Ayudas de Estado e Impuestos Digitales en Europa: Sentencia del Tribunal General en los Asuntos Acumulados T–836/16 y T–624/17 (State Aid and Digital Taxes in Europe: The EU General Court Decision in the Joined Cases T–836/16 and T–624/17)

Revista Aranzadi Union Europea No. 7 (2019)

9 Pages Posted: 16 Jul 2019

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: July 1, 2019

Abstract

Spanish Abstract: El pasado 16 de mayo de 2019 el Tribunal General de la UE decidió anular las decisiones de la Comisión Europea relativas al impuesto polaco sobre el sector minorista en los asuntos acumulados T–836/16 y T–624/17, argumentando que la Comisión habría incurrido en un error al considerar que el impuesto polaco sobre el sector minorista constituía una medida selectiva que favorecía a ciertas empresas debido a la naturaleza progresiva de los tipos aplicados los cuales se determinan de acuerdo al volumen de negocios. Esta decisión, aunque aún sujeta a apelación ante la Corte de Justicia de la Unión Europea (CJUE), plantea importantes cuestiones de legalidad respecto a otros impuestos sectoriales calculados de acuerdo al volumen de negocios de una empresa como son los impuestos sobre servicios digitales impulsados unilateralmente por determinados Estados Miembros de la UE.

English Abstract: On 16 May 2019 the EU General Court decided to annul the EU Commission’s decisions concerning the Polish tax on the retail sector contained in the Joined Cases T–836/16 and T– 624/17 (state aid cases) arguing that the Commission would have been wrong to consider that the Polish tax on the retail sector constituted a selective measure favoring certain undertakings on account of the progressive nature of the rates applied to the turnovers. Although this decision is still subject to appeal before the Court of Justice of the European Union (CJEU), it raises important questions as regards the legality under EU law of other taxes based also on company- size, namely digital services taxes imposed unilaterally by EU Member States.

Note: Downloadable document is in Spanish.

Keywords: General Court; European Union; turnover taxes; progressive taxes; state aid; indirect discrimination; selectivity; digital taxes; Polish retail tax

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, Ayudas de Estado e Impuestos Digitales en Europa: Sentencia del Tribunal General en los Asuntos Acumulados T–836/16 y T–624/17 (State Aid and Digital Taxes in Europe: The EU General Court Decision in the Joined Cases T–836/16 and T–624/17) (July 1, 2019). Revista Aranzadi Union Europea No. 7 (2019), Available at SSRN: https://ssrn.com/abstract=3420122

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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HOME PAGE: http://https://essl.leeds.ac.uk/law

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