The preliminary reference to the Court of Justice of the European Union and the municipal economic-administrative bodies

Abstract

Article 58 bis of the Royal Decree 520/2005, of 13 May, of the General Rules of the Tax Law, introduced by Royal Decree 1073/2017, of 29 December, establishes the preliminary reference as a mechanism for national jurisdictional bodies to send a preliminary reference to the Court of Justice of the European Union when the interpretation or validity of European Union law is at stake.

However, it seems that the legislator has not considered the specificities of municipal local government finances. This article explores whether the municipal economic-administrative bodies may send preliminary references to the Court of Justice of the European Union.

Keywords:

complaint, jurisdictional, preliminary reference, independence, Treaty of Functioning of the European Union, Court of Justice of the European Union