| Tittel: | The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties) | | Ansvar: | Ricardo García Antón, Zdeněk Nový and David Báez Seara | | Forfatter: | Antón, Ricardo García  / Nový, Zdeněk / Seara, David Báez | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordic tax journal | | Utgitt: | Stockholm : Nordic Tax Research Council, 2024 | | Omfang: | 33 sider | | ISBN/ISSN: | 2246-1809 | | Serie: | Nordic Tax Journal ; 1/2024 | | Emneord: | Internasjonal skatterett / Skatterett / Statsstøtte / Vindkraft | | Geografiske emneord: | Spania / Sverige | | Note: | Open access, Attribution 4.0 International (CC BY NC ND 4.0)
Utgis av Sciendo. | | Innhold: | Abstract
This contribution serves to provide a fullyfledged analysis of the compatibility of the Spanish windfall tax on credit institutions with EU law (EU monetary and banking policy, EU Fundamental Freedoms, and state aid) and international law (investment law and double tax treaties). Our analysis reveals that the design of the Spanish tax captures windfall profits
that are large and easy to detect due to inflation and high interest rates. Although the tax is compatible with EU law, it compromises the area of bilateral investment treaties and bilateral tax treaties.
Keywords: Windfall Tax, Banks and Credit Institutions, Discrimination, State Aid, EU Monetary Policy, Banking Supervision, Bilateral Investment Treaties, Bilateral Tax Treaties | | Del av verk: | Nordic tax journal 1/2024 |
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