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De la independencia de los Tribunales Económico-Administrativos: cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias

Author

Listed:
  • María Teresa Mata Sierra

    (Universidad de León)

Abstract

El Tribunal de Justicia de la Unión Europea reformula su criterio acerca de la naturaleza de “órgano jurisdiccional” conforme al Derecho europeo de los Tribunales Económico-Administrativos, señalando su incapacidad para, a partir de esta fecha, presentar cuestiones prejudiciales ante el Alto Tribunal según lo dispuesto en el artículo 267 del Tratado de Funcionamiento de la Unión Europea. Se analiza en este estudio doctrinal el nuevo criterio jurisprudencial que se separa del seguido hasta la fecha, así como las implicaciones que este cambio de perspectiva debería tener en el Derecho interno.

Suggested Citation

  • María Teresa Mata Sierra, 2020. "De la independencia de los Tribunales Económico-Administrativos: cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 61-87, March.
    • Handle: RePEc:hpe:crotri:y:2020:v:174:i:1:p:61-87
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    File URL: https://www.ief.es/vdocs/publicaciones/1/174/3.pdf
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    More about this item

    Keywords

    Cuestión prejudicial; Tribunal Económico-Administrativo Central; órgano jurisdiccional; independencia; TEAs;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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