The Court does not stop surprising us, so much dejustificar an interruption of the commentary to bug 783, launched earlier in this column. On September 4 statement, declared inadmissible an action brought against the art inapplicable. 116 of the Tax Code, in a case where this article was applied was found still in force. The reason for this, as the Court, is that, having been repealed art. 116 on March 27, 2007, the constitutional conflict has ceased to exist. But it happens that this court's decision, the decision comes in March to acquire an effect prior to its date, and that affects cases filed and failed many times and under art. 116 CT, currently on appeal, or to the CS
Now the court decision is not only serious because, contrary to the constitutional text, attributes, albeit reflects retroactive effect to its declaration of unconstitutionality, but because and predictably to a view of the wording of art. I. 93 I CPR # 6, comes to serve as judge of the instance to rule on the effects of the law in time. This is because the only way to explain that the Court is satisfied that there is no constitutional conflict is based on the view that the respective courts may not apply or be considered art. 116 on the causes of it, and, even if the date on which it was applied or could produce effects were current.
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