The sentence knocks down a rule of the Generalitat Valenciana that moved fuel tanks away from inhabited areas by one kilometer. The measure was introduced as part of the law on fiscal measures, administrative and financial management and organization.

The court adds that the law in question implies "the prevalence of the autonomic criterion in a way that must be considered contrary to the constitutional order of distribution of competences," which leads to upholding the appeal of unconstitutionality. It follows that the contested provision is not declared null and void but unconstitutional because it encroaches on the powers of the State.