000			01964nab a2200325 c 4500
999			_c149598 _d149598
003			ES-MaIEF
005			20240606142212.0
007			ta
008			240606t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971808 _aValta, Matthias
245		4	_aThe solidarity contribution on excess profits of regulation 2022/1584 _helectrónico _bGerman implementation and constitutionality _c Matthias Valta
500			_aResumen.
520			_aThis article gives an overview over the solidarity contribution of Regulation 2022/1584 with a focus on its implementation in Germany and provides economic background on the taxation of excess profits. In a second part, the competence of the EU is critically assessed, especially the applicability of Article 122 TFEU with its limited role of the European Parliament. Alternative competence norms are explored. Additionally, the competence under German law is explored. The third part scrutinizes, whether the solidarity contribution or similar excess profits taxes infringe the freedom of enterprise or occupation or equal treatment rights, both under European and German law. Finally, the retroactive application of the solidarity contribution is examined under EU and German constitutional law.
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	_aINTERVENCION ESTATAL _947509
650		4	_aIMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS _970419
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_aUNION EUROPEA _971804
650		4	_aPRINCIPIO DE IGUALDAD _948120
650		4	_aARMONIZACION FISCAL _931085
650		4	_aALEMANIA _925193
773	0		_9171821 _oOP 2141/2024/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 11, November 2023, 10 p.
942			_cRE