IFom 720 sisibhengezo esinolwazi apho abahlawuli berhafu abahlala eSpain bazisa abasemagunyeni berhafu bempahla kunye namalungelo abekwe phesheya, njengezindlu, iiakhawunti zebhanki kunye nezinye ii-asethi zemali.
NgoJanuwari 27, 2022, ngokupapashwa kwesigwebo kwimeko ye-C-788/19, umlo owaqalwa yi-AEDAF ngo-2013 ngokuchasene nale nkcazo yolwazi uphela, ngokuyivakalisa ngokuchasene nomthetho weManyano.
I-CJEU iqala ngokuxoxa ukuba utshintsho olusungulwe nguMthetho 7/2012, we-29 ka-Oktobha, kwi-LGT, iRhafu yeNgeniso yoBuqu kunye neRhafu yeRhafu imele uthintelo lokuhamba ngokukhululekileyo kwenkunzi kuba idimaza abatyali-mali baseSpain ekwenzeni utyalo-mali. okanye ithintele okanye ithintele ukukwazi kwabo ukwenza njalo, kwaye ikwaqwalasela inkqubo esekiweyo malunga neziphumo zokungathotyelwa okanye ukungafezeki okanye ukuthotyelwa kwangexesha kunye nesibophelelo sokunika ingxelo ngempahla kunye namalungelo abekwe kumazwe angaphandle ukuba axhatshaze, alinganisele, afaneleke ezi mpahla ezibekwe phesheya njengoko "unjustified". inzuzo eyinkunzi”, ngaphandle kokuba nokwenzeka, ekusebenzeni, ukubiza ummiselo.
I-CJEU igxininisa ukuba umthetho onjengalowo uhlalutyiweyo, owawucingela ubukho bobuqhetseba ngenxa yenyaniso elula yokuhlangabezana neemfuneko ezithile ngaphandle kokuvumela umhlawuli werhafu ukuba atshabalalise ukucingelwa okuthethiweyo, uya kudlulela ngaphaya koko kuyimfuneko ukuze kuphunyezwe injongo yokulwa nokuphepha irhafu. kunye nokujikeleza, kwaye akuthetheleli ubukho bothintelo lokuhamba kwenkunzi.
Kwaye yongeza ukuba ngokugunyazisa imimiselo yaseSpeyin yolawulo lwerhafu ukuba iqhube, ngaphandle komda wexesha, ukulungelelanisa irhafu etyalwa iimpahla okanye amalungelo aphesheya angakhange abhengezwe okanye abhengezwe ngokungafezeki okanye ngokungalindelekanga kwimodeli 720. , ayivelisi kuphela umphumo ongenakuchazwa, kodwa ivumela igunya lerhafu ukuba libuze umyalelo osele ufunyenwe ngumhlawuli werhafu, ochasa imfuno esisiseko efana nokuqiniseka ngokusemthethweni.
Ngokuphathelele ukulingana kwesohlwayo se-150% yerhafu ebalwa kwiimali ezihambelana nexabiso lempahla okanye amalungelo aphethwe phesheya, i-CJEU ithatha le ntlawulo ibe yimali eninzi, iphawula ukuba - nangona i-Spain ityhola ukuba izohlwayo ezithengiweyo ziphantsi kwesibophelelo. kwirhafu, akunakuphikiswa ukuba ukumiselwa kwayo kunxulumene ngokuthe ngqo nokwaphulwa kwemfanelo yokuvakalisa ngokuthe ngqo, kwaye iqukumbela ngelithi i-150% yesohlwayo ibandakanya ukuphazamiseka okungenamkhethe kwintshukumo ekhululekileyo yenkunzi, ukuya kuthi ga kwinqanaba lokuba 'inokukhokelela kubuvuvu obunokuthi bube nefuthe elibi. kuthetha ukuba nangona i-100% yexabiso le-asethi kunye namalungelo kumazwe angaphandle, ityala lerhafu alinakufezekiswa.
