El Tribunal Supremo ante la constitucionalidad y la europeidad de las leyes (a propósito del impuesto sobre el valor de la producción de la energía eléctrica)

Abstract

The Spanish Tax on the Value of Electricity Production, approved in 2012, has been questioned both from the perspective of constitutional and European Union law, giving rise to relevant substantive and procedural issues, which require analysis of the nature and purpose of the tax, as well as the preference of the different means of judicial review, an the incidence of preliminary rulings over other ongoing domestic judicial proceedings.