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¿Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?

Author

Listed:
  • José Miguel Martín Rodríguez

    (Universidad Pablo de Olavide de Sevilla)

Abstract

El art. 7 de la Ley 7/2012, de 29 de octubre, introdujo en nuestro ordenamiento la limitación de pagos en efectivo, régimen modificado a través de la Ley 11/2021, de 9 de julio. Apenas unos meses después el TJUE se pronunció por primera vez sobre la adecuación al ordenamiento comunitario del régimen de limitación de pagos en efectivo de un Estado miembro (Bulgaria) en la STJUE de 6 de octubre de 2021, ECOTEX Bulgaria, asunto C-544/19. En este estudio, tras examinar la posición del TJUE y de otras instituciones comunitarias, valoramos si nuestro régimen interno es compatible con esta jurisprudencia.

Suggested Citation

  • José Miguel Martín Rodríguez, 2023. "¿Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 119-156, December.
    • Handle: RePEc:hpe:crotri:y:2023:v:189:i:4:p:119-156
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    More about this item

    Keywords

    limitación de pagos en efectivo; principio de proporcionalidad; Derecho de la Unión Europea; régimen sancionador;
    All these keywords.

    JEL classification:

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

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