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La prohibición de alcance confiscatorio del sistema tributario y la imposición sobre la energía nuclear

Author

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  • Enrique Ortiz Calle

    (Universidad Carlos III de Madrid)

Abstract

No es sencillo concretar el alcance de la prohibición constitucional de que el sistema tributario tenga alcance confiscatorio. No obstante, el derecho constitucional a la propiedad constituye un límite al poder tributario. La carga tributaria que actualmente soporta la energía nuclear justifica reflexionar nuevamente sobre dicha prohibición. La existencia de tasas que cubren los costes de gestión y almacenamiento de los residuos radiactivos, junto a la ausencia de carácter extrafiscal de los Impuestos creados por la Ley 15/2012, pueden suponer una vulneración del principio de igualdad y producir un efecto confiscatorio.

Suggested Citation

  • Enrique Ortiz Calle, 2018. "La prohibición de alcance confiscatorio del sistema tributario y la imposición sobre la energía nuclear," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 183-214, September.
    • Handle: RePEc:hpe:crotri:y:2018:v:168:i:3:p:183-214
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    File URL: https://www.ief.es/vdocs/publicaciones/1/168.pdf#page=183
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    More about this item

    Keywords

    fiscalidad de la energía nuclear; confiscatoriedad; extrafiscalidad.;
    All these keywords.

    JEL classification:

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

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