Abstract
If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the transposition of the EU Directive 2020/262 of the Council, from December 19th, 2019, which establishes a general regime of special taxes and their taxation. If the objective of the aforementioned Directive is to achieve a fiscal harmonization, it is necessary to consider the effects that occur when its application in the Spanish state directly collides with the economic capacities and tax justice, since these principles may be void of a content and threaten to a greater or lesser extent against another basic non-confiscatory tax collection. For this reason, this work will analyze some issues related to its high quantification and the results produced in the EU harmonization line. Taking into account that our constitutional principles may be called into question, there will be raised various questions about a double taxation of the products affected by these taxes, and, how, in its social repercussion, it does not seem to comply with its alleged extra-taxation in terms of its effectiveness.
Highlights
Here the implementation in the Spanish State is proposed as a consequence of the transposition of Directive 2008/118 of the Council of December 16, 2008, which establishes the general regime of special taxes, in terms of its regime harmonization of Member States
The application of special taxes may suggest that due to the lack of effectiveness in its extra-fiscal function and its double taxation in the collection with such unjustifiably high prices, it does not fulfill its mission, even being considered that it violates principles based on tax justice and economic capacity, leaving into question such essential concepts contained in the Spanish Constitution in its article 31.1 as that of non-confiscation
In order to achieve a better analysis of the incidence of special taxes in the Spanish legal system, its European harmonization and its respect for the constitutional principles of the state, the study of the future transposition derived from the new Directive (EU) 2020 is proposed
Summary
In their most elementary conception, are the fundamental instruments for sustaining the public expenditures of a State since they provide the population with the services necessary for the achievement of the well-being of society, having a direct impact on maintaining it in its own right political, economic and social dimension. Here the implementation in the Spanish State is proposed as a consequence of the transposition of Directive 2008/118 of the Council of December 16, 2008, which establishes the general regime of special taxes, in terms of its regime harmonization of Member States. This community transposition, as well as those specific to energy products and electricity (Directive 2003/96/ CE); alcohol and alcoholic beverages (regulated by Directives 92/83 /CEE and 92/84/CEE); and tobacco products (regulated by Directive 2011/64 / EU) can jeopardize such important fiscal principles as tax justice and economic capacity, since they are applied directly to consumption and to a high degree
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