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Las Exacciones De Efecto Equivalente A Los Derechos De Aduana En La Unión Europea. Analisis Jurisprudencial

Author

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  • Juan Jesús Martos García

    (Universidad de Granada)

Abstract

La prohibición de exacciones de efecto equivalente a los derechos aduaneros viene establecida en los Tratados de la Unión Europea. Sin embargo, el concepto de exacciones de efecto equivalente no ha sido definido en la normativa europea. Desde hace medio siglo ha sido desarrollado por la Jurisprudencia del TJCE, agregando y precisando rasgos conforme se han planteado casos. Tras un análisis de esta jurisprudencia, se expone su fundamento, sus caracteres y, simultáneamente, se delimita el concepto de otras figuras afines como los tributos discriminatorios y las ayudas de estado

Suggested Citation

  • Juan Jesús Martos García, 2012. "Las Exacciones De Efecto Equivalente A Los Derechos De Aduana En La Unión Europea. Analisis Jurisprudencial," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(3), pages 55-87, September.
    • Handle: RePEc:hpe:crotri:y:2012:v:144:i:3:p:55-87
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    Keywords

    exacciones de efecto equivalente; derechos aduaneros; tributos discriminatorios; libre circulación de mercancías; distorsiones en la libre competencia.;
    All these keywords.

    JEL classification:

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

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