The Resource Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy

Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy

Label
Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy
Title
Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy
Creator
Subject
Language
eng
Summary
The purpose of this paper is to analyse the normative and jurisprudential evolution experienced by the Tax on the Value of Electric Power Production since its creation through Law 15/2012, of December 27, passing through the multiple pronouncements of the courts of justice, in particular, the Supreme Court. This article addresses issues like the coexistence of the tax with harmonized taxes such as the Special Tax on Electricity; its eventual declaration of unconstitutionality for violation of the principles of equality and economic capacity; or the emergence of situations of double taxation arising from its application in relation to local taxes. It concludes with the approval of Royal Decree-Law 15/2018, of October 5, of urgent measures for the energy transition and consumer protection, which reduced the previous 7% tax rate to 0% for a period of six months in the years 2018 and 2019
Citation source
In: Crónica tributaria. - Madrid. - (2019), no. 171 ; p. 37-86
http://library.link/vocab/creatorName
Calvo Vérgez, J
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • energy tax
  • environmental tax
  • local tax
  • double taxation
  • case law
Label
Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy
Instantiates
Publication
Label
Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy
Publication

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