isifinyezo
UFILIPI VI INKOSI YASESPAIN
Kubo bonke abakubonayo lokhu bese bezama.
Yazi: Ukuthi ama-Cortes Generales agunyaze futhi ngiza ukuzogunyaza lo mthetho olandelayo:
ISANDULELA
yo
Umthethosisekelo wase-Spain uhlinzeka, esihlokweni sawo esithi 156.1, ukuthi Imiphakathi Ezizimele izojabulela ukuzimela kwezezimali ekuthuthukiseni nasekusebenziseni amandla ayo, ngokuvumelana nezimiso zokusebenzisana noMnyango Wezezimali Wombuso kanye nobumbano phakathi kwabo bonke abaseSpain; okusho ukuthi, iyasibona isidingo sokuthi lawa mabhizinisi ezindawo abe nezinsiza zawo ukuze enze amandla awo afanele asebenze njengomphumela wokumiswa koMbuso wokuzibusa. Ngakho, phakathi kwezinsiza ezishiwo ngenhla, kunezintela ezikhishwa uMbuso ngokuphelele noma ingxenye, njengoba kushiwo ngokucacile ku-athikili 157.1.a) yombhalo womthethosisekelo; ngegunya, ngaphezu kwalokho, lomthethonqubo, ngomthetho wezinto eziphilayo, wokusetshenziswa kwamandla aqukethwe esigabeni 1 se-athikili ekhonjiwe 157.
Ngakho-ke, ihlanganisa uMthetho Wezinto Eziphilayo 8/1980, wangomhla zingama-22 kuSeptemba, mayelana Nokuxhaswa Ngezimali Kwemiphakathi Ezimele (LOFCA) - esanda kuguqulwa yi-Organic Law 9/2022, kaJulayi 28, edinga imithetho evumela ukusetshenziswa kwezimali nezinye izinhlobo. yolwazi lokuvimbela, ukutholwa, uphenyo noma ukushushiswa kwamacala obugebengu, ukuguqulwa kwe-Organic Law 8/1980, yango-September 22, mayelana Nezezimali Zemiphakathi Ezizimele kanye nezinye izinhlinzeko ezihlobene kanye nokuguqulwa kwe-Organic Law 10/1995, yangoNovemba 23, ye-Penal Code -, uhlaka olujwayelekile lwe-organic okumele kuphathwe ngalo umbuso wokwabelwa kwezintela ukusuka kuHulumeni ukuya emiphakathini ezimele. Ngokuguqulwa okukhulunywe ngenhla, i-Organic Law 8/1980, yangomhla zingama-22 kuSepthemba, ifake, emgudwini wayo wezomthetho, izici ezihlobene nokudluliswa kwe-Autonomous Communities of the Tax ngokufakwa kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokuhlangana kwemfucuza. .
Ngaphezu kwalokho, maqondana neNtela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kwemfucuza ngokuhlanganyela, lolu hlaka olujwayelekile lwezinto eziphilayo lugcwalisekile futhi lwagunyazwa ngokuguqulwa koMthetho 22/2009, kaDisemba 18, yilowo olawulayo. uhlelo lokuxhasa ngezimali Imiphakathi Ezizimele yombuso ofanayo namadolobhakazi aneSitatimende Sokuzimela kanye nemithetho ethile yentela iyalungiswa.
Intela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa nokushiswa kwemfucuza ngokubambisana, edalwe uMthetho 7/2022, wangomhla ka-April 8, emfucumfucwini kanye nenhlabathi engcolile yomnotho oyindilinga, ivezwa njengendlela yokuhlonipha imvelo engaqondile eyaqoshwayo. ukulethwa kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa noma ukushiswa ngokuhlanganyela ukuze kulahlwe noma kutholakale amandla, okuphoqeka kuyo yonke indawo yaseSpain, ngaphandle kokubandlulula imithetho Yesivumelwano Nesivumelwano Sezomnotho Nezwe Lase-Basque kanye Nomphakathi We-Foral wase-Navarra, ngokulandelana.
Umthetho oshiwo ucabanga ukuthi kungenzeka kuhoxiswe intela futhi kufakwe amandla okulawula nokuphatha eMiphakathini Ezizimele. Ikakhulukazi, kusungulwe ukuthi Imiphakathi Ezizimele ingase yenyuse amanani entela afakwe emthethweni mayelana nemfucuza ediphozithiwe, eshisiwe noma eshiswe ngokuhlanganyela ezindaweni zayo.
