{"id":11662,"date":"2024-06-06T18:59:53","date_gmt":"2024-06-06T16:59:53","guid":{"rendered":"https:\/\/www.arcoabogados.es\/?p=11662"},"modified":"2024-08-05T16:24:45","modified_gmt":"2024-08-05T14:24:45","slug":"devolucions-de-limpost-sobre-hidrocarburs","status":"publish","type":"post","link":"https:\/\/www.arcoabogados.es\/ca\/devolucions-de-limpost-sobre-hidrocarburs","title":{"rendered":"Devolucions de l’Impost sobre Hidrocarburs"},"content":{"rendered":"\n

El\u00a0TJUE\u00a0anul\u00b7la el tram auton\u00f2mic de l’Impost sobre Hidrocarburs.<\/strong><\/h3>\n\n\n\n

El Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) ha dictat sent\u00e8ncia a 30 de maig de 2024 mitjan\u00e7ant la qual declara que el tipus auton\u00f2mic de l’Impost Especial sobre Hidrocarburs (IEH) infringeix el Dret de la Uni\u00f3 Europea. Aquesta sent\u00e8ncia resol una q\u00fcesti\u00f3 prejudicial plantejada pel Tribunal Suprem en l’assumpte C-723\/22, DISA Suministros y Trading, S.L.U.<\/p>\n\n\n\n

El TJUE ha determinat que el tipus de gravamen auton\u00f2mic d’aquest impost exigit per Espanya entre 2013 i 2018 vulnera el dret de la Uni\u00f3 Europea, la qual cosa haur\u00e0 de comportar la devoluci\u00f3 de les quantitats indegudament ingressades pels contribuents.<\/p>\n\n\n\n

La Directiva 2003\/96\/CE del Consell, de 27 d’octubre de 2003, per la qual es reestructura el r\u00e8gim comunitari d’imposici\u00f3 dels productes energ\u00e8tics i de l’electricitat, en la seva versi\u00f3 modificada per la Directiva 2004\/74\/CE del Consell, de 29 d’abril de 2004, i per la Directiva 2004\/75\/CE del Consell, de 29 d’abril de 2004, en particular el seu article 5, ha d’interpretar-se en el sentit que s’oposa a una normativa nacional que autoritza regions o comunitats aut\u00f2nomes a establir tipus de l’impost especial diferenciats per a un mateix producte i un mateix \u00fas en funci\u00f3 del territori en qu\u00e8 es consumeixi el producte fora dels casos previstos a aquest efecte.<\/p>\n\n\n\n

L’anul\u00b7laci\u00f3 del tram auton\u00f2mic del IEH per part de la Just\u00edcia europea, comporta que el Tribunal Suprem haur\u00e0 de dictar sent\u00e8ncia en el cas en particular origen de la q\u00fcesti\u00f3 aplicant en la seva jurisprud\u00e8ncia el criteri del TJUE, determinant a m\u00e9s, els qui estaran legitimats per a sol\u00b7licitar i rebre les devolucions.<\/p>\n\n\n\n

Aix\u00ed doncs, en data d’avui encara no s\u00f3n clars els termes en els quals podr\u00e0 sol\u00b7licitar-se la devoluci\u00f3 i els qui estaran legitimats per a aix\u00f2. Per a buidar aquesta incertesa, cal esperar que el Tribunal Suprem dicti sent\u00e8ncia resolent el cas en particular en el qual va ser plantejada la q\u00fcesti\u00f3 a Europa.<\/p>\n\n\n\n

El que s\u00ed que pot afirmar-se amb claredat, segons la Sent\u00e8ncia en l’Assumpte C-743\/22 del TJUE, \u00e9s que el tribut va ser cobrat en vulneraci\u00f3 del Dret de la Uni\u00f3 i sorgeix el dret a demanar devoluci\u00f3 amb interessos de demora. Aix\u00ed mateix, \u00e9s important assenyalar que, no havent introdu\u00eft el TJUE limitaci\u00f3 temporal dels seus efectes, el pronunciament t\u00e9 aplicaci\u00f3 retroactiva al moment de l’aprovaci\u00f3 de la norma declarada contr\u00e0ria al Dret de la Uni\u00f3.<\/p>\n\n\n\n

Els operadors que hagin suportat el IEH derivat de l’aplicaci\u00f3 del tipus de gravamen auton\u00f2mic i hagin sol\u00b7licitat la rectificaci\u00f3 de les autoliquidacions dels subjectes passius que van ingressar aquests impostos, o b\u00e9 els que impugnessin les liquidacions tribut\u00e0ries dictades per la AEAT exigint-los l’impost, podran referir directament la sent\u00e8ncia del TJUE per a obtenir l’estimaci\u00f3 de les seves reclamacions i obtenir les devolucions sol\u00b7licitades.<\/p>\n\n\n\n

Respecte a aquells operadors que no haguessin presentat reclamaci\u00f3 i les seves liquidacions hagin adquirit fermesa, haur\u00e0 d’analitzar-se cas per cas el procediment m\u00e9s adequat per a intentar recuperar l’impost ingressat, com pot ser la via de la responsabilitat patrimonial de l’Estat, procediment de nul\u00b7litat de ple dret o, en \u00faltima inst\u00e0ncia, acudir a la via civil per a exigir una compensaci\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"

El\u00a0TJUE\u00a0anul\u00b7la el tram auton\u00f2mic de l’Impost sobre Hidrocarburs. El Tribunal<\/p>\n","protected":false},"author":12,"featured_media":11664,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[321],"tags":[],"class_list":["post-11662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"yoast_head":"\nDevolucions de l'Impost sobre Hidrocarburs - ARCO Abogados<\/title>\n<meta name=\"description\" content=\"El\u00a0TJUE\u00a0anul\u00b7la el tram auton\u00f2mic de l'Impost sobre Hidrocarburs. 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