The implementation of the windfall profit tax for energy providers in Spain electrónico its contested compatibility with European and constitutional law Fernando Serrano Antón
By: Serrano Antón, Fernando
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Material type: 
ArticleSubject(s): 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
In:
Intertax v. 51, Issue 11, November 2023, 20 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/11-6 (Browse shelf) | Available | OP 2141/2023/11-6 |
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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.
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