Limitation of the temporal effects of judments, Constitutional Court versusCourt of Justice of the European Union

Abstract

The limitation by the Constitutional Court on the temporal effects of its rulings that declare tax regulations unconstitutional, and the  terms in which it does so (see Constitutional Court Rulings 182/2021, 133/2022, and 11/2024), has led to a legal debate. This debate  raises questions about the compatibility of such limitations with our constitutional system. The Court's jurisprudence on this matter  lacks clear and predictable guidelines, making it difficult to discern coherent doctrinal lines in the decision to limit or not the effects  of a ruling of unconstitutionality. In contrast, the Court of Justice of the European Union has a solid and coherent body of doctrine  concerning judgments that declare national regulations contrary to European Union Law. It would be desirable for the Spanish  Constitutional Court to follow the approach of the Court of Justice.