Abstract
This contribution focuses (1) on the legitimacy of the temporary solidarity contribution approved by the Council Regulation (EU) 2022/1854, from a legal perspective considering the use of emergency law; and (2) the European law and jurisprudence in contrast with the Spanish implementation of the windfall profit tax on hydrocarbons providers to sort out its compatibility with the European law. The analysis carried out leads us to maintain some doubts about the legal mechanism used by the EU for its approval, as well as its compatibility with the fundamental freedoms of the EU. We are also critical of the Spanish implementation of the Temporary Solidarity Contribution. Both the Court of Justice of the EU and the European Court of Human Rights (ECtHR) will have the last word. windfall profits tax, energy tax, temporary solidarity contribution, EU tax policy, unanimity, qualified majority voting, Spanish temporary solidarity contribution, equality principle, non-discrimination, proportionality principle
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have