Ukwengeza, umthetho ubeka ukuthi ukuqoqwa kwentela kuzokwabelwa Imiphakathi Ezizimele ngokusekelwe endaweni lapho imicimbi ekhokhiswa intela ekhokhiswayo izokwenzeka khona; kanye nokuthi amandla okuphatha, ukuqedwa, ukuqoqwa kanye nokuhlolwa kwentela ahambisana ne-Ejensi Yokulawulwa Kwentela Kahulumeni noma, lapho kufanele, namahhovisi anemisebenzi efanayo Yemiphakathi Ezizimele, ngokwemibandela esungulwe kuSitatimende Sokuzibusa Imiphakathi Ezizimele kanye nemithetho yokudluliselwa kwezintela okuthi, lapho kufanele, ivunyelwe.
Ngokufanayo, ithola ukuthi zonke lezo zinhlinzeko ezisikisela ukubekwa endaweni kwesivuno sentela kanye nokwabiwa kwamandla e-normative Emiphakathini Ezizimele zizosebenza kuphela lapho izivumelwano ezihambisanayo zikhiqizwa ohlakeni lwesikhungo lokubambisana ezindabeni zokuxhasa ngezimali ezizimele ezisungulwe emiphakathini yethu. kanye nemithethonqubo yezomthetho Izinkambiso zokulawula zohlelo lwezezimali zishintshwa ngokuzenzakalelayo njengoba kudingeka ukuze kulungiselelwe iseshini yomhlangano njengenkokhelo.
II
I-Statute of Autonomy of Catalonia, esigunyazwe i-Organic Law 6/2006, yangomhla ka-Julayi 19, ngaphambi kwezinhlinzeko ze-athikili 10.2 ye-Organic Law 8/1980, yangomhla zingama-22 Septhemba, silawula ekuhlinzekweni okwengeziwe kwesikhombisa izintela ezidluliselwa ku-Autonomous. Umphakathi waseCatalonia. Ngenxa yalokho, ukumiswa kweNtela ekufakweni kwemfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kanyekanye kwemfucuza kudinga ukulungiswa kokuqukethwe kwalo mthetho weSitatimende Sokuzimela esihlanganisa ukuyekwa kwale ntela.
Ngakolunye uhlangothi, ukuhlinzekwa okufanayo okungeziwe okusebenzayo kweSitatimende Sokuzibusa kunikeza ukuthi okuqukethwe kuso kungashintshwa ngesivumelwano phakathi kukaHulumeni Nomphakathi Ezizimele, esizocutshungulwa njengomthethosivivinywa, ngaphandle kokubhekwa njengokuguqulwa koMthethosisekelo. Ukuzimela. Isimiso.
Ngalezi zinhloso, I-Mixed Commission for Economic and Fiscal Affairs State-Autonomous Community of Catalonia, kuseshini yomhlangano wonke eyayibanjwe ngoSepthemba 26, 2022, igunyaze Isivumelwano sokwamukela ukunikezwa Kwentela ekufakweni kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa. kanye nokushiswa ngokuhlanganyela kwemfucuza kanye nokubeka ububanzi nemibandela yalokhu kuqedwa koMphakathi Ozimele.
Ngokunjalo, umthetho osumenyeziwe manje uyaqhubeka nokulungisa okuqukethwe kweSitatimende Sokuzimela Somphakathi Ozimele waseCatalonia esabelweni esisha seNtela yokufaka imfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kanyekanye kwemfucuza okucatshangwayo. kuMthetho we-Organic Law 8/1980, wangomhla zingama-22 ku-September kanye nakuMthetho 22/2009, wango-December 18, futhi uyaqhubeka nokulawula isimiso esithile salokho kunikezwa ku-Autonomous Community of Catalonia.
I-athikili eyodwa ilungisa okuqukethwe kokunikezwa okwengeziwe kwesikhombisa KweSitatimende Sokuzimela Kwe-Catalonia ukuze kucaciswe ukuthi ukusebenza Kwentela ekufakweni kwemfucuza ezindaweni zokulahla imfucumfucu, ukushiswa kanye nokushiswa kwemfucuza ngokuhlanganyela kudluliselwa kulo Mphakathi Ozimele .
