Plenary of the Constitutional Court (TC) has dismissed the constitutional issue raised by the Third Chamber (of Administrative Litigation) of the Supreme Court against the Royal Decree 4/2004, of 5 March, approving the text Consolidation of the Corporation Tax Act.
The Supreme Court stayed the proceeding due to the action brought by the Superior Council of Colleges of Headlines Mercantile to arise between judge’s doubts about its constitutionality (paragraphs 2 and 10 of Article 16 of this Royal Decree).
In particular, doubts about the possible violation of the principles of legality and proportionality penalties of the Constitution (Article 25.1).
Link: http://goo.gl/V3GNFj