Algunas consideraciones en torno al régimen jurídico de las normas forales

Abstract

It must be dreadfully difficult to manage taxation administration when this is to be done while being subjected to constant litigiousness and to a permanent judicialization of the system. The harmonising concepts created by jurisprudence lack grounds that could be used to solve future cases. As refers to the range of statutory procedures, in terms of legal technique there is no objection to carrying out the possibility of recognising in statutory procedures the force of law and submit them to the control of the Constitutional Court.