Una nueva parafiscalidadConstitucionalidad de las "tarifas" como prestaciones patrimoniales de carácter público no tributarias
- Ada Tandazo Rodríguez
- Pedro Manuel Herera Molina
ISSN: 1577-2233
Year of publication: 2019
Issue: 142
Pages: 29-43
Type: Article
More publications in: Tributos locales
Abstract
According to the Spanish Constitutional Court, the fees regulated in the Public Sector Contracts Act comply with the principle of legal reservation (article 31 (3) of the Spanish Constitution).In our view, this implie sproving that the authorities have chosen the best way to provide the service, accordíng to sustainabilityandefficiencycriteria.Furtherrequirementspro-videdbysectoriallegíslatíonmustalsobe met(e.g.affordabilityof water prices). Moreover, this paper addresses other problems and practical difficulties of the current law