Abstract
The Spanish Constitutional Court ruled on the passing of the Solidarity Tax through an amendment to the Act 38/2022, of 27 December, in its Judgement no. 149/2023. In this comment, the merits of the ruling shall be analyzed according to the previous case-law of the Court, to which it adds a new and less clear criterion to define the scope of the right of amendment. Moreover, the conspicuous fact that the Tax was proposed and passed by the Government by means of its parliamentary groups, serves as a cornerstone to the applicable perception of the right of amendment, which, until now, has been considered mainly a right of the backbenchers. New reflections upon the right of amendment and, in general, the legislative procedure in the Spanish parliamentary system are therefore expected to be sparked sooner than later after the issuing of this judgement.
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