{"id":5300,"date":"2018-05-28T09:56:10","date_gmt":"2018-05-28T07:56:10","guid":{"rendered":"https:\/\/label-design.es\/sanjose\/el-tribunal-supremo-contra-el-ivpee\/"},"modified":"2020-01-28T14:51:47","modified_gmt":"2020-01-28T13:51:47","slug":"el-tribunal-supremo-contra-el-ivpee","status":"publish","type":"post","link":"https:\/\/sanjoseabogados.com\/eu\/el-tribunal-supremo-contra-el-ivpee\/","title":{"rendered":"El Tribunal Supremo contra el IVPEE"},"content":{"rendered":"<p>El Tribunal Supremo ha vuelto a cuestionar la constitucionalidad del <strong>IVPEE<\/strong>, porque aprecia una posible vulneraci\u00f3n del principio de capacidad econ\u00f3mica desarrollado por el art\u00edculo 31.1 de la Constituci\u00f3n Espa\u00f1ola.<\/p>\n<p>El 19 de enero y el 28 de febrero de 2018 dict\u00f3 dos Autos en los que puso de relieve el inter\u00e9s casacional respecto a la referida vulneraci\u00f3n, fruto de la coincidencia entre hechos imponibles del Impuesto de Sociedades, el <strong>IVPEE<\/strong> y el IAE.<\/p>\n<p>En cuanto a la controversia sobre el cumplimiento de la normativa europea, por parte del <strong>IVPEE<\/strong>, el Tribunal Supremo descarta plantearlo frente al TJUE, a pesar de que en los autos de 2016 consideraba que s\u00ed pod\u00eda vulnerar la\u00a0Directiva 2008\/118\/CE.<\/p>\n<p>En <strong>San Jos\u00e9 Abogados<\/strong> seguimos creyendo que es incompatible con la citada Directiva, de ah\u00ed que solicitemos en nuestros recursos contenciosos administrativos, que los Tribunales Superiores de Justicia eleven dicha cuesti\u00f3n al TJUE, para que se pronuncie al respecto.<\/p>\n<p>Con la nueva postura de nuestro Alto Tribunal, el Tribunal Constitucional tendr\u00e1 que entrar a valorar la posible inconstitucionalidad del <strong>IVPEE<\/strong>, puesto que desaparece el motivo que le llev\u00f3 a posponer su decisi\u00f3n tras los Autos de 2016, que no era otro que la repetida vulneraci\u00f3n de la normativa europea.<\/p>\n<p>Nuestra recomendaci\u00f3n a las empresas afectadas por la creaci\u00f3n del <strong>IVPEE<\/strong> es que sigan solicitando los importes que se vean obligados a declarar, y agoten la v\u00eda administrativa, a fin de que puedan recuperar su dinero, en el supuesto de que finalmente se declare la inconstitucionalidad del impuesto. <strong>Pod\u00e9is llamarnos sin compromiso para que os asistamos en el proceso de reclamaci\u00f3n.<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Supremo ha vuelto a cuestionar la constitucionalidad del IVPEE, porque aprecia una posible vulneraci\u00f3n del principio de capacidad econ\u00f3mica desarrollado por el art\u00edculo 31.1 de la Constituci\u00f3n Espa\u00f1ola.\t\t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420,448],"tags":[450,471],"class_list":["post-5300","post","type-post","status-publish","format-standard","hentry","category-noticias-eu","category-ivpee-eu","tag-ivpee-eu","tag-tribunal-supremo-eu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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