Autónomas, ma non troppo… Reflexiones sobre la autonomía fiscal de los entes infra-estatales, a la luz de la Sentencia Geurts : STJUE de 25 de octubre de 2007, C-464/05

Partiendo de un comentario crítico de la sentencia Geurts (TJUE, de 25 de octubre de 2007, C-464/05) en el presente estudio se analizan los reflejos dogmáticos que la sentencia puede suponer para el ordenamiento jurídico español en materia de tributación autonómica y local. En la parte primera se procede a la identificación y comentario de las principales temáticas abordadas en la sentencia, destacando los puntos de innovación o ruptura con relación a los elementos estables de la jurisprudencia europea. En la segunda parte se procede a un análisis crítico del impacto de la sentencia en el ordenamiento jurídico español. Partiendo de una revisión crítica de la estructura normativa vigente, el autor reflexiona sobre los efectos que la sentencia puede provocar en marco de la tributación infra-estatal, en supuestos que conlleven el ejercicio de una libertad de circulación, sean estos pluri-localizados o meramente internos. En relación con los últimos, indudablemente más sensibles, son estudiadas las tres potenciales construcciones metodológicas adoptables. Por último, se ilustra con el escrutinio normativo del ordenamiento de una comunidad autónoma el impacto en concreto de aquella que se puede considerar la más trascendental sentencia del Tribunal de Justicia en los últimos tiempos

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel

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The legal position of taxpayer under the exchange of information between states

O presente trabalho pretende identificar um acervo de direitos que garanta a tutela dos sujeitos passivos subjacentes às trocas de informações entre Estados. Apresentaremos reflexões em torno de uma proposta de regime, com base na tricotomia direitos de notificação, participação e impugnação.The present work seeks to identify a collection of rights that ensure the protection of tax payers underlying exchange of information between States. Acknowledging the existence of a gap, we shall present reflections around a scheme proposal on the basis of notification, consultation and participation rights.info:eu-repo/semantics/publishedVersio

Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in case C-788/19, European Commission v Kingdom of Spain (form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other member states of the European Union or the EEA

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of the action brought by the Commission and did not fully follow the reasoning of AG Saugmandsgaard Øe in his Opinion of 15 July 2021, who proposed only to partially accept the action brought by the Commission. The Court held that the Kingdom of Spain had failed to fulfil its obligations under articles 63 TFEU and 40 of the EEA Agreement by imposing disproportionate measures on the failure to duly comply with the obligation to provide information concerning assets and rights located abroad. The Spanish legislation provided for very serious economic consequences, such as the taxation of the value of not duly declared assets and rights as unjustified capital gains with no statute of limitations period. The legislation also provided for a proportional fine of 150% of the tax calculated on amounts corresponding to the value of those assets or those rights, which could be applied concurrently with flat-rate fines. At the same time, such flat-rate fines were much higher than the penalties imposed in respect of similar infringements in a purely national context, not being capped by any amount. Commission v. Spain is an important case as it addresses a number of relevant issues regarding the limits that the Member States must respect when implementing measures to counteract international tax avoidance and evasion.info:eu-repo/semantics/publishedVersio

Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

The CFE welcomes the judgment as it clearly refers to a case of unjustified discrimination. However, there are some questions that are left open (and that Court was not required to provide an answer). The Court’s judgment in MK reinforces the established case law that EU law prohibits the adoption of non-EU compliant regimes, even if they are offered as an option to fully EU-compliant regimes. Member States are still free to adopt optional regimes but have to ensure that each one of the routes that the taxpayer may elect does not lead to unfavourable tax treatment. The CFE stresses, however, that the creation of EU-compliant options should not necessarily imply that Member States simply extend the rules conceived for residents to non-residents, as such extension may be quite both burdensome and disproportional. The CFE notes that MK may lead Member States to adopt simplified rules that end up treating non-residents more favourably. Which should not be regarded as a matter of unfairness, taking into account that they will normally be again subject to taxation at the Residence Member State, which is(traditionally) the one placed in the best position to assess a taxpayer’s ability to pay and their corresponding final tax burden.info:eu-repo/semantics/publishedVersio

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in case C-437/19, état luxembourgeois v L, on the conditions for information requests and taxpayer remedies

The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of the Charter guarantees that national courts can review the cross-border information request in order to assess its legality and also that the information holder must be able to ascertain the reasons upon which the order they receive is based. Moreover, the CFE Tax Advisers Europe welcomes the illumination regarding the concept of “foreseeable relevance”, but also notes that additional clarification will be needed to distinguish permissible group requests from illegal “fishing expeditions”.info:eu-repo/semantics/publishedVersio

O perfil semiológico do paciente portador de hemorragia digestiva alta

OBJETIVO: O seguinte estudo objetivou descrever a semiologia do paciente portador de hemorragia digestiva alta, considerando como determinante na avaliação de potencias focos hemorrágicos. METODOLOGIA: Foram realizadas buscas nas plataformas do SciELO, LILACS, PubMed, Scopus e Google Scholar,utilizando os descritores gastrointestinal bleeding, peptic ulcerous disease e varicose hemorrhage, sendo identificados 35 estudos, dos quais foram incluídos 13 artigos completos. Desses estudos, 5 avaliaram as principais etiologias, 2 o surgimento de novos testes diagnósticos, 2 analisaram os aspectos epidemiológicos e 1 a sintomatologia apresentada pelo acometimento da hemorragia digestiva alta. Observou-se inicialmente a abundâncias de informações conceituais sobre o sangramento, como um transtorno clínico comum, acompanhada de inúmeras manifestações, considerando que o foco hemorrágico pode ocorrer em qualquer porção do trato gastrointestinal. Neste estudo, todas as publicações eleitas apresentaram o quadro semiológico composto por algia abdominal, indícios de choque hipovolêmico e taquicardia, alguns exibiram quedas abruptas da pressão arterial, odinofagia, êmese, náuseas e estado ictérico. Os pacientes implicados, cronicamente, já manifestaram ocorrências prévias, devido ao caráter recidivante torna-se essencial investigar a existência de varizes, fístula aorto-entérica, angiodisplasia e doença ulcerosa. CONCLUSÃO: Elucida-se que a hemorragia digestiva alta representa a principal causa de sangramento do trato gastrointestinal, majoritamente manifesta-se como hematêmese ou melena e cursam com o quadro sintomatológico que auxilia na avaliação da gravidade deste e o embasamento de potenciais focos de sangramento e que contribuam para disseminação de informações e intervenções futuras