Tasa judizialen inguruko eztabaidan argi apur bat: irabazi-asmodun pertsona juridikoen kasuan zilegia izan daiteke

Ordeñana Gezuraga, Ixusko

Publication year:

2012

Publication place:

Donostia-San Sebastián

ISSN:

1137-1951

Summary

According to resolution 20/2012 of 16 February handed down by the Constitutional Court, if it is for profit, in the case of legal entities that are subject to corporate tax and have a large yearly turnover, paying a fee for a civil claim procedure is in accordance with the Spanish Constitution. Three main reasons are given to justify this idea: (1) the payment of the fee is no more than participating in the payment of the expenses incurred by the exercising of jurisdictional competence, (2) the exercise of jurisdictional power ensures the protection of the legitimate interests of these legal entities, and (3) these fees are a tax directly linked to the process itself.