The four conservative magistrates of the Constitutional Court, who voted against the constitutionality of the Great Fortunes tax, have presented a harsh dissenting opinion in which they affirm that the Government has attacked in a “frontal to financial and political autonomy” of the Community of Madrid and, by extension, to all the regions.
The vote of the magistrates of the conservative bloc Ricardo Enriquez, Cesar Tolosa, Enrique Arnaldo y Concepción Espejel It is the response to the ruling of the majority of the TC, which with seven votes rejected the appeal of the Community of Madrid against the rule that introduced the new tax in December 2022.
The four dissenting judges consider that in the approval of this norm there is also a “contempt for the democratic principleto the rights of political representation of minorities and to the principle of tax legality.” And that legal security has been “attacked” and the legitimate confidence of citizens in the actions of public powers, due to the surprise application of the contested tax.”
Much of the vote focuses on criticizing the unilateral action of the Government central in a matter, financing, in which “the need is evident for the corresponding decision to be adopted in this area in a coordinated manner” between the State and the Autonomous Communities. And it is added that the instrument for this already exists: the Fiscal and Financial Policy Council.
The dissenting judges emphasize that “nor is the Government legitimized to make unilateral decisions“, nor is it possible for the Cortes Generales to impose them, one or the other, outside of the previously established channels and instruments.”