Kwaye, ekugqibeleni, i-CJEU ijongana nokulingana kwezohlwayo ezimiselweyo ezinxulumene nokungathotyelwa okanye ukungafezeki okanye ukuthotyelwa kwangexesha ngemodeli 720, izohlwayo ezinokuthi zibe 15, 50 okanye 66 amaxesha aphezulu kunezo zisebenza kwizono ezifanayo kwiinkqubo zenkundla kuphela. kunye nesixa sayo sisonke singaqingqwanga, kuqukunjelwa ukuba izohlwayo ezixeliweyo zimisela uthintelo olungalinganisekiyo lokuhamba ngokukhululekileyo kwenkunzi.
Kwesi sigwebo kulandela ukuba kukho uxanduva olungenantandabuzo lobuzwe boLawulo, ilungelo abahlawuli berhafu abanalo nakwimeko apho isohlwayo sithe saba sesokugqibela.
Isiqendu 32.5 soMthetho 40/2015, ka-Oktobha 1, simisela iimfuno zokufuna uxanduva lwezemali ngomonakalo owenziwe ngenxa yokusetyenziswa komgaqo ochazwe ngokuchasene nomthetho we-European Union. Le yinkqubo elinganiselweyo kakhulu: ukuba umhlawuli werhafu uye wabhena ngexesha elifanelekileyo malunga nesenzo solawulo esibangela umonakalo, kwaye ufumene isigwebo sokuchithwa, ngaphandle kokuba utyhola kule nkqubo yokwaphulwa komthetho we-European Union. .
Ngokunxulumene nalo mgaqo, iKhomishoni yathatha amanyathelo asemthethweni ngoJuni ka-2020, ilindele isigqibo esivela kwi-CJEU, malunga nenkqubo yoxanduva lwe-patrimonial, ityhola ukuba iyaphikisana nomgaqo osebenzayo ngokuguqula uxanduva lwe-patrimonial yowiso-mthetho welizwe ukuba isiphumo sokuphulwa komthetho woManyano lweqela elenzakeleyo ukuba lifake ngaphambili inyathelo ngokuchasene nesenzo solawulo, naxa umonakalo uphumela ngokuthe ngqo emthethweni.
Kuzo zonke ezi zizathu, isigwebo esitsha seCJEU sinokubonwa kwangaphambili, esinokunyanzela uRhulumente ukuba aphinde acinge ngenkqubo yoxanduva lwe-patrimonial ukusuka phantsi xa kukho ukuphulwa komthetho woluntu, okanye, ubuncinane kule meko, imodeli 720. (kunye nabo bonke abo baphakanyisiweyo kwaye baya kuphakanyiswa), khulula izithintelo.
Ukongeza, esi sigwebo sivula indlela yokufakwa kwezikhalazo nguye nawuphi na umntu wendalo okanye osemthethweni ogunyazisiweyo ngenxa yokungathobeli okanye ukuthobela ngokungagqibelelanga okanye kwangexesha ngesinyanzeliso solwazi esichazwe ngumfuziselo 720 wokubanga imbuyekezo yentlawulo ehlawulweyo.
Kwaye malunga nohlengahlengiso olwenziweyo, kuya kufuneka ukuhlalutya imeko ngemeko, kuxhomekeke ekubeni ngaba uhlengahlengiso lwaluzithandela okanye lubekwe.
Ke ngoko, kwiinkqubo zokuzithandela, kuya kufuneka ukuba kuhoywe isibhengezo esenziwe malunga nonyaka ezalwe ngawo ii-asethi okanye amalungelo, kubhengezwa kwiziko lommiselo ngokumalunga neenzuzo zentengo ezinkulu ezingathethelelekanga, nokuba zivela kumaxesha erhafu amiselweyo.
Kwaye kwimimiselo ebekiweyo, kuya kufuneka ukuba uhlukanise iimeko apho isenzo sokuthotyelwa senziwe esidlangalaleni okanye cha, phakathi kwezinye iinkcukacha. Nakweyiphi na imeko, ukusukela ngoku, bonke abahlawuli berhafu abahlala eSpain kunye nempahla engachazwanga kunye/okanye amalungelo aphesheya banokuthi ngokuzithandela bahlengahlengise imeko yabo ngaphandle koloyiko lolawulo lwezohlwayo olulinganisa uhlengahlengiso ngokuzithandela kunye nezo zibangelwa zizenzo zabahloli.
