CJEU – Recent Developments in Direct Taxation 2018
1. Aufl. 2019
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1. S. 146Spanish regional taxes on large retail establishments
1.1. Introduction
On the Spanish Supreme Court decided to refer five preliminary ruling requests to the CJEU, each affecting the taxes on large retail establishments approved by the Autonomous Communities of Catalonia (C-233/16), Asturias (C-234/16 and C-235/16) and Aragón (C-236/16 y 237/16).
Previously, these taxes have come under scrutiny in the European Union through two measures:
The Communication by the Directorate-General for Taxation of the European Union, informing of the opening of an EU PILOT scheme, as an initial step prior to the start of official infringement proceedings against Spain, as a result of the complaint by the Spanish association of large distribution companies (ANGED) alleging that this set of taxes would contravene the freedom of establishment established by Article 49 of the TFEU.
The letter sent by the European Commission to Spain, on 2 October 2013, as a result of a complaint filed by ANGED, in which the Spanish taxes on large retail establishments are described as a measure that could be State aid such as is incompatible with European law.
The European Commission also issued a decision, ...