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Los impuestos sobre grandes superficies de venta no infringen el Derecho comunitario, si bien la exención de determinadas actividades podría constituir ayuda de Estado (Sentencia del TJUE de 26 de abril del 2018) - Despacho de abogados Gómez-Acebo & Pombo

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Los impuestos sobre grandes superficies de venta no infringen el Derecho comunitario, si bien la exención de determinadas actividades podría constituir ayuda de Estado (Sentencia del TJUE de 26 de abril del 2018)

icon 14 de mayo, 2018
La sentencia avala su conformidad con la libertad comunitaria de libre establecimiento y afirma que tampoco constituyen ayudas de Estado del artículo 107.1 del Tratado de Funcionamiento de la Unión Europea las exoneraciones de los establecimientos que no superen determinada superficie; en cambio, el Tribunal de Justicia de la Unión Europea remite al Tribunal Supremo la apreciación de si las exenciones aplicables a determinadas actividades han de considerarse o no ayudas de Estado…

Autor/es

Blanca Lozano – Consejera Académica

Tipología

Análisis