Serrano Antón, Fernando
The implementation of the windfall profit tax for energy providers in Spain its contested compatibility with European and constitutional law electrónico / Fernando Serrano Antón
Resumen.
This contribution focuses (1) on the legitimacy of the temporary solidarity contribution approved by the Council Regulation (EU) 2022/1854, from a legal perspective considering the use of emergency law; and (2) the European law and jurisprudence in contrast with the Spanish implementation of the windfall profit tax on hydrocarbons providers to sort out its compatibility with the European law. The analysis carried out leads us to maintain some doubts about the legal mechanism used by the EU for its approval, as well as its compatibility with the fundamental freedoms of the EU. We are also critical of the Spanish implementation of the Temporary Solidarity Contribution. Both the Court of Justice of the EU and the European Court of Human Rights (ECtHR) will have the last word.
BENEFICIOS EXTRAORDINARIOS
IMPUESTO DE SOCIEDADES
GRAVAMEN TEMPORAL
ENERGIA
FINANCIACION
PRECIOS
INTERVENCION ESTATAL
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
IMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS
ESPAÑA
Intertax 0165-2826 v. 51, Issue 11, November 2023, 20 p.
The implementation of the windfall profit tax for energy providers in Spain its contested compatibility with European and constitutional law electrónico / Fernando Serrano Antón
Resumen.
This contribution focuses (1) on the legitimacy of the temporary solidarity contribution approved by the Council Regulation (EU) 2022/1854, from a legal perspective considering the use of emergency law; and (2) the European law and jurisprudence in contrast with the Spanish implementation of the windfall profit tax on hydrocarbons providers to sort out its compatibility with the European law. The analysis carried out leads us to maintain some doubts about the legal mechanism used by the EU for its approval, as well as its compatibility with the fundamental freedoms of the EU. We are also critical of the Spanish implementation of the Temporary Solidarity Contribution. Both the Court of Justice of the EU and the European Court of Human Rights (ECtHR) will have the last word.
BENEFICIOS EXTRAORDINARIOS
IMPUESTO DE SOCIEDADES
GRAVAMEN TEMPORAL
ENERGIA
FINANCIACION
PRECIOS
INTERVENCION ESTATAL
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
IMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS
ESPAÑA
Intertax 0165-2826 v. 51, Issue 11, November 2023, 20 p.