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New question of constitutionality referred by the Supreme Court in relation to the tax on the value of electricity generation

22 de febrero, 2018

GA_P Tax Area



Among other aspects, taxpayers claim that this tax is unconstitutional on the basis of an infringement of the principles of equality, ability to pay and legislative precedence. At the same time, they consider that the configuration of the tax might appear to be contrary to EU legislation, in particular Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity and Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty...

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