Past, present and future of the patrimonial responsibility of the state legislator in the tax field

Abstract

This work carries out a synthesis of the jurisprudential evolution of the figure of the patrimonial responsibility of the State, which has resulted in the current regulation, provided for in laws 39 and 40/2015, which has been subject to examination by the Court of Justice of the European Union in its judgment of June 28, 2022. As a result of said resolution, the regime of reparation for damages caused by the legislator in tax matters is examined, culminating all this with the analysis of a recent regulatory project to adapt the Spanish regulations on the matter to the aforementioned ruling.