Publication: La ley 15/2012: la constitucionalidad del Impuesto sobre el Valor de la Producción de Energía Eléctrica
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2018-07
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2018-07
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Abstract
El presente trabajo aborda el actual problema jurídico planteado ante el Tribunal Supremo acerca del Impuesto sobre el Valor de la Producción de Energía Eléctrica, creado por la Ley 15/2012. De la actual litispendencia, en enero del presente año el TS ha elevado una cuestión de inconstitucionalidad al Tribunal Constitucional debido a las dudas que suscita el impuesto en cuestión con respecto al principio de capacidad económica. Este estudio viene a defender la naturaleza no medioambiental que, por el contrario, se desprende del texto de la Ley así como los problemas constitucionales que trae asociados la figura tributaria en cuestión.
This paper deals with the current legal problem contemplate at the Tribunal Supremo about the Value of Electricity Production Tax, approved by Act 15/2012. Of the current lis pendens, in January of this year the Tribunal Supremo has raised a question of unconstitutionality to the Tribunal Constitucional due to the doubts that the tax in question raises with respect to the principle of economic capacity. This study comes to defend the non-environmental nature that, on the contrary it’s deduced from the Act 15/2012 as well as the constitutional problems associated with the tax figure in question.
This paper deals with the current legal problem contemplate at the Tribunal Supremo about the Value of Electricity Production Tax, approved by Act 15/2012. Of the current lis pendens, in January of this year the Tribunal Supremo has raised a question of unconstitutionality to the Tribunal Constitucional due to the doubts that the tax in question raises with respect to the principle of economic capacity. This study comes to defend the non-environmental nature that, on the contrary it’s deduced from the Act 15/2012 as well as the constitutional problems associated with the tax figure in question.
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Impuestos, Capacidad económica, Derecho Constitucional, IVPEE, Finalidad extrafiscal, Energía, Medio ambiente, Taxes, Economic capacity, Constitucional Law, Extrafiscal purpose, Energy, Environment