000			02171nab a2200277 c 4500
999			_c149595 _d149595
003			ES-MaIEF
005			20240606142039.0
007			ta
008			240606t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_971805 _aLignereux, Bastien
245		0	_aIs the EU contribution on windfall profits based on the right treaty provision? _helectrónico _c Bastien Lignereux
500			_aResumen.
520			_aIn the aftermath of the debate instigated by the ‘windfall profits’ generated by the inflation in the energy sector, the EU introduced a temporary ‘solidarity contribution’ in October 2022 acting as a redistributing mechanism to finance support measures for energy consumers. The rapidity of its adoption is directly linked to its legal basis as it is founded on an emergency clause (Article 122 TFEU) that does not require unanimity in the EU Council. This contribution argues that this legal basis is appropriate even though the EU solidarity contribution has to be classified as a direct tax. Indeed, it can be deduced from settled CJEU case law that such a measure has to be based on only this clause and not on the usual Article 115 TFEU used for the approximation of laws in the field of direct taxation as its purpose is to react to an economic situation through a temporary solidarity measure. That stated, the consequences on the debate on qualified majority voting (QMV) in taxation should not be overestimated; Article 115 TFEU cannot be circumvented for measures aiming at harmonizing direct tax legislations of Member States in order to improve the functioning of the internal market.
650		4	_970374 _aBENEFICIOS EXTRAORDINARIOS
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_970323 _aGRAVAMEN TEMPORAL
650		4	_943612 _aENERGIA
650		4	_aFINANCIACION _944260
650		4	_aPRECIOS _948092
650		4	_aIMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS _970419
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_aUNION EUROPEA _971804
773	0		_9171821 _oOP 2141/2024/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 11, November 2023, 9 p.
942			_cRE