{"id":140,"date":"2014-03-05T18:36:04","date_gmt":"2014-03-05T17:36:04","guid":{"rendered":"https:\/\/diligens.es\/?p=140"},"modified":"2014-03-05T18:36:04","modified_gmt":"2014-03-05T17:36:04","slug":"sentencia-del-tjue-c-8212-centimo-sanitario","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/sentencia-del-tjue-c-8212-centimo-sanitario\/","title":{"rendered":"Sentencia del TJUE C-82\/12 \u00abc\u00e9ntimo sanitario\u00bb"},"content":{"rendered":"<p style=\"text-align: justify;\">El reciente fallo del Tribunal de Justicia de la Uni\u00f3n Europea sobre la err\u00f3nea aplicaci\u00f3n en Espa\u00f1a del Impuesto especial sobre las Ventas Minoristas de Determinados Hidrocarburos (en adelante IVMDH), tambi\u00e9n llamado \u201cC\u00e9ntimo sanitario\u201d, ha abierto la puerta a las posibles reclamaciones que del importe pagado en concepto de este Impuesto pueden llevarse a cabo por los sujetos pasivos.<\/p>\n<p style=\"text-align: justify;\">Este Tribunal ha basado su decisi\u00f3n en el incumplimiento por parte del IVMDH de dos de los requisitos exigidos por la Directiva Comunitaria de Impuestos Especiales para que los hidrocarburos puedan ser gravados por impuestos no recogidos en dicha Directiva:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Que dicho Impuesto tenga una o varias finalidades espec\u00edficas.<\/li>\n<li>Que dicho Impuesto siga los mismos criterios de aplicaci\u00f3n y devengo que el resto de los tributos.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Debido al volumen de operaciones y a la necesidad de la conservaci\u00f3n de los documentos justificativos correspondientes, ser\u00edan principalmente transportistas y empresas del sector los sujetos pasivos del Impuesto que se perfilar\u00edan como posibles reclamantes de la devoluci\u00f3n del impuesto indebidamente pagado. Adem\u00e1s conviene tener en cuenta que dicho Impuesto se encontraba cedido a las comunidades aut\u00f3nomas y que lo aplicaban 13 de las 17 comunidades aut\u00f3nomas.<\/p>\n<p style=\"text-align: justify;\">Teniendo en cuenta los elevados importes a los que tendr\u00e1 que hacer frente el Estado, no parece desencaminado adelantar que la importancia de acreditar la carga de la prueba jugar\u00e1 un papel fundamental para el \u00e9xito de estas reclamaciones.<\/p>\n<p style=\"text-align: justify;\">Si desea conocer m\u00e1s sobre la sentencia del TJUE y el procedimiento de devoluci\u00f3n de ingresos indebidos, puede ponerse en contacto con nosotros en info@diligens.es<\/p>","protected":false},"excerpt":{"rendered":"<p>El reciente fallo del Tribunal de Justicia de la Uni\u00f3n Europea sobre la err\u00f3nea aplicaci\u00f3n en Espa\u00f1a del Impuesto especial sobre las Ventas Minoristas de Determinados Hidrocarburos (en adelante IVMDH), tambi\u00e9n llamado \u201cC\u00e9ntimo sanitario\u201d, ha abierto la puerta a las posibles reclamaciones que del importe pagado en concepto de este Impuesto pueden llevarse a cabo [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - 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