CUD评估挑战该税

On November 11, 2006, El Nuevo Día (Miguel Díaz Román) reported that, after the Supreme Court determination, the sales tax could face a new judicial challenge from the United Retailers Center (CUD). Elliott Rivera, CUD president, said legal advisers were evaluating filing the case before the tax took effect on November 15.

The possible challenge rests on what Citizen Ombudsman Carlos López said: the tax regulation Hacienda put into effect weeks earlier would be illegal because it was not filed with the Ombudsman’s Office under the Small Business Administrative Flexibility and Regulatory Act (Act 454 of 2000). That law also requires an economic-impact study on small merchants; if the impact is considerable, it orders flexibility in the regulation or omission of onerous provisions. “At this moment the regulation is illegal because Hacienda has not complied with Act 454,” López said.

Rivera and López spoke after a CUD complaint against Hacienda at the Ombudsman’s Santurce office: misleading ads and failure to file the regulation under Act 454. Rivera argued Hacienda’s line that the tax “benefits everyone” is misleading because it raises living costs and small merchants’ operating costs; many would face up to $4,000 in equipment costs to collect the tax and live under threat of fines.

López clarified his office is barred from challenging the regulation, but CUD can; the Ombudsman could ask the court to order Hacienda to file the regulation and act as amicus if CUD brings the case. Evaluation / complaint ≠ filed suit or judgment. Challenged regulation ≠ judicial invalidation. IVU start (Nov 15) ≠ Act 117 (cousin 667).

来源：El Nuevo Día. http://web.archive.org/web/20061111181548/http://www.endi.com/noticia/puerto_rico_hoy/noticias/evalua_el_cud_impugnar_el_impuesto_en_el_tribunal/107883