The Constitutional Court has admitted the appeal of unconstitutionality presented by the Junta de Andalucía against the tax on large fortunes, but has refused to suspend it as a precautionary measure as intended by the Government of Juanma Moreno.

The plenary session of the TC has taken this decision on the first day of a week in which it plans to fully endorse the euthanasia law and initiate the debate on the educational law, known as the Celáa law, both appealed by Vox, according to EFE.

For the time being, it has agreed to the admission for processing of the appeal of the Governing Council of Andalusia against article 3 of Law 38/2022 of December 27, for the establishment of temporary energy levies and credit institutions and financial credit establishments and by which the temporary solidarity tax of large fortunes is created, and certain tax rules are amended.

The Andalusian Government maintains that this rule violates the financial autonomy of the Autonomous Communities and the block of constitutionality in matters of transferred taxes. It also argues that there is an infringement of the right to political representation, the principle of constitutional and institutional loyalty and the principle of legal certainty.

Now, once admitted for processing, magistrate Juan Carlos Campo, former socialist minister, will be the rapporteur of the sentence, something that the Andalusian Government considers "a scandal" and a "real attack on the rule of law".

Legal sources have pointed out that at the moment no one has presented any recusal against the magistrate, and have explained that the presentations are determined by the court's distribution shift as they arrive and do not respond to any individual decision. Campo has stepped aside from numerous matters because they are related to his management in the Ministry of Justice.

Abortion Law

On the other hand, the TC has decided not to admit the appeal filed by the PP against the decision to accept the abstention made by magistrate Concepción Espejel in the appeal against the abortion law.

The TC has explained that the law does not contemplate the possibility of filing any appeal against the decision to reject the abstention and has added that if the parties consider that there is cause for challenge, they must value their claim in this way and not through an appeal for reconsideration.

In relation to this same matter, the plenary has decided to incorporate to process the appeal of the PP against the refusal of the TC to admit to processing the challenges formulated against the President and three magistrates, and to transfer to the lawyer of the State to argue what he deems appropriate.

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