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Abstracts
CONTENTS
ANTÓN ANTÓN, ÁLVARO y BILBAO ESTRADA, IÑAKI:
«The coordination of the emission rights trading
scheme with autonomous community taxes
on atmospheric emissions: an incompatible illegal
state aid?»
BÁEZ MORENO, ANDRÉS: «Purpose and scope
of the legality principle in tax law. Critical
reflections on the case law of the Spanish
Constitutional Court»
DELGADO RIVERO, FRANCISCO JOSÉ: «The European
tax structure: a comparative study»
GARCÍA PRATS, FRANCISCO ALFREDO: «Model
Conventions, their guiding principles, and their
influence over double tax treaties»
GÓMEZ JIMÉNEZ, IGNACIO LUIS: «An analysis
of the authorized OECD approach (AOA) for
the attribution of profits to permanent
establishments»
GOROSPE OVIEDO, JUAN IGNACIO: «The Italian
solution to the double taxation of dividends and
its possible application to the Spanish tax law»
NUÑEZ GRAÑÓN, MERCEDES: «The place of supply
of services (implementation of the Directive
2008/8/CE into Spanish VAT Act)»
SANZ DIAZ-PALACIOS, JOSÉ ALBERTO: «Additional
elements of analysis on taxpayers’
self-incrimination»
ANTÓN ANTÓN, ÁLVARO Y BILBAO ESTRADA, IÑAKI: «The coordination of the
emission rights trading scheme with autonomous community taxes on atmospheric
emissions: an incompatible illegal state aid?»
ABSTRACT
The recent introduction of the European greenhouse gas emission rights trading scheme brings with it the need to coordinate the scheme with current European Union taxes
on atmospheric emissions. This article analyses the coordinating measures imposed on
atmospheric emission taxes in those legal contexts where both economic instruments
exist. Such measures consist of exempting firms included in the trading scheme from
paying the emissions tax, in order to prevent such firms from bearing a double economic
cost. However, doubts exist as to the legality of these measures and their compatibility
with the treaty. The opening of formal proceedings by the European Commission
against Sweden and Denmark for adopting measures of this nature demonstrates their
possible classification as illegal state aids. Such a situation has not yet arisen in Spain,
however the measures adopted in certain autonomous community taxes on atmospheric
emissions call for a detailed study of this question, and of the consequences in the event
they be classified as illegal state aids.
BÁEZ MORENO, ANDRÉS: «Purpose and scope of the legality principle in tax law.
Critical reflections on the case law of the Spanish Constitutional Court»
ABSTRACT
After three decades of constitutional case law in Spain, the construction of legality principle in tax law keeps on being troublesome. Even if the position of the Spanish Constitutional Court on the purpose and scope of the principle seems to be unanimous, its excessive resort to the «no taxation without representation» idea generates important contradictions. This paper encourages the search for a different purpose –based upon the
classical «property interference issue»– which in our opinion keeps on explaining the
constitutional legality principle in tax law and allows a better understanding of several
nuances in relation to its scope.
DELGADO RIVERO, FRANCISCO JOSÉ: «The European tax structure: a comparative study»
ABSTRACT
The aim of this work about the tax structure in the European Union is twofold. First, we
carried out a review of the literature on the link between the tax mix and the economic
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growth. Secondly, we analyze the data from Eurostat, with important differentials in
the tax system of the Members States, as well as between the countries of the EU-15
and the rest of the Union. In addition, we measure the disparity of the tax mix of every
country with regard to the European average by means of a simple indicator of fiscal
distance. The work is closed with an analysis of the correlation of the fiscal variables
with the economic development measured by the per capita income.
GÓMEZ JIMÉNEZ, IGNACIO LUIS: «An analysis of the authorized OECD approach
(AOA) for the attribution of profits to permanent establishments»
ABSTRACT
This article analyses the consensus achieved in the OECD on the attribution of profits
to permanent establishments. The two-step analysis required by the authorised OECD
approach (AOA) is presented along with practical guidance on the key concepts and relevant background information. The article also gives insight into the new Commentary
on article 7 of the 2008 OECD Model Convention and analyses the aspects where the
AOA and the Model remain in conflict.
GOROSPE OVIEDO, JUAN IGNACIO: «The Italian solution to the double taxation
of dividends and its possible application to the Spanish tax law»
ABSTRACT
The correction of the economic double taxation in Spain and Italy for the reception of dividends by physical persons have been change in base to Community case-law. However, the chosen option is different in both countries, though the start point was the same: a system of approximate imputation. Now, Italy applies a percentage exemption rule, and in Spain there is an exemption only for the first 1.500 euros. This work analyzes
both regulations and the constitucional problems in Spanish law.
NUÑEZ GRAÑÓN, MERCEDES: «The place of supply of services (implementation of
the Directive 2008/8/CE into Spanish VAT Act)»
ABSTRACT
The author examines the changes that the Council Directive 2008/8/CE introduces with
regard to the place of supply of services in VAT. This study is based on a comparative
analysis of the European regulation, the current Spanish law and the draft of Spanish law
implementing the European regulation. The Directive tends to simplify the complex and
numerous former rules. For this aim, the Directive changes the previous general rule and
now states that the place of supply of services will be the place where the recipients are
established if they are taxable persons whereas if they are non-taxable persons, the place
of supply of services will be where the supplier has established his business.
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SANZ DIAZ-PALACIOS, JOSÉ ALBERTO: «Additional elements of analysis on taxpayers’ self-incrimination»
ABSTRACT
The duty of taxpayers to cooperate in tax matters may contradict their fundamental
right against self-incrimination. Despite the already extensive doctrinal contributions
in this regard, the existing rules and Spanish jurisprudence are far from providing a real solution to the dispute. In this article, the author discusses certain aspects of his earlier works in order to extract all the consequences and at the same time provides additional elements of analysis (based on more recent jurisprudence) in order to solve the
problem. The author's considerations regarding 'Hansard' (British procedure) are also
highlighted.
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