeo y ha mantenido la regulación jurídica actual de los Tribunales Económico–Administrativos (TEA) asumiendo que carecen de la referida facultad. No obstante, tal y como se pondrá de manifiesto en este estudio, existen otras opciones de política legislativa, como aprovechar la doctrina jurisprudencial del TJUE y acometer los cambios oportunos en la regulación de los TEA de manera que su consideración de órgano jurisdiccional sea incuestionable y con ello “rehabilitar” su facultad para plantear cuestión prejudicial ante el TJUE. Summary: In the Judgment of January 21, 2020, the European Court of Justice (ECJ) has declared that the Central Economic–Administrative Tribunal does not comply with the requirement of independence established by art. 267 of the Treaty on the Functioning of the European Union (TFEU) which characterizes any Court. Consequently, the ECJ declares inadmissible the request for a preliminary ruling submitted by the economic–administrative body. Faced with this situation, the legislator has assumed the jurisprudential
doctrine and has maintained the current regulation of the Economic–Administrative Tribunals, assuming that they lack the aforementioned power. However, in this study other legislative policy options will be analyzed as to undertake the appropriate changes in the regulation of the Economic–Administrative Tribunals in such a way that their consideration as a jurisdictional body is recognized. This option is clearly more dvantageous since it would allow the Courts to raise a preliminary ruling before the ECJ and will better guarantee the rights of taxpayers.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | CT/2022/185CAS-3 (Browse shelf) | Available | CT/2022/185CAS-3 |
Resumen
Bibliografía
En la sentencia de 21 de enero de 2020, el Tribunal de Justicia de la Unión Europea (TJUE) declaró que el Tribunal Económico–Administrativo Central (TEAC) no cumple con la exigencia de independencia exigida por el art. 267 del Tratado de Funcionamiento de la Unión Europea (TFUE) que caracteriza a los órganos jurisdiccionales y, consecuentemente, no es competente para plantear cuestiones prejudiciales. Ante esta situación el legislador español ha asumido la jurisprudencia del Tribunal europeo y ha mantenido la regulación jurídica actual de los Tribunales Económico–Administrativos (TEA) asumiendo que carecen de la referida facultad. No obstante, tal y como se pondrá de manifiesto en este estudio, existen otras opciones de política legislativa, como aprovechar la doctrina jurisprudencial del TJUE y acometer los cambios oportunos en la regulación de los TEA de manera que su consideración de órgano jurisdiccional sea incuestionable y con ello “rehabilitar” su facultad para plantear cuestión prejudicial ante el TJUE.
In the Judgment of January 21, 2020, the European Court of Justice (ECJ) has declared that the Central Economic–Administrative Tribunal does not comply with the requirement of independence established by art. 267 of the Treaty on the Functioning of the European Union (TFEU) which characterizes any Court. Consequently, the ECJ declares inadmissible the request for a preliminary ruling submitted by the economic–administrative body. Faced with this situation, the legislator has assumed the jurisprudential
doctrine and has maintained the current regulation of the Economic–Administrative Tribunals, assuming that they lack the aforementioned power. However, in this study other legislative policy options will be analyzed as to undertake the appropriate changes in the regulation of the Economic–Administrative Tribunals in such a way that their consideration as a jurisdictional body is recognized. This option is clearly more dvantageous since it would allow the Courts to raise a preliminary ruling before the ECJ and will better guarantee the rights of taxpayers.
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