El impuesto sobre los grandes establecimientos comerciales y el Derecho Comunitario: Sentencias del Tribunal de Justicia de la Unión Europea de 26 de Abril de 2018
The tax on large retail establishments was adopted by six Spanish Autonomous Communities, with Cataluña being the first in 2000. Since then, much controversy has surrounded the legal basis of this tax, including doubts about its constitutionality. In recent years, doubts have come from community law...
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Format: | Article |
Language: | Spanish |
Published: |
2018
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6888457 |
Source: | Revista Aragonesa de Administración Pública, ISSN 1133-4797, Nº 19, 2018 (Ejemplar dedicado a: Mecanismos económicos y de mercado para la protección ambiental), pags. 379-413 |
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Summary: |
The tax on large retail establishments was adopted by six Spanish Autonomous Communities, with Cataluña being the first in 2000. Since then, much controversy has surrounded the legal basis of this tax, including doubts about its constitutionality. In recent years, doubts have come from community law, in particular, about the possible infringement of the right to freedom of establishment and the State aid scheme. In this paper, an analysis of this environmental tax is made, confronting it with the European Union law and examining the judgments of the Court of Justice of the European Union of April 26, 2018. This judgments, in general, have validated the tax. |
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