Lamulo 32/2022, la Disembala 27, Lamulo likasintha




Ofesi ya Prosecutor ya CISS

mwachidule

FILIPI VI MFUMU YA SPAIN

Kwa onse omwe amawona izi ndikuyesa.

Dziwani: Kuti a Cortes Generales avomereza ndipo ndabwera kudzavomereza lamulo ili:

ZOYAMBA

yo

Lamulo la Chisipanishi limapereka, m'nkhani yake ya 156.1, kuti Mabungwe Odziyimira Pawokha adzakhala ndi ufulu wodzilamulira pazachuma pa chitukuko ndi kupha mphamvu zawo, motsatira mfundo za mgwirizano ndi Boma la Treasury ndi mgwirizano pakati pa anthu onse a ku Spain; ndiko kuti, ikuzindikira kufunikira kwa mabungwe akumaderawa kukhala ndi chuma chawochawo kuti mphamvu zawo zikhale zogwira mtima monga chotsatira cha kasinthidwe ka State of autonomies. Chotero, pakati pa zinthu zotchulidwa pamwambapa, pali misonkho yoperekedwa yonse kapena mbali ina yake ndi Boma, monga momwe kwalongosoledwera m’nkhani 157.1.a) ya lemba la malamulo; ndi udindo, kuwonjezera, lamulo, kudzera mwa lamulo lachilengedwe, lakugwiritsa ntchito mphamvu zomwe zili mu gawo 1 la nkhani yomwe yatchulidwa 157.

Zimapanga, choncho, Organic Law 8/1980, ya September 22, pa Financing of the Autonomous Communities (LOFCA) - yosinthidwa posachedwa ndi Organic Law 9/2022, ya July 28, yomwe imafuna malamulo omwe amathandizira kugwiritsa ntchito ndalama ndi mitundu ina. zidziwitso zopewera, kuzindikira, kufufuza kapena kuimbidwa milandu, kusinthidwa kwa Organic Law 8/1980, ya Seputembara 22, pa Financing of the Autonomous Communities ndi zina zokhudzana ndi kusinthidwa kwa Organic Law 10/1995, ya Novembala 23, ya Penal Code -, dongosolo la organic lomwe boma liyenera kulamuliridwa popereka misonkho kuchokera ku Boma kupita ku Autonomous Communities. Pogwiritsa ntchito kusinthidwa komwe kwatchulidwa pamwambapa, Organic Law 8/1980, ya Seputembara 22, yaphatikiza, m'bungwe lake lazamalamulo, zinthu zokhudzana ndi kusamutsidwa kwa Autonomous Communities of the Tax pakuyika zinyalala m'malo otayirako, kuwotcha ndi zinyalala coincineration. .

Kuphatikiza apo, pokhudzana ndi Msonkho wa kusungitsa zinyalala m'malo otayiramo, kuwotcha ndi kuwotcha zinyalala, dongosolo lachilengedweli laphatikizidwa ndikuvomerezedwa ndi kusinthidwa kwa Law 22/2009, ya Disembala 18, ndi omwe amawongolera. dongosolo landalama la Madera Odzilamulira a boma wamba ndi Mizinda yokhala ndi Statute of Autonomy ndi malamulo ena amisonkho amasinthidwa.

Msonkho wa kusungitsa zinyalala m'malo otayirako, kuwotcha ndi kuwotcha zinyalala, wopangidwa ndi Law 7/2022, ya Epulo 8, pazinyalala ndi dothi loipitsidwa ndi chuma chozungulira, ukufotokozedwa ngati msonkho ku chikhalidwe chosalunjika chomwe kujambula. Kupereka zinyalala kumalo otayirako, kutenthedwa kapena kutenthedwa nawo kuti atayidwe kapena kubwezeretsedwanso mphamvu, kukhala kukakamizidwa kudera lonse la Spain, popanda kusokoneza malamulo a Mgwirizano ndi Pangano la Zachuma ndi Dziko la Basque ndi Foral Community of Navarra, motsatana.

Lamuloli likulingalira za kuthekera kochotsa msonkho ndikuwonetsa luso lowongolera ndi kasamalidwe ku Autonomous Communities. Makamaka, zadziwika kuti Madera Odzilamulira atha kuonjezera mitengo yamisonkho yomwe ili m'malamulo pokhudzana ndi zinyalala zoyikidwa, zotenthedwa kapena zotenthetsera limodzi m'madera awo.

