Avantatges fiscals i normalització lingüística en l'àmbit local

Resum

The 1983 Language Normalization Act led some Catalan municipalities to pass ordinances establishing a rebate in the fee assessed on documents requiring a municipal stamp that were submitted in Catalan. The Catalan Superior Court of Justice held those measures to be unconstitutional. Now, however, the 1998 Language Policy Act has taken effect, and the authors of the study believe that the municipal governments voted into office in the June 13, 1999 elections will have a greater chance of implementing a system of tax incentives for advertising and signage in Catalan. In this paper, the authors compare the points of law set forth in the decisions rendered in the 80's, which reflected a political and legal environment that was clearly less favourable, and current case law. The main argument adduced by the courts in the 80's was that these tax breaks violated the co-official status of Catalan and Spanish in Catalonia. The arguments put forth today in favour of tax breaks to promote the use of Catalan revolve around the power to tax and the power to set language policy. According to the Constitution, the State has the authority in the first instance to levy taxes, through the passage of laws, while regional and municipal governments are also empowered to levy and collect taxes, in accordance with the Constitution and the laws. The Generalitat (Autonomous Government of Catalonia), whose status as an autonomous government is recognized in the Constitution, has the power to legislate on language issues. The fact that no party has filed an appeal with the Constitutional Tribunal on the new law on language normalization raises the "presumption" that the law is constitutional.