CGL20151218_13_57_18 law 15/2015, of 3 December, qualified for the modification of the law 10/2007, of May 17, qualified for the modification of the law 11/2003, article 7 modification and deletion of articles 8 and 9 of the law of transfer in the Commons, from the 27th of June since the General Council in its session of day 3 of December 2015 has approved the following : Act 15/2015, of 3 December, qualified for the modification of the law 10/2007, of May 17, qualified for the modification of the law 11/2003, article 7 modification and deletion of articles 8 and 9 of the law of transfer in the Commons, the June 27th exhibition of illustrations to the article 81 of the Constitution provides that in order to ensure the economic capacity of Commons , a law should determine the transfers of capital from the general budget in the Commons. At the same time, the Constitution proclaims, in article 79, the principle of self-government of Commons, than in implementing both administrative and financial autonomy guaranteed by the article 80.1 of the same constitutional text, such as a minimum of powers. Among others, the financial authority, which gives the common ability to elaborate, approve, execute and control their own budgets.
Law 10/2007, of May 17, qualified for the modification of the law 11/2003 amending article 7 of the law of transfer in the Commons, from the 27th of June, that the transfers referred to in the Commons in the law and the object of the corresponding budget heading are intended to finance investment spending to be carried out in the corresponding parishes in accordance with the law of delimitation of competences in the Commons, and also to the reduction in debt. However, each can be used as Common a 20% of the amount of the transfer to finance expenses arising from sports activities, cultural, social and leisure activities.
The legislative changes operated by the law 10/2007 which introduced the possibility that the Commons could allocate the amount of transfers to the reduction of debt, intended to promote that common financial balance and reduce the national debt without distinguishing whether it was debt from investment or of current expenditure.
However, there have been certain dysfunctions for the good administration of the transfers both in terms of the order to achieve financial balance and debt reduction as a general exercise of the authority of financial autonomy of the common.
In terms of achieving financial balance, the article 7, as it was drafted by law 10/2007, has doubts and difficulties of interpretation since it is not clear that can only be used to reduce debt transfers for investment and not for current spending. With that, whatever the interpretation given, is impeding a proper treatment of the deficit and the debt to be able to connect with the latest legislative changes.
Therefore, in order to ensure the financial autonomy of the common and eliminate some procedural difficulties to tackle the public deficit, it must proceed to the reform of the law of transfer in the Commons in its articles 7, 8 and 9.
Modifies, therefore, the wording of the article of the law 10/2007, of May 17th, for the modification of article 7 of the law of transfer in the Commons, from the 27th of June, and deleted the articles 8 and 9 of the law of transfer in the Commons, approved by the General Council on 4 November 1993.
Article 1. Article 7 modification modifies the article 7 of the law of transfer in the Commons, which is worded as follows: Article 7. Destination of the transfers in the Commons transfers contemplated in this law and subject to the appropriate budget heading are intended to finance the charges incurred for the exercise of its powers and also to the reduction in debt.
Article 2. Deletion of the article 8 deleted the article 8 of the law of transfer in the Commons.
Article 3. Deletion of article 9 is deleted the article 9 of the law of transfer in the Commons.
Additional provision on the entry into force of this law, all remnants of investment pending to be applied in accordance with the previous regulation, will be cleared for all purposes.
First final provision. Modification of the law 11/2012, of 21 June, general indirect tax is introduced a new section 12 of article 59 of law 11/2012, of 21 June, general indirect tax with the following wording: "12. Transmissions that they make are administered for the redistribution of the land of his property that have been contained in a unit of action defined in the urbanism plans, including the transfer of land and other real estate in the Commons that land within the framework of assignment is compulsory and free of charge, in application of the provisions of the general law of spatial planning and urbanism and the regulations that develop. ".
Second final provision entrusts to the Government that, after participation of common and of the General Council, before 31 December 2017, introduce a bill with a new policy framework and transfer of competencies in the Commons, in accordance with the provisions of article 80 of the Constitution.
Third final provision this law comes into force the day after its publication in the official bulletin of the Principality of Andorra.
Casa de la Vall, 3 December 2015 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra