That all Spanish individuals and companies have a series of tax rights and obligations is something basic, accepted, historical and surely immovable. However, throughout the history of our country, there have been, there are and there will be modifications regarding both issues, therefore, it is always useful to be up to date with all of them.
Today we talk about a modification on taxation related to hydrocarbons. The reason: that did not respond -ni respond- to the law standards marked by the EU, and therefore, it can be claimed.
In Spain there was a tax called Tax on Retail Sale of certain hydrocarbons , regulated by article 9, of Law 24/2001, of December 27, on fiscal, administrative and administrative measures Social order, in addition to order HA/1554/2002, of June 17, which approved its management regulations.
Its application period attended from January 1, 2002 to December 31, 2012, when its repeal occurred until the entry into force of Law 2/2012, of June 29, of General State Budgets .
This did not behave its full disappearance, since this legislative modification was complemented by Law 17/2012, of December 27, on General State Budgets for 2013, with effects since January 1, 2013, integrating it as well as the Hydrocarbons Tax within the Special Taxes.
Thus, this tax was known colloquially as sanitary cent that fell on the different autonomous communities.
The same was applied in all regions of Spain except in Aragon, the Canary Islands, Euskadi and La Rioja, and both for its arbitrary character, as for its daily life-itavared any type of refueling-, woke up from the beginning a lot of controversy .
the focus of the conflict
In this sense, it is not surprising that the systematic payment of this tax would especially bother those companies and individuals who usually made important displacements, due to the extra cost they experienced at the end of each month. Fruit of this situation, there was a precedent that would cause its subsequent prohibition: Transport Jordi SL.
This Catalan transport company put a formal complaint in the Catalan Superior Court, and at first, it was rejected. The company continued the process, and finally, the case ended up arriving at the hands of the European Superior Court of Justice, who declared the same right.
What happens? That contrasting article 50 of the Special Tax Law, with article 5 of Directive 2003/96/EC, the same could happen again, since they enter into contradiction, and before national legislation, which prevails is the of community law.
actions and solutions
This could any taxpayer claim more between 2002 and January 2013? Going to the AEAT website, we find that this procedure will only be valid for those requests related to the activities that are after 2010, therefore, it should not be delayed much about it.
In addition, as we commented at the beginning of this post, the tax applied to hydrocarbons has changed its name, but has not ceased to exist. Reviewing the concepts collected in the Hydrocarbons Tax and European regulations again, we find that a new conflict can be generated, so it is convenient not to lose sight of the future of this matter.
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