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Complaints and questions on tax matters against the Basque regional provisions

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The Organic Law 1/2010 of 19 February, amending the Organic Law of the Constitutional Court and and the Organic Law of Judiciary, attributes to the Constitutional Court the examination of appeals and questions raised as preliminary rulings by the courts, against the rules provincial tax of the provinces of Alava, Guipuzcoa and Vizcaya, adopted in the exercise of their powers to maintain, establish and regulate the tax system of each province.

The lodging and its effects, legitimation, processing and sentencing of these complaints and questions are governed by the provisions of the Organic Law of the Constitutional Court for complaints and questions of unconstitutionality, being the defendant Provincial Councils and assemblies.

The Plenary of the Constitutional Court examines these constitutional processes, without prejudice to the possibility that they are deferred to a Chamber.