Mayelana nokuqala ukusebenza, ukungena kokusebenza kwalo mthetho kunikezwa kusukela ngoJanuwari 1, 2023.
Isihloko esisodwa Ukuguqulwa Komthetho 16/2010, wangomhla ka-16 Julayi, wombuso wokunikezwa kwezintela kusuka kuHulumeni kuya ku-Autonomous Community of Catalonia kanye nokubeka ububanzi nemibandela yalowo msebenzi ozokwenziwa.
I-athikili 1 yoMthetho 16/2010, wangomhla ziyi-16 kuJulayi, mayelana nombuso wokwabelwa kwezintela kusukela kuHulumeni ukuya ku-Autonomous Community of Catalonia kanye nokubeka ububanzi nemibandela yalowo msebenzi ozokwenziwa, uchitshiyelwe ukuze ufundeke kanje:
I-athikili 1 Ukunikezwa kwezintela
Ukunikezwa kwesikhombisa okwengeziwe kwe-Organic Law 6/2006, yangomhla ka-19 Julayi, ukulungisa kabusha iSitatimende Sokuzimela SaseCatalonia kuyachitshiyelwa, ofundeka kanje:
Yabela I-Autonomous Community of Catalonia ukusebenza kwalezi zimfanelo ezilandelayo:
- a) Intela Yomholo Womuntu Siqu, ngokwengxenye, kumaphesenti angama-50.
- b) Intela Yengcebo.
- c) Intela Yefa kanye Nomnikelo.
- d) Intela Yokudluliswa Kwemali Yezingane kanye Nezenzo Zezomthetho Ezibhaliwe.
- e) Ukugembula Okuhlonishwayo.
- f) I-Value Added Tax, ngokwengxenye, emaphesentini angama-50.
- g) Intela Eyisipesheli Kabhiya, ngokwengxenye, kumaphesenti angama-58.
- h) Intela Eyisipesheli Yewayini Neziphuzo Ezivutshiwe, ingxenye, ngamaphesenti angama-58.
- i) Intela Ekhethekile Yemikhiqizo Ephakathi, ngokwengxenye, emaphesentini angama-58.
- j) Intela Eyisipesheli Yotshwala Neziphuzo Ezikhiqiziwe, ingxenye, ngamaphesenti angama-58.
- k) Intela Ekhethekile Yama-Hydrocarbon, ngokwengxenye, emaphesentini angama-58.
- l) Intela Ekhethekile Yezemisebenzi Kagwayi, ngokwengxenye, ngamaphesenti angama-58.
- m) Intela Eyisipesheli Ngogesi.
- n) Intela Ekhethekile Yezindlela Ezithize Zokuthutha.
- ) Intela Yezindali Zokuthengisa Zamanye Ama-Hydrocarbons.
- o) Intela yokufaka imfucuza ezindaweni zokulahla imfucuza, ukushiswa kanye nokushiswa kanyekanye kwemfucuza.
Okuqukethwe kwalokhu kunikezwa kungase kushintshwe ngesivumelwano phakathi kukaHulumeni Wezwe kanye ne-Generalitat, ezocutshungulwa njengoMthethosivivinywa yilowo wokuqala. Ngalezi zinhloso, ukuguqulwa kwalokhu kunikezwa ngeke kuthathwe njengokushintshwa koMthetho.
Ububanzi nemibandela yokwabiwa kwasungulwa yiKhomishini Exubile okukhulunywe ngayo esihlokweni 210, noma ngabe yikuphi, izoyidlulisela ezenzweni zaseCatalonia. UHulumeni uzocubungula Isivumelwano SeKhomishini njengoMthethosivivinywa.
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Ukunikezwa kokugcina okukodwa Ukungena kuyasebenza
Lolu suku luzoqala ukusebenza ngosuku olungemva kokushicilelwa kwalo ku-Official State Gazette, nakuba luzoqala ukusebenza kusukela ngoJanuwari 1, 2023.
Ngakho-ke,
Ngiyala bonke abaseSpain, abantu ngabanye neziphathimandla, ukuba bawugcine futhi bawugcine lo mthetho.
