The Supreme Court analengeza, kudzera mu chigamulo posachedwapa, kuti kuphatikizika kwa munthu mu mndandanda wa angongole, makamaka pa nkhani ya liquidation okhudzana ndi mlandu, ufulu kuganiza kuti ndi wosalakwa mpaka lolingana chigawenga chilengezo si chomaliza. Monga momwe zigamulo zake zaposachedwa zomwe zaperekedwa pokhudzana ndi ulamuliro wotsatsa malonda pamene mabungwe a Public Administration amasiyana ndi a Treasury, Khoti Lalikulu limagamula za ulamuliro umenewu pamene wolephera ndi munthu payekha.
Ndipo zimatero ndi njira zomwezo zofunira kuti wobwereketsayo angophatikizidwa m'ndandanda wa ngongole za kampani kapena chilango cha msonkho, osati pankhani ya ngongole kapena chilango cha msonkho chomwe chimatsutsidwa kukhoti.
Khothi Lalikulu linayerekezera kukwanira kwa ufulu wolemekeza, chinsinsi ndi chitetezo cha deta yaumwini, yomwe imatetezedwa ndi nkhani 18 ya Constitution ya Spain, ndi kulengeza kuti nkhani 95 bis LGT.
Kuphatikizika kwa munthu pamndandanda wa omwe ali ndi ngongole, makamaka pankhani ya kuchotsedwa kwamilandu yokhudzana ndi mlandu, ufulu woganiza kuti ndi wosalakwa mpaka chilengezo chofananira chamilandu chitatha (ndipo, ngati kuli koyenera, njira yolangira yomwe ingakhale yocheperako. kukonzedwa m'mayankho a utsogoleri ndi mikangano-yoyang'anira). Chamber ikuwonetsa kuti kusindikizidwa kwa mndandanda wa omwe ali ndi ngongole, popanda siginecha ya ngongoleyo, kumayembekezeranso kukhalapo kwa upandu (kapena, pankhaniyi, kuphwanya) ndikuupanga poyera.
kuweruza kolimba
Pachifukwa ichi, Khothi Lalikulu linalengeza kuti kuphatikizidwa kwa wobwereketsayo, ngati salipiridwa, pamndandanda wa olephera kumangochitika pamene chigamulo chotsutsa mlandu wotsutsana ndi Boma la Treasury chikusainidwa, popanda kuchotsedwa kwa ndalamazo. Ngongole yowonetsedwa pakuchotsedwa kolumikizidwa ndi mlandu.
Siginecha iyi sikufunika, oweruza akufotokozera, kuyika wothandizira wamangawa mu dongosolo lomwe kuwonongeka komwe kumachitika chifukwa cha kuwonekera kwake pagulu ngati wamangawa - kapena ngati wachinyengo, protagonist wakhalidwe lonyozeka - ndipamwamba kwambiri kuposa kuwonongeka komwe kungathe. Nthawi ndi udindo wofalitsa pa nthawi yomwe ngongoleyo inali yosasunthika kale.
M'malo mozindikira kuthetsedwa kolumikizidwa ndi mlandu, mlanduwo umalumikizidwa ndi kuthetsedwa, kumva kuchokera ku Chamber yomwe idapereka lingaliro la kusalakwa, ufulu wofunikira womwe ungathe kusokoneza woweruza milandu kudzera pachigamulo chomaliza.
Ndipo monga Khothi Lalikulu lanena kale m'zigamulo zake zaposachedwa pa nkhani yomweyi, kusowa kwaukhondo mu General Tax Law ponena za kufunikira kwa ngongole ndi zilango za msonkho, zomwe zikuphatikizidwa mu mndandanda wa olephera, kukhala olimba, si lamulo. Chotchinga pa zomwe ananena ndiye chilango chosokoneza mfundo yotsimikizira zamalamulo zomwe, kuwonjezera pa zomwe zili mu Article 9.3 CE, ndi chimodzi mwazofunikira za General Tax Law.