Kuonjezera apo, lamuloli limakhazikitsa kuti kusonkhanitsa msonkho kudzaperekedwa kwa Mabungwe Odziyimira pawokha kutengera malo omwe zochitika zokhoma msonkho zidzachitikira; ndi kuti kuthekera kwa kasamalidwe, kuchotsedwa, kusonkhanitsa ndi kuyang'anira msonkho kumayenderana ndi State Tax Administration Agency kapena, ngati kuli koyenera, kumaofesi okhala ndi ntchito zofananira za Autonomous Communities, malinga ndi zomwe zakhazikitsidwa mu Statutes of Autonomy of the Madera Odziyimira pawokha ndi malamulo otengera misonkho omwe, ngati kuli koyenera, amavomerezedwa.

Momwemonso, zikutsimikizira kuti zonse zomwe zikutanthawuza kuyika malire a msonkho ndi kugawidwa kwa mphamvu zokhazikika ku Autonomous Communities zidzagwira ntchito pokhapokha mapangano ogwirizanawo apangidwa m'mabungwe a mgwirizano pankhani zandalama zodziyimira pawokha zomwe zakhazikitsidwa m'mabungwe athu. ndi malamulo azamalamulo machitidwe oyendetsera kayendetsedwe kazachuma amasinthidwa ngati kuli kofunikira kuti akonze msonkhano wachigawo ngati msonkho.

II

The Andalusian Statute of Autonomy, yosinthidwa ndi Organic Law 2/2007, ya Marichi 19, pasadakhale zomwe zili mu Article 10.2 ya LOFCA, imayang'anira munkhani 178 misonkho yomwe idaperekedwa ku Autonomous Community of Andalusia. Chifukwa chake, kutha kwa Misonkho pakuyika zinyalala m'malo otayiramo, kuyatsa ndi kuwotcha zinyalala kumafuna kusintha kwa zomwe zili mu lamulo ili la Statute of Autonomy kuphatikiza kutha kwa msonkho uwu.

Kumbali ina, nkhani yomweyi ya 178 ya Lamulo la Kudzilamulira imapereka kuti zomwe zili mkati mwake zikhoza kusinthidwa ndi mgwirizano pakati pa Boma ndi Autonomous Community, zomwe ziyenera kusinthidwa ngati bilu, popanda kuganiziridwa kuti ndi kusinthidwa kwa Lamulo.

Pazifukwa izi, a Mixed Commission on Economic and Fiscal Affairs State-Autonomous Community of Andalusia, pamsonkhano womwe unachitika pa Seputembara 27, 2022, idavomereza Pangano lovomereza kusamutsidwa kwa Misonkho pakusungitsa zinyalala m'malo otayiramo, kuwotcha. ndikuwotchera zinyalala pamodzi ndikukhazikitsa kukula ndi zikhalidwe za kutha kwa Autonomous Community.

Momwemonso, lamulo lomwe tsopano lalengezedwa likupitilira kusintha zomwe zili mu Statute of Autonomy of the Autonomous Community of Andalusia ku gawo latsopano la Misonkho pakuyika zinyalala m'malo otayiramo, kuyatsa ndi kuwotcha zinyalala zomwe zikuganiziridwa. mu Law Organic Law 8/1980, ya Seputembara 22 ndi Law 22/2009, ya Disembala 18, komanso ikupitilizabe kuwongolera dongosolo lomwe laperekedwa ku Autonomous Community of Andalusia.

Nkhani imodziyo ikusintha zomwe zili m'nkhani 178.1 ya Statute of Autonomy for Andalusia kuti iwonetsetse kuti zokolola za Misonkho pakuyika kwa zinyalala m'malo otayirako, kuwotcha komanso kuwotcha zinyalala zimasamutsidwa ku Gulu Lodzilamulirali. Momwemonso, njira yatsopano yachinayi yodutsa ikuwonjezedwa yomwe imayang'anira kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake.

Pankhani yogwira ntchito, kulowa kwa lamuloli kumaperekedwa kuyambira Januware 1, 2023.

