Los Tribunales Económico-Administrativos dejan de estar legitimados para plantear cuestiones prejudiciales: STJUE, de 21 de enero de 2020, Asunto C‑274/14

  1. LUIS MIGUEL MULEIRO PARADA 1
  1. 1 Universidade de Vigo
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    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Unión Europea Aranzadi

ISSN: 1579-0452

Year of publication: 2020

Issue: 7

Type: Article

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Abstract

The STJUE of January 21, 2020 (JUR\2020\20551), has modified the criteria of the Court, determining that the economic-administrative "courts" are not independent and impartial and, therefore, are not entitled to refer questions for a preliminary ruling. The pronouncement has important legal effects because it implies the necessary reform of our tax regulations. This article analyses the argumentation of the sentence and propose the legal possibilities to adapt the Spanish regulations.

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