Autor
Palabras clave
ayudas de Estado
Medidas tributarias adoptadas por una
Resumen
RESUMEN: Prácticamente desde la adhesión de España a las Comunidades europeas se ha venido discutiendo la compatibilidad entre el tradicional régimen de Concierto vigente en el País Vasco y el ordenamiento comunitario, desde la perspectiva del régimen de ayudas de Estado y la libertad de establecimiento. La Comisión, en una Decisión de 1993, consideró que los incentivo forales de 1988 eran ayudas de Estado y vulneraban la libertad de establecimiento, si bien en relación con normas forales posteriores ha abandonado el criterio de la selectividad regional, analizando dichas normas exclusivamente desde la perspectiva de la selectividad sectorial. El Tribunal Supremo, por su parte, consideró en 2004 que las normas tributarias forales que establecían un tipo de gravamen inferior al aplicable en el resto del Estado son ayudas de Estado, anulando las mismas en cuanto que no habían sido notificadas a la Comisión. La reciente sentencia del Tribunal de Justicia de 11 de septiembre de 2008 afirma, sin embargo, que cuando existe autonomía institucional, autonomía procedimental y autonomía financiera o económica, como ocurre en el caso de las Haciendas forales, la existencia o no de selectividad territorial ha de apreciarse en relación
con el ámbito geográfico de dichas Haciendas. Cuestión distinta es la posible vulneración de la libertad de establecimiento si los no residentes se ven sometidos a un gravamen superior, como consecuencia de la aplicación de la normativa fiscal del Estado, si bien paradójicamente este problema se plantea actualmente en relación con las Comunidades autónomas de régimen común, y no en el ámbito foral.
con el ámbito geográfico de dichas Haciendas. Cuestión distinta es la posible vulneración de la libertad de establecimiento si los no residentes se ven sometidos a un gravamen superior, como consecuencia de la aplicación de la normativa fiscal del Estado, si bien paradójicamente este problema se plantea actualmente en relación con las Comunidades autónomas de régimen común, y no en el ámbito foral.
Keywords
State aid; Tax measures adopted by a regional or local authority; Selective
Abstract
ABSTRACT: Practically from the moment Spain joined the European Community,
discussions have been ongoing on the compatibility between the traditional Economic Agreement in force in the Basque Country and community regulations, from the perspective of State aid and freedom of establishment. The Commission, in a Decision announced in 1993, considered that the «foral» fiscal incentives in 1988 were State aid and violated freedom of establishment, although, in relation to later regional regulations, it has abandoned the regional selectivity criteria and has analysed the said regulations strictly from a sector selectivity perspective. The spanish Supreme Court, on the other hand, considered, in 2004, that the regional tax regulations that established a lower rate than that applied in other regions was State aid, cancelling them insofar that the Commission had not been notified. The recent sentence by the Court of Justice dated 11th September 2008 confirms,
however, that when institutional autonomy, procedural autonomy and financial or economic autonomy exists, as is the case of the Basque Departments, the existence or not of territorial selectivity must be seen in the light of the geographical scope of the said Departments. This does not exclude the possible violation of freedom of establishment if non-residents are subject to higher rates due to the application of the State’s tax regulations, although,
paradoxically, this problem arises in relation to autonomous regions where the common regime is in force and not those affected by «foral» regimes.
discussions have been ongoing on the compatibility between the traditional Economic Agreement in force in the Basque Country and community regulations, from the perspective of State aid and freedom of establishment. The Commission, in a Decision announced in 1993, considered that the «foral» fiscal incentives in 1988 were State aid and violated freedom of establishment, although, in relation to later regional regulations, it has abandoned the regional selectivity criteria and has analysed the said regulations strictly from a sector selectivity perspective. The spanish Supreme Court, on the other hand, considered, in 2004, that the regional tax regulations that established a lower rate than that applied in other regions was State aid, cancelling them insofar that the Commission had not been notified. The recent sentence by the Court of Justice dated 11th September 2008 confirms,
however, that when institutional autonomy, procedural autonomy and financial or economic autonomy exists, as is the case of the Basque Departments, the existence or not of territorial selectivity must be seen in the light of the geographical scope of the said Departments. This does not exclude the possible violation of freedom of establishment if non-residents are subject to higher rates due to the application of the State’s tax regulations, although,
paradoxically, this problem arises in relation to autonomous regions where the common regime is in force and not those affected by «foral» regimes.