Los impuestos especiales de fabricación en la unión europea: puntos conflictivos del régimen general y fijación de criterios jurisprudenciales
- Autores: Vicente Gomar Giner
- Directores de la Tesis: José Ramón de Verda y Beamonte (dir. tes.), Fernando Hernández Guijarro (codir. tes.)
- Lectura: En la Universitat de València ( España ) en 2023
- Idioma: español
- Número de páginas: 730
- Tribunal Calificador de la Tesis: Cristina García-Herrera Blanco (presid.), Pedro Chaparro Matamoros (secret.), Giovanni Berti de Marinis (voc.)
- Programa de doctorado: Programa de Doctorado en Derecho, Ciencia Política y Criminología por la Universitat de València (Estudi General)
- Materias:
- Enlaces
- Tesis en acceso abierto en: webges.uv.es (pdf)
- Resumen
- español
Los impuestos especiales de fabricación, como los que gravan los productos energéticos, la electricidad, el alcohol, las bebidas alcohólicas y las labores del tabaco, existen en prácticamente todos los países del mundo, especialmente en la UE. Ello se debe, principalmente, a que dichos impuestos tienen un gran potencial recaudador e, incluso, permiten perseguir una serie de fines públicos, adaptándose a las necesidades e idiosincrasia de cada Estado. Sin embargo, aunque el volumen recaudatorio es importante, estos impuestos especiales han sido tradicionalmente muy poco estudiados, sobre todo si se compara con otros impuestos, ya sean directos como, incluso, indirectos, donde el IVA presenta un desarrollo doctrinal mucho más avanzado. En este sentido, si bien la recaudación del IVA es superior a la de los impuestos especiales, la diferencia entre el estudio de uno y otro impuesto no es proporcional a dicha diferencia. Estos impuestos, además de las complejidades que presentan por sus características tan específicas, presentan un reto mayor a nivel europeo para garantizar el correcto funcionamiento del mercado interno de la UE, la armonización fiscal. En este sentido, si bien ha existido una voluntad clara de tender hacia la armonización en materia de tributación indirecta, lo cierto es que los impuestos especiales de fabricación no han tenido un desarrollo tan extenso como el producido en el caso del IVA.
- English
Excise duty which is levied directly or indirectly on the consumption of goods, such as energy products, electricity, alcohol, alcoholic beverages, and manufactured tobacco, exist in almost every country in the world, especially in the European Union. This is mainly due to the fact that these taxes have a great collection potential and even allow to pursue purposes in the public interest, adapting to the special needs and idiosyncrasies of each country and its regulation.
However, although the volume of tax collection is important, these excise duties have not been studied in depth, especially when compared with other taxes, whether direct or even indirect.
Currently, regarding the general regime of excise duties in the European Union, it is worth highlighting Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty, the articles of which are progressively entering into force. Additionally, we shall also mention Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.
For getting the tax harmonisation, apart from the regulation, it is essential the Court of Justice of the European Union. The CJEU ensures, together with the national courts, that the European Union Law is interpreted and applied in a uniform way in all Member States. In this regard, regarding the judgments handed down by the Court of Justice, the 40 judgments selected in this dissertation were those relating to manufacturing excise duties and, more specifically, those analyzing the general system, i.e. interpreting Directive 92/12 and Directive 2008/118. These judgments mainly relate to the scope of application and the possibility of creating new taxes; the taxable event, accruals and suspension arrangements; the movement and taxation of excise goods after their release for consumption; and tax markings. After analyzing all these judgements, criteria have been set up per each category in order to be able to be used as a guide for future legislation. Additionally, these criteria can also be used to review if current national legislations are in line with the European law.
Lastly, the new Directive 2020/262 is analyzed in detail, since this Directive establishes the new general arrangements for excise duties on manufactured goods. This directive brings together all the amendments made to Directive 2008/118, thereby facilitating the interpretation of European regulations in this area. In this regard, the criteria stated regarding the Directive 2008/118 and the Directive 92/12 have also been analyzed under the new Directive 2020/262 in order to confirm that most of the criteria is still applicable under the new Directive 2020/262.
- español
