000			01899nab a2200301 c 4500
999			_c149599 _d149599
003			ES-MaIEF
005			20240606141827.0
007			ta
008			240606t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_940798 _aSerrano Antón, Fernando
245		4	_aThe implementation of the windfall profit tax for energy providers in Spain _helectrónico _bits contested compatibility with European and constitutional law _c Fernando Serrano Antón
500			_aResumen.
520			_aThis 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.
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	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_aUNION EUROPEA _971804
650		4	_aIMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS _970419
650		4	_aESPAÑA _941092
773	0		_9171821 _oOP 2141/2024/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 11, November 2023, 20 p.
942			_cRE