The European Commission (EC) has enabled the Spanish government to return only part of ‘health cent’ outlawed of the Court of Justice of the EU (TEU), since full recovery of sums unduly would violating the EC Directive that fixes the minimum tax on retail sales of some fuels (HRST), known as’ health cent ‘, according to confirmed sources of the tax.
last February, the European Court ruled that the’ health cent ‘-the fuel tax that applied some communities autónomas- violated the Community legislation , and found that it could not limit the temporal effects of the judgment because the Spanish Government did not bona fide to keep the tax in place for 10 years.
The tax administration will also have to pay interest for late payment, increasing by 25% This opened the way for those affected to claim back the 13.000 million euros collected illegally between 2002 and 2011, estimated that the Spanish authorities sent to Brussels.
However, the final amount to be refunded (about EUR 2,000 million ) is much lower than that collected after the last March, the Ministry of Finance forwarded a inquiry to the European Commission on possible consequences that could mean for Spain execution of the judgment of the ECJ in cases in which a full refund of that tax would place the level of taxation on hydrocarbons below the minimum required with the European directive regulating energy taxation.
In the letter, the Spanish government recalled that the Directive 2003/96 of EC of 27 October 2003 restructuring the Community system for the taxation of energy products and electricity, and sets a minimum amount of taxation in which taxes refers, including the Hydrocarbons , adding that the state section of the ‘health cent’ was considered to ensure compliance with the minimum rates of taxation of oil required by the directive.
Brussels said in mid-September to Spain and said he was not opposed to the approach made to return only the amounts collected that passed the minimum tax level set by EU directive said.
In addition, the refund amount will also be much lower than the quoted 13,000 million raised during the years when it was in force ‘ health cent ‘, since not everything can be returned because, on the one hand, a part is already prescribed and on the other hand, the refund will be made to those who claim and submit the due invoices justifying payment and after the necessary checks of the tax.
electronic filing is available, voluntary for acerlerar processing With the return of these 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 Law set a different one, without the taxpayer so requests.
This week the Tax Agency has begun to return and estimated 2,000 million and have been claimed mainly by professional transport , which are those who have largely kept the invoices and can prove payment of tax on retail sales of some fuels, which was intended to finance the new powers transferred to the communities on health, as well as environmental actions . It was in effect between January 1, 2002 and January 1, 2013, date on which he joined in the excise duty on mineral oils.
In this regard, the agency points out that to expedite the processing of refund applications , on your website is available to applicants a standard consumer model electronic filing , voluntary speeding appreciably throughout the process.
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