Unpaid judicial taxes. Court action no admitted

Commentary on the Tribunal Constitucional of 6 february 2012

Abstract

Judicial rate for the exercise of the jurisdictional legal authority in the orders civil and contentious-administrative. Obligation to present the procedural writings that suppose the accomplishment of the taxable event accompanied of the voucher of the payment of the rate. There is constitutionally valid the limitation imposed by the article 35.7 of the Law 53/2002 (Fiscal, Administrative Measures and of the Social Order), that consists of determining the sustanciación of the process urged in the private prosecution that the legal persons present with spirit of profit, you hold to the Tax on Companies and with an annual high turnover, to which they accredit that they have satisfied the duty to contribute to the maintenance of the public expenditure that carries the exercise of the jurisdictional legal authority, which he they benefits in a particular way in the measure in which it judges the pretensions deduced in defense of his rights and legitimate interests in the jurisdictional civil order.