Dear Eduardo,
First of all congratulations on your Blog.
As always your questions are always interesting. But I think in terms of current pronouncements of inapplicability of Art. 116 should not generate much alarm especially with the understanding that the attitude is having the TC is precisely correct. Although its foundation no great clarity is expected that over time will refine his argument on this point.
In fact, the CT has been clear when stated in 724-07 Role that what he has to determine is whether "Article 116 of the Tax Code, legal provision challenged in this process, you may receive management application pending, if it is crucial, then, if it produces effects contrary to the Constitution. "
Moreover the same statement emphasizes that in its fifth recital earlier ruling that no retroactive repeal. So, we've come to wonder constitutional judges is whether that repealed Art. 116 continues to receive application in the sense of current source of law and not simply a justification of past effects. And his answer is so simple: while this art. 116 did not apply for having revoked the delegation of powers and especially since been withdrawn as this can not be considered irrelevant. Thus the formula employed by the Tribunal is to reject the appeal because they no longer exist constitutional conflict "so that the judiciary is inappropriate to rule on the unconstitutionality of it."
lighter the Court when it states that "he could only make pronouncements on the disapplication request and, a contrario, does not include deciding on the validity of actions and decisions of the tax process followed before a court-appointed prior to the revocation of the delegation or the publication in the Official Journal of the ruling of unconstitutionality ". Why have the constitutional judges should not rule on each are proceedings before the revocation but this does not mean that these actions are zero but instead are entirely valid in both have been generated under the legitimate purposes of a law only subsequently repealed. And it will be precisely this validity which must be recognized now by the judges know the respective ordinary process.
embrace Raul Letelier
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