EL IMPUESTO SOBRE HIDROCARBUROS
Fecha
2019-07
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Jaén: Universidad de Jaén
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[ES] Este trabajo fin de grado está orientado a conocer el marco fiscal de los impuestos especiales y plantea como objetivo principal el análisis más detallado del de hidrocarburos.
Dentro del mismo, en las primeras páginas, hace una visión global de estos, su ámbito de aplicación y la ley que los regula, así como su definición, función y clasificación.
Más adelante se centra en el Impuesto sobre Hidrocarburos haciendo una descripción más amplia y detallada, en la cual se explica el ámbito de aplicación, devengo, bases, tipos, exenciones y las obligaciones del contribuyente.
Además hace un recorrido temporal sobre la armonización de estos y analizaremos en profundidad su problemática a nivel comunitario y español.
Por último comenta el ya desaparecido Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos, mal llamado ``céntimo sanitario´´ y estudia la sentencia del TJUE en la que lo declaró contrario a derecho y su posterior derogación.
[EN] The objetive of this end-of-level project is to analyze fiscal framework of some particular taxes. One of them, the Hydrocarbon taxes, are specially described in this project. A global view of Hydrocarbon taxes, its scope, the regulating law, definition and its function are described in the first pages of the document. Later on, we will focus on the hydrocarbon taxes, a detailed description, in which we explain the scope of the application, accrual, bases, types and exemptions, and also the taxpayer duty. In addition, a temporary overview of the harmonization process of special taxes is described, and the problems at the community and in Spain will be deeply analyzed. Finally we will focus on the repealed taxes of retail sales of some hydrocarbon, what is badly called "céntimo sanitario", describing it and we will study the judgment why the CJEU, declared it contrary to law and its later repeal.
[EN] The objetive of this end-of-level project is to analyze fiscal framework of some particular taxes. One of them, the Hydrocarbon taxes, are specially described in this project. A global view of Hydrocarbon taxes, its scope, the regulating law, definition and its function are described in the first pages of the document. Later on, we will focus on the hydrocarbon taxes, a detailed description, in which we explain the scope of the application, accrual, bases, types and exemptions, and also the taxpayer duty. In addition, a temporary overview of the harmonization process of special taxes is described, and the problems at the community and in Spain will be deeply analyzed. Finally we will focus on the repealed taxes of retail sales of some hydrocarbon, what is badly called "céntimo sanitario", describing it and we will study the judgment why the CJEU, declared it contrary to law and its later repeal.