{"id":82181,"date":"2021-12-23T15:11:53","date_gmt":"2021-12-23T15:11:53","guid":{"rendered":"https:\/\/www.asufin.com\/?p=82181"},"modified":"2021-12-23T15:16:32","modified_gmt":"2021-12-23T15:16:32","slug":"plusvalua-el-tjue-confirma-la-dubtosa-legalitat-de-la-sentencia-que-preten-salvar-les-arques-municipals","status":"publish","type":"post","link":"https:\/\/staging.asufin.com\/staging\/ca\/plusvalua-el-tjue-confirma-la-dubtosa-legalitat-de-la-sentencia-que-preten-salvar-les-arques-municipals\/","title":{"rendered":"PLUSV\u00c0LUA: El TJUE confirma la dubtosa legalitat de la sent\u00e8ncia que pret\u00e9n salvar les arques municipals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"82181\" class=\"elementor elementor-82181\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1c9920 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1c9920\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-011abb2\" data-id=\"011abb2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-059cc76 elementor-widget elementor-widget-text-editor\" data-id=\"059cc76\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Patricia Su\u00e1rez, presidenta d\u2019 ASUFIN, diu que des d&#8217;Europa \u201cesmenen una altra vegada la plana als nostres tribunals perqu\u00e8 no es pot furtar al consumidor el seu leg\u00edtim dret a la justa reparaci\u00f3 en nom d&#8217;una estabilitat econ\u00f2mica\u201d<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c885279 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c885279\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0221e1\" data-id=\"c0221e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2c2079 elementor-widget elementor-widget-text-editor\" data-id=\"c2c2079\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les conclusions de l&#8217;Advocat General del TJUE, conegudes ahir i que posen en q\u00fcesti\u00f3 el r\u00e8gim espanyol de responsabilitat de l&#8217;Estat, <strong>representen el primer pas per a tombar des d&#8217;Europa la pol\u00e8mica sent\u00e8ncia del Tribunal Constitucional sobre la plusv\u00e0lua, <\/strong>mancant que es confirmin per part del Tribunal, la qual cosa sol oc\u00f3rrer en la majoria dels casos.<\/p><p>Com ja vam dir, una vegada m\u00e9s, i<strong> en aquest cas, protegint les arques municipals, aix\u00f2 s\u00ed, a costa del leg\u00edtim dret del contribuent a la seva justa reparaci\u00f3,<\/strong> el Constitucional va dictar una sent\u00e8ncia inadmissible. D&#8217;una banda, va deixar clar que no es poden reclamar les resolucions en els tribunals que hagin estat ferms, q\u00fcesti\u00f3 que no rebatem, perqu\u00e8 \u00e9s cosa jutjada. <strong>Per\u00f2 per un altre, ho va estendre de manera injustificada a resolucions administratives considerant-les consolidades, liquidacions, provisionals o definitives,<\/strong> que no hagin estat impugnades a la data de la sent\u00e8ncia i a autoliquidacions, la rectificaci\u00f3 de les quals no hagi estat sol\u00b7licitada a la data.<\/p><p>L&#8217;objectiu va ser clar: <strong>evitar l&#8217;allau de reclamacions justes de persones que han pagat una plusv\u00e0lua seguint una metodologia de c\u00e0lcul err\u00f2nia<\/strong> que no sabien que era reclamable i que ara el Tribunal Constitucional pret\u00e9n tancar-los totes les portes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fef095 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fef095\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6ae710\" data-id=\"a6ae710\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09ede90 elementor-widget elementor-widget-text-editor\" data-id=\"09ede90\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><a href=\"https:\/\/staging.asufin.com\/staging\/reclama\/plusvalia\/\" target=\"_blank\" rel=\"noopener\">Si vas pagar la plusv\u00e0lua, desc\u00e0rrega la fulla per enc\u00e0rrec per a reclamar amb nosaltres<\/a><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-151e7d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"151e7d7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6698f0f\" data-id=\"6698f0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-128624c elementor-widget elementor-widget-text-editor\" data-id=\"128624c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201c\u00c9s inadmissible: a un administrat que no coneix les seves possibilitats de reclamaci\u00f3 <strong>no se li pot vetar aquest dret a posteriori en llaures a salvar un sistema econ\u00f2mic\u201d<\/strong>, diu Patricia Su\u00e1rez, presidenta d\u2019ASUFIN.<\/p><p>Doncs b\u00e9, des d&#8217;Europa, l&#8217;Advocat General del TJUE ha deixat clar que Espanya restringeix el dret dels seus ciutadans a reclamar indemnitzacions a l&#8217;Estat i el fa establint el requisit d&#8217;impugnaci\u00f3 pr\u00e8via (principi d&#8217;efectivitat). En concret, raona textualment que \u201c\u00e9s evident que no pot exigir-se raonablement a un particular que interposi un recurs contra un acte inexistent per a poder exigir la responsabilitat de l&#8217;Estat legislador. Per tant<strong>, quan \u00e9s la llei la que causa directament el mal, aquest requisit t\u00e9 per efecte en realitat impedir l&#8217;exercici de qualsevol acci\u00f3<\/strong> de responsabilitat patrimonial de l&#8217;Estat legislador\u201d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Patricia Su\u00e1rez, presidenta d\u2019 ASUFIN, diu que des d&#8217;Europa \u201cesmenen una altra vegada la plana als nostres tribunals perqu\u00e8 no es pot furtar al consumidor el seu leg\u00edtim dret a la justa reparaci\u00f3 en nom d&#8217;una estabilitat econ\u00f2mica\u201d<\/p>\n","protected":false},"author":279,"featured_media":80746,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3278,3279,6941,7309,7313],"tags":[],"class_list":["post-82181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asufin-comunicats-cat","category-asufin-destacat-cat","category-plusvalues-cat","category-tc-cat","category-tjue-cat"],"acf":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/staging.asufin.com\/staging\/wp-content\/uploads\/2021\/12\/conclusiones_abogado_TJUE_plusvalia.jpg?fit=1500%2C1000&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/peayLa-lnv","jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/82181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/users\/279"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/comments?post=82181"}],"version-history":[{"count":4,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/82181\/revisions"}],"predecessor-version":[{"id":82185,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/82181\/revisions\/82185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/media\/80746"}],"wp:attachment":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/media?parent=82181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/categories?post=82181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/tags?post=82181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}