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22 marzo, por el que se introducen diversas medidas tributarias y administrativas dirigidas a la reducción del déficit público, con los efectos señalados en el Fundamento jurídico 6 de esta Sentencia. Publíquese esta Sentencia en el “Boletín Oficial del Estado”. Dada en Madrid, a ocho de junio de dos mil diecisiete.

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In re Special Tax Declaration of the Royal Decree Law 12/2012 (Sentencia 73/2017)

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Spain

National Court

Constitutional Court of Spain

Date: Jun 8, 2017

Summary: During the recent crisis, several states implemented under the suggestion of the OECD several measures to intake avoided or evaded and located abroad. In 2012, during the Spanish financial crisis, the government approved royal decree 12/2012, which introduced some measures to reduce the public debt through voluntary disclosure procedures. Several parliamentarians appealed the decision of the government, claiming that it was the parliament to have the exclusive power to decide on such matters, which impacted heavily on the rights of citizens. The court sustained that such measures that impacted the duty of citizens to contribute to the well being of the nation and the right of citizens to be taxed according to their economic contribution capacity had been infringed, and such decision could only be made by the Spanish parliament

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Sentencia 73/2017, de 8 de junio de 2017
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In re Special Tax Declaration of the Royal Decree Law 12/2012 (Sentencia 73/2017)

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