An analysis of article 167 of the Statute of Autonomy of the Canary Islands
Article Sidebar
Main Article Content
Abstract
The Spanish Constitution guarantees in the Third Additional Provision the financial and tax system of the Canary Islands Archipelago and requires a prior report from the Autonomous Community when its modification is proposed. The current regulatory development of this provision through Article 167 of the Statute of Autonomy of the Canary Islands, approved by the reform of Organic Law 1/2018, of November 5, has raised significant
problems in the course of the legislative procedure processed in the Cortes Generales for the approval of Law 11/2021, of July 9, which contemplated a modification of said financial and tax system. In this paper we analyze
Article 167 of the Statute of Autonomy of the Canary Islands with the aim of facilitating its application in future legislative proceedings.
Article Details
Downloads
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
© Congress of Deputies. The original copies published in the online and printed versions of this Journal constitute the property of the Cortes Generales, recognizing the need to refer to the authorship and source of every partial or total reproduction.
Unless otherwise specified, all contents of the online version are distributed under a distribution and usage license: “Creative Commons Attribution 4.0 International (CC BY 4.0)”. You can check the informative version and the legal document of the license freely.