An aspect of financial urban law. The collection management of local taxes of potestative requirement linked to urbanism. Especially, the Tax on Constructions, Facilities and Works, ICIO

Abstract

The need to rethink more than ever the orientation of many public policies, such as urban planning, from the centrality of the person, fundamental rights, service to the general interest and the search for urban sustainability, means that it can no longer be understood nor applied from the monofunctional perspective of land uses and exploitation, but from the transversal and systemic perspective. This coordination finds one of its most relevant manifestations in it of financial and tax law, and of the Local Treasury, in relation to local tax management by urban planning acts. The study focuses on the Tax on Constructions, Installations and ICIO works. Using as a premise its optional character and the content of urban property and its social function, the elements of the tax related to the taxable event and the time of accrual are analyzed, and are related to some issues of the administrative procedure in
the event of non-due income. and unfair enrichment of the Administration and the need for internal and external control of the economic resources derived from the tax, clarifying some problems that arise in practice from the relevant role played by the general principles of law, so linked to the fundamental rights, such as the right to urban property (arts. 33 and 53.1 CE).