Publication: La imposición sobre las bebidas azucaradas envasadas: su compatibilidad con los límites y principios del ordenamiento tributario
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2018-10-01
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Thomson Reuters
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Abstract
El establecimiento del impuesto catalán sobre las
bebidas azucaradas envasadas ofrece una oportunidad
para examinar el encaje en nuestro ordenamiento
jurídico de esta nueva modalidad impositiva, a la vez
que se examina de forma crítica el vigente sistema de
límites nacionales y del Derecho de la Unión Europea a
la creación de tributos nuevos por parte de las
Comunidades Autónomas. Algunos de los límites
internos, establecidos en la Constitución española y en la
Ley Orgánica 8/1980, de 22 de septiembre, de
Financiación de las Comunidades Autónomas, coinciden
con límites establecidos en el Tratado de
Funcionamiento de la Unión Europea, tal y como han
sido interpretados por la jurisprudencia. El trabajo se
divide en tres partes, en las que se examinan: (i) la
pretendida finalidad extrafiscal del impuesto; (ii) su
encaje en el sistema jurídico, habida cuenta de los
límites relacionados con la construcción misma del
mercado interior y, específicamente, la libre circulación
[arts. 26 y 28 a 37 TFUE; y arts. 157.2 CE y 9 b) LOFCA_]
así como la prohibición de tributos discriminatorios (art.
110 TFUE); y, por último, las prohibiciones de
equivalencia establecidas tanto en el art. 6.2 LOFCA
como en el art. 104 de la Directiva de IVA; (iii) por
último, se analiza el tributo a la luz de los principios
generales de justicia tributaria (art. 31.1 CE) así como
desde la perspectiva de la libertad de empresa (art. 38
CE), en conexión con el régimen jurídico de las Ayudas
de Estado (art. 107 TFUE).
The introduction of the Catalan tax on sugary drinks is an opportunity to determine whether this novel type of tax does actually fit in the current constitutional and European legal framework. It also affords us the opportunity to think critically about the types of limits that apply to the introduction of new taxes, both from a strictly national perspective and from a European Union Law perspectives. Some of the internal (domestic) limits, -regulated in the Organic Law 8/1980, 22 September, to finance Autonomous Communities- fundamentally coincide with some of the EU limitations derived from the Treaty for the Functioning of the European Union, as interpreted by the case-law. This work is divided into three parts, which will tackle the following issues: (i) the specific purpose of the tax; (ii) its compatibility with the current legal framework, taking into account the set of limits that derive from the construction of the European (and Spanish) internal market, such as the free movement of goods [arts. 26 and 28 to 37 TFEU; as well as arts. 157.2 of the Spanish Constitution (SC); and art. 9 b) Organic Law 8/1980_], the prohibition of discriminatory taxes (art. 110 TFEU); or the limitations to the establishment of taxes which are similar or equivalent to the Value Added Tax (arts. 6.2 LOFCA and art. 104 VAT Directive); (iii) Lastly, the tax is assessed taking into account the general principles of tax justice enshrined in the Spanish Constitution (art. 31.1 SC) as well as the free enterprise principle (art. 38 SC), which is connected to the Aids of State legal framework (art. 107 TFEU).
The introduction of the Catalan tax on sugary drinks is an opportunity to determine whether this novel type of tax does actually fit in the current constitutional and European legal framework. It also affords us the opportunity to think critically about the types of limits that apply to the introduction of new taxes, both from a strictly national perspective and from a European Union Law perspectives. Some of the internal (domestic) limits, -regulated in the Organic Law 8/1980, 22 September, to finance Autonomous Communities- fundamentally coincide with some of the EU limitations derived from the Treaty for the Functioning of the European Union, as interpreted by the case-law. This work is divided into three parts, which will tackle the following issues: (i) the specific purpose of the tax; (ii) its compatibility with the current legal framework, taking into account the set of limits that derive from the construction of the European (and Spanish) internal market, such as the free movement of goods [arts. 26 and 28 to 37 TFEU; as well as arts. 157.2 of the Spanish Constitution (SC); and art. 9 b) Organic Law 8/1980_], the prohibition of discriminatory taxes (art. 110 TFEU); or the limitations to the establishment of taxes which are similar or equivalent to the Value Added Tax (arts. 6.2 LOFCA and art. 104 VAT Directive); (iii) Lastly, the tax is assessed taking into account the general principles of tax justice enshrined in the Spanish Constitution (art. 31.1 SC) as well as the free enterprise principle (art. 38 SC), which is connected to the Aids of State legal framework (art. 107 TFEU).
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Keywords
Impuestos Extrafiscales, Impuestos sobre bebidas azucaradas, Tributos discriminatorios, Ayudas de estado, Igualdad tributaria, Specific purpose taxes, Taxes on sugary drinks, Discriminatory taxes, Aids of State, Tax equality
Bibliographic citation
uiz Almendral, V. (2018). La imposición sobre las bebidas azucaradas envasadas: su compatibilidad con los límites y principios del ordenamiento tributario. Quincena Fiscal, 18, pp.75-112