Régimen competencial y relaciones intergubernamentales sobre aduanas

Resumo

Despite the link between the concept of sovereignty and the customs regime, this matter is attributed to the exclusive competence of the State by the Constitution of 1978 (art. 149.1. 10th), the spanish Constitutional Court has recognised the legislative competence of the European Union, regulated in the Treaty of European Union, the Treaty on the Functioning of the European Union and the Customs Code, whose last legal text has been Regulation (EU) No 952/2013 of 9 October 2013, currently in transitory period. This competential attribution is result of the foundational and constitutional character of the customs in European Union law and explains why the Spanish state legal order doesn't systematically this matter but through of regulations (in some cases, qualified as basic law"), including ministerial orders. In the absence of a legislative provision in formal sense and pending of future legal developments that allow systematize the regulation in this matter, the constitutional jurisdiction has partially configured the regime on customs with two contents: the delimitation of competential titles in presence and a system of intergovernmental relations based on the principles of coordination and cooperation