Legal fiction

The paper aims at proving the existence of a category of medieval legal fiction apparently unexplored by legal historical studies: the fiction of canon law. Starting from the analysis of a rich and complex gloss written around 1170 on the Decretum Gratiani, the paper focuses on the following issues: the impact of French theological debates of the 12th century devoted to fiction in canon law; fiction as an instrument employed by the medieval canonists to highlight cases of non-coincidence between subjective intention and objective result; the interaction between subjective fiction and the medieval idea of subjective nature, in opposition to the objective
characteristics of nature and fiction in Roman law; the contribution of canon law ficiton to the 13th-century concept of plenitudo potestatis, against the background of Ernst H. Kantorowicz’s thought.

Desde la instauración en 1919 del usualmente denominado impuesto municipal de plusvalía hasta la entrada vigor de la Ley reguladora de las Haciendas Locales de 1988, la determinación del incremento de valor como elemento integrante de su hecho y base imponible había generado muchos problemas, pero todos esencialmente eran de adecuación de las Ordenanzas fiscales a la ley. En cambio, tras la entrada en vigor de la citada Ley de 1988, los principales problemas que se han presentado son de adecuación de la ley a la Constitución. Tanto ello es así, que en 2017 el TC ha dictado doctrina declarando la inconstitucionalidad parcial del impuesto. Se da empero la circunstancia que se ha generado otro problema, cual es el de la concreción de los efectos de semejante declaración parcial de inconstitucionalidad. Dadas las dudas que ello plantea, el TS ha dictado en 2018 una sentencia por la que se interpretan algunos aspectos básicos de la doctrina constitucional.
/ Since the establishment in 1919 of the municipal capital gain tax until the approval of the Law regulating the Local Treasuries of 1988, the determination of the increase in value as an integral element of its chargeable event and tax base had generated many problems, but all were of adaptation of the tax Ordinances to the law. Instead, after the approval of the 1988 Law, the main problems that have arisen are the adaptation of the law to the Constitution. So that, in 2017 the constitutional Court has established doctrine declaring the partial unconstitutionality of the tax. This circumstance, however, has generated another problem, which is the concretion of the effects of this partial declaration of unconstitutionality. In view of the doubts that this generates, the Supreme Court has issued in 2018 a judgment interpreting some basic aspects of constitutional doctrine.