Nkhani Yokhayo Kusintha kwa Chilamulo 18/2010, ya Julayi 16, yaulamuliro woletsa misonkho ya Boma ku Autonomous Community of Andalusia ndikukonza kuchuluka ndi zikhalidwe zomwe zayimitsidwa.

Lamulo la 18/2010, la Julayi 16, paulamuliro wopereka misonkho kuchokera ku Boma kupita ku Autonomous Community of Andalusia ndikukhazikitsa kukula ndi zikhalidwe za ntchitoyo, zimasinthidwa motere:

  • A. Ndime 1 idasinthidwa, idalembedwa motere:

    Ndime 1 Kupereka misonkho

    Ndime 1 ya nkhani 178 ya Organic Law 2/2007, ya Marichi 19, yokonzanso Statute of Autonomy for Andalusia, idasinthidwa, yomwe imati motere:

    1. Tumizani ku Autonomous Community of Andalusia kutsatira zotsatirazi:

    • a) Misonkho Yaumwini, pang'ono, paperesenti ya 50 peresenti.
    • b) Misonkho ya Chuma.
    • c) Msonkho wa Cholowa ndi Zopereka.
    • d) Msonkho pa Kusamutsidwa kwa Patrimonial ndi Malamulo Olembedwa.
    • e) Misonkho Yotchova Njuga.
    • f) Misonkho ya Value Added Tax, pang’onopang’ono, paperesenti ya 50 peresenti.
    • g) Msonkho Wapadera wa Mowa, mwapang'ono, paperesenti ya 58 peresenti.
    • h) Msonkho Wapadera wa Vinyo ndi Zakumwa Zothira, pang’ono, paperesenti ya 58 peresenti.
    • i) Msonkho Wapadera wa Zinthu Zapakatikati, mwapang'ono, paperesenti ya 58 peresenti.
    • j) Msonkho Wapadera wa Mowa ndi Zakumwa Zotengedwa, pang’ono, paperesenti ya 58 peresenti.
    • k) Msonkho Wapadera wa Ma Hydrocarbons, pang'onopang'ono, paperesenti ya 58 peresenti.
    • l) Misonkho Yapadera pa Ntchito za Fodya, pang'onopang'ono, paperesenti ya 58 peresenti.
    • m) Msonkho Wapadera wa Magetsi.
    • n) Msonkho Wapadera wa Njira Zina Zamayendedwe.
    • ) Msonkho pa Malonda Ogulitsa Ma Hydrocarbon Ena.
    • o) Msonkho wa kusungitsa zinyalala m’malo otayiramo, kuwotcha ndi kuwotcha pamodzi zinyalala.

    Kuponderezedwa kotheka kapena kusinthidwa kwa misonkho iliyonse yomwe yanenedwa kudzatanthauza kutha kapena kusinthidwa kwa kuyimitsidwa.

    LE0000242262_20100718Pitani ku Affected NormLE0000422862_20100718Pitani ku Affected Norm

  • Kumbuyo. Njira yatsopano yodutsamo yachinayi ikuwonjezeredwa, yomwe imalembedwa motere:

    Gawo lachinayi la Transitory Dongosolo la kusintha kwa ntchito zomwe zikugwirizana ndi kugwiritsa ntchito Msonkho pakuyika zinyalala m'malo otayiramo, kuyatsa ndi kuwotcha zinyalala pamodzi.

    Ntchito zogwiritsiridwa ntchito kwa Msonkho pakuyika zinyalala m'malo otayiramo zinyalala, kuwotcha ndi kuwotcha pamodzi zinyalala zimagwiridwa ndi State Tax Administration Agency mpaka zitaganiziridwa bwino ndi Autonomous Community.

    Ngati bungwe la Autonomous Community pambuyo pake litenga ntchitozi, kusamutsa kwa zinthu kapena zothandizira anthu zomwe zimagwiritsidwa ntchito ndi State Tax Administration Agency pazifukwa izi sizingachitike.

    LE0000422862_20100718Pitani ku Affected Norm

Single komaliza kupereka Kulowa mu mphamvu

Tsikuli liyamba kugwira ntchito tsiku lotsatira litasindikizidwa mu Official State Gazette, ngakhale liyamba kugwira ntchito kuyambira Januware 1, 2023.

Choncho,

Ndikulamula anthu onse a ku Spain, aliyense payekha ndi akuluakulu, kuti asunge ndi kusunga lamulo ili.