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La Incidencia Del Derecho De La Unión Europea En El Poder Tributario De Las Comunidades Autónomas: La Supresión Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos

Author

Listed:
  • Álvaro del Blanco García

    (Instituto de Estudios Fiscales)

Abstract

La incidencia del Derecho de la Unión Europea en la potestad tributaria nacional ha supuesto la definitiva derogación del impuesto sobre ventas minoristas de determinados hidrocarburos y la integración del mismo en el impuesto especial de hidrocarburos. Desde la creación del tributo por la ley 24/2001, ya se cuestionaba su compatibilidad con las normas comunitarias. Finalmente, el Estado español ha suprimido el impuesto en los términos en los que se criticaba por la Comisión Europea para evitar la remisión del asunto al Tribunal de Justicia de la Unión Europea. Sin embargo, sigue sin existir un marco normativo en la Unión Europea que permita justificar las diferencias regionales de gravamen

Suggested Citation

  • Álvaro del Blanco García, 2013. "La Incidencia Del Derecho De La Unión Europea En El Poder Tributario De Las Comunidades Autónomas: La Supresión Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 67-81, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:67-81
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    More about this item

    Keywords

    hidrocarburos; normativa comunitaria; impuestos;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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