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Impuesto de donaciones y asignación gratuita de derecho de emisión: comentario a la Sentencia del TJUE, de 26 de febrero del 2015 - Despacho de abogados Gómez-Acebo & Pombo
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Impuesto de donaciones y asignación gratuita de derecho de emisión: comentario a la Sentencia del TJUE, de 26 de febrero del 2015

icon 18 de marzo, 2015
La disparidad normativa de las legislaciones nacionales de los Estados miembros de la Unión Europea en materia de sucesiones y donaciones está provocando posibles problemas de mercado interior. El Tribunal de Justicia de la Unión Europea (TJUE) se ha pronunciado recientemente sobre la legalidad de la aplicación del impuesto de donaciones previsto en la legislación checa y sobre los derechos de emisión recibidos gratuitamente por las instalaciones eléctricas en el marco del comercio de carbono durante los años 2011 y 2012.Introducción

Se recuerda que la Directiva 2003/87 pretende contribuir de manera eficiente al cumplimiento del compromiso de reducir las emisiones antropogénicas de gases de efecto invernadero contraído por la Comunidad Europea y sus Estados miembros, de conformidad con el Protocolo de Kioto, mediante la instauración y puesta en marcha del mercado europeo de derechos de emisión de gases de efecto invernadero (EU ETS)…

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Impuesto de donaciones y asignación gratuita de derecho de emisión: comentario a la Sentencia del TJUE, de 26 de febrero del 2015

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