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This week has been the answer to Brussels about whether full recovery could violate an EU directive on minimum taxes
MADRID , 21 (EUROPA PRESS)
Tax Agency is finalizing the return of known as ‘health cent’, which will be before the end of the year, according to Europa Press confirmed sources of Ministry of Finance , after the Court of Justice EU (TEU) and the outlaw forced the Spanish government to reinstate the taxpayers concerned, major professional carriers.
last February, the European Court ruled that the ‘health cent’ –the fuel tax that applied some regions – violates the laws community, and found that it could not limit the temporal effects of the judgment because the Spanish Government did not act in good faith to keep the tax in force for ten years
This opened the way for those affected to claim back the 13,000 million euros illegally collected between 2002 and 2011, estimated that the Spanish authorities sent to Brussels.
tax in question is the tax on retail sales of some fuels (HRST), which was used to finance the new powers transferred to the autonomous communities in health, in addition to environmental actions. Was in force from January 1, 2002 and January 1, 2013, date on which he joined the excise duty on mineral oils.
Following the judgment of the European Court of Justice, Finance enabled A method and a specific budget item to return it improperly charged to those affected, although it reduced very considerably the amount of 13,000 million raised should be reintegrated, since not everything can be returned, because, on the one hand, some already prescribed and, on the other hand, the refund will be made to those who claim and after necessary checks of the tax.
LETTER TO BRUSSELS
In addition, there is another issue yet to be clarified before starting and it returns the request for information sent on 10 March, the Spanish Government to the European Commission for clarification as to whether a full refund ‘penny health ‘could infringe Community law.
In the letter, the Spanish government recalled that the EC Directive 2003/96 of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity and establishes a minimum amount of taxation in the taxes to which it relates, including the Hydrocarbons, adding that the state section of the ‘health cent’ was considered to ensure compliance with the minimum tax rates of oil required by the directive.
Therefore, the Government considers it necessary that the Commission previously rule on whether the return of the minimum provided in the policy “infringes Community law representing State aid reimbursement. “
Just this week, according to Europa Press said sources with the Ministry of Finance, the European Commission has responded to the information request Spain , but the answer does not clarify much the procedure, according to these same sources, which has been referred to the State Bar to clarify if the return must be complete and not in terms of the considerations that has made Brussels.
To facilitate the return process, the Tax Office ‘hung’ on its website a request for return model surcharge above, which is voluntary and may be submitted electronically with digital signature and PIN 24 hours , and set a period of six months or less to serve the judgment on taxpayers who have requested the return of the ‘health cent’.
RETURN WITH INTEREST ON LATE INCREASED BY 25%
With the recovery of sums paid, the tax administration will also have to pay the corresponding default interest (legal interest rate in effect during the period in which one becomes due) increased by 25% unless the Budget Act establishes a different, and clarifies that such interest paid without the taxpayer so requests.
In the request for return, that the tax limits the period from 2010 and 2012 because the rest would already prescribed, must contain the taxpayer identification, the reasons for the return, information identifying the reverse to be rectified (NIF the taxpayer who made the impact, region and quarter of each supply) and the documentation of the request for withdrawal is based.
In this regard, the tax agency to serve as a precise documentation of having made the payment of ‘health cent’ both a proper invoice as purchase a ticket, always showing the amount charged by the charge quoted or mention the ‘health cent’ is included in the price
(EuropaPress)
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