La creciente inmersión de la tributación autonómica en el Derecho de la Unión Europealas libertades fundamentalesy las medidas tributarias de lasComunidades Autónomas de régimen común
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Universidad Pablo de Olavide
info
Editorial: Dykinson
ISBN: 978-84-1170-613-1, 978-84-1170-512-7
Ano de publicación: 2023
Páxinas: 113-180
Tipo: Capítulo de libro
Resumo
European law and, in particular, the fundamental freedoms recognised in the Treaty on the Functioning of the European Union constitute an increasingly evident limit to the ability of the Autonomous Communities to establish and demand taxes. This paper provides a critical review of some of the tax measures approved by the Autonomous Communities in recent years, in particular deductions from personal income tax (PIT) for investment in new or recently created companies or for donations to certain entities. Many of these tax benefits restrict their scope of application on a territorial basis, excluding cross-border investments or donations to other Member States or third countries. In our opinion, this is an infringement of the free movement of capital and, where applicable, of the freedom of establishment, in the light of the case law of the Court of Justice of the European Union.