A devolución de ingresos indebidos no IVRDHunha batalla pendente
- 1 Universidad Pablo de Ol
ISSN: 1887-0279, 1887-0287
Ano de publicación: 2018
Volume: 13
Número: 1
Páxinas: 9-19
Tipo: Artigo
Outras publicacións en: Administración & cidadanía: revista da Escola Galega de Administración Pública
Resumo
The incompatibility of the IVMDH (tax on retail sales of certain hydrocarbons) with EU law after the judgment of the European Court of Justice of 27 February 2014 in the case C-82/12 (Transportes Jordi Besora, S.L., against Catalan Government) imposed the obligation to the Kingdom of Spain to return the undue income for it application for years. Despite the important temporary limitations a huge number of contributors asked (even before the judgement) for this return. In this paper, we will examine the arguments for and against the refund of the tax to the taxable persons, mainly gas stations business. Pending the resolution of the issue by the Spanish Supreme Court. Considering the amount of tax resources in stake the interest of the question is maximum.