Abstract
La tradicionalmente problemática articulación del papel que han de desempeñar la Ley Orgánica ex art. 157.3 CE y las normas estatutarias en la definición del modelo hacendístico ha vuelto a plantearse en sede jurisprudencial con ocasión de la STC 13/2007. Importante resolución que, si bien no frontalmente, sí deja traslucir cierta preferencia por las determinaciones que adopte unilateralmente al respecto el Estado.
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