Noemí Hernández Merchan. Abogada Asociada.
El 15 de agosto de 2.016 se publico en el Boletín Oficial del Estado la Sentencia del Pleno del Tribunal Constitucional de 21 de Julio de este mismo año que declara inconstitucionales determinadas tasas para el ejercicio de la potestad jurisdiccional por parte de las personas jurídicas, y que ya habían sido legalmente eliminadas con anterioridad en su totalidad para las personas físicas.
Esta Sentencia, que es directamente aplicable desde su publicación, elimina para el empresario de manera efectiva una importante barrera a la hora de tomar la decisión de acudir al auxilio de los Juzgados y Tribunales.
Se reconoce por parte del Tribunal Constitucional que la cuantía de las tasas, compuesta por una cuota fija y otra variable que se calcula en función de la cuantía del procedimiento, resulta desproporcionada y produce un efecto disuasorio para la empresa a la hora de acudir a los Tribunales de Justicia, vulnerando de este modo su derecho fundamental a la tutela judicial efectiva que está reconocido en el artículo 24 de la Constitución Española, y que incluye además el acceso a los recursos legalmente previstos.
Su regulación la encontramos en la ley 10/2.012, de 20 de noviembre, por la que se establecen determinadas tasas en el ámbito de la Administración de Justicia y del Instituto Nacional de Toxicología y Ciencias Forenses, y establece tasas para el ejercicio de la potestad jurisdiccional en los órdenes contencioso administrativo, penal y social. En el orden jurisdiccional penal nunca han existido.
¿Qué tasas son las qué se han eliminado?
La Sentencia dictada por el Tribunal Constitucional no declara la nulidad de todas las tasas judiciales, ya que ésta se limita a las siguientes tasas:
ORDEN | TASAS QUE SE HAN ELIMINADO |
Contencioso administrativo | · Para interponer el recurso contencioso-administrativo abreviado son 200 €
· Para interponer el recurso contencioso-administrativo ordinario son 350 € · Para interponer el recurso de apelación son 800 € · Para interponer el recurso de casación son 1200 € |
Social | · Para interponer el recurso de apelación son 800 €
· Para interponer el recurso de casación son 750 € |
Civil | · Para interponer el recurso de apelación son 800 €
· Para interponer el recurso de casación son 1200 € |
En todas las órdenes jurisdiccionales | Se ha declarado nula la cuota variable de la tasa que era la que se calculaba en
función de la cuantía del procedimiento. |
Enumeradas las tasas que se han eliminado, y que son prácticamente la mayoría, es necesario precisar las que sí se mantienen y cuyo pago debe afrontar el empresario- persona jurídica, si decide acudir a los Tribunales. Las únicas tasas que se mantienen son las que afectan a la primera instancia del orden jurisdiccional civil, esto es, las demandas que inician cualquier clase de procedimiento en la vía civil según el siguiente detalle:
ORDEN CIVIL | TASAS QUE SE MANTENIDO |
Demanda de juicio ordinario. | 300 € |
Demanda de concurso necesario.
Ejecución de Título no judicial y oposición a la demanda de título Judicial. |
200 € |
Demanda de juicio verbal y Demanda de juicio cambiario. | 150 € |
Demanda de juicio Monitorio y Demanda incidental en proceso
concursar. |
100 € |
Otra cuestión que se aborda en la Sentencia y que no puede olvidarse por la importancia que ello pudiera tener, es la posibilidad de solicitar la devolución de las tasas que ya han sido abonadas; en esta cuestión el Tribunal Constitucional es tajante y deja cerrada esta puerta: la declaración de nulidad de las tasas sólo producirá efectos “pro futuro» y en consecuencia no se puede exigir el reintegro de las cantidades ya abonadas cuya liquidación ha devenido firme.
Por último es necesario hacer un apunte respecto del depósito que se exige para formular determinados recursos y que, si bien se suelen confundir, nada tienen que ver con las tasas judiciales.
Estos depósitos, que siguen vigentes, sólo están previstos para los supuestos de interposición de recursos contra las resoluciones del órgano judicial; se encuentran regulados en la Ley Orgánica del Poder Judicial y su importe, siempre fijo, puede ser 25 €, 30 € ó 50 € dependiendo del recurso del que se trate; lo más significativo que se debe tener en cuenta es que, a diferencia de lo que ocurre con la tasa, su importe se recupera en el caso de estimarse el recurso formulado.
¿Quiere ver la sentencia? Aquí tiene el enlace: https://www.boe.es/boe/dias/2016/08/15/pdfs/BOE-A-2016-7905.pdf
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