Debate on the environmental taxation reform

Monday, October 29, 2018. This Monday, October 29th, Foment del Treball and the Tax and Competitiveness Foundation organised a debate on the reform of environmental taxation. The participants were Valentí Pich, Chair of Foment del Treball’s Economy and Taxation Committee, Josep Bagué, Chair of the Catalan Employers’ Association's Environment Committee, and Maximino Linares Gil, Vice-Chair of the Board of Trustees of the Tax and Competitiveness Foundation, which presented the Foundation's report entitled “Environmental taxation: reflections for a future reform”, a project undertaken by the Foun...
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Supreme Court jurisprudence on tax avoidance

On Tuesday 16 October 2018, in the Main Hall of the Royal Academy of Jurisprudence and Legislation, the public presentation took place of the book “Tax avoidance and anti-abuse clauses in Supreme Court jurisprudence”, authored by the professor of Financial and Tax Law of Seville University, Mr, Florián García Berro. The act was chaired by Mr. Luis Mª Cazorla Prieto, a member of the Royal Academy of Jurisprudence and Legislation, and Mr. Jesús López Tello, president of the Taxes and Competitivity Foundation. During the first part of the presentation the author explained the main lines...
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Tax avoidance in Supreme Court jurisprudence

When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the Spanish tax system is not only identified with the set of rules that make up the tax system, but also includes the practice of applying the different taxes that make up the system, an area in which the Courts play a fundamental role. In addition, the programme statement made by the Foundation ...
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The position of the Fundación Impuestos y Competitividad (Taxes and Competitivity Foundation) with regard to environmental taxation reform

On Monday, 9 July 2018 at the headquarters of the CEOE, the latest work of the Tax and Competitiveness Foundation published by the Foundation under the title "Environmental Taxation: reflections for a future reform” was presented. The Foundation’s latest project deals with new aspects of indirect taxation by means of this study of the field of environmental taxation, an issue that has been receiving particular attention from experts and the general public. In view of the undoubted interest that environmental protection awakens and the repeated requests from national and international author...
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Environmental taxation: reflections on a future tax reform

The interest that the environment and environmental protection measures are currently generating from the scientific, social and political angles is clear; focusing on the non-fiscal aim of environmental taxes, they should be looked upon as a tool designed to reduce or eradicate polluting behaviour. The key international institutions – the IMF, the OECD and the EU – take the view that the extent to which these taxes have been developed is insufficient, since the revenues they generate fall well short of the average levels of our neighbouring countries; indirect taxes of an environmental nat...
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Essential reflections on the BEPS action plan

Presentation at the Headquarters of the Instituto de Estudios Fiscales, 18 July 2017 CULMINATION OF THE PROJECT In mid 2016, the Board of Trustees of Fundación Impuestos y Competitividad decided that a detailed analysis of the measures proposed by the BEPS Action Plan was called for. From September 2016 through to May 2017, the Fundación posted on its web site the different papers produced as a result of such work, together with that relating to the European Union's anti-abuse Directives, aimed at the uniform implementation of the BEPS measures across the Member States. This process w...
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Taxation of Patronage. The necessary strengthening of the non-profit sector.

Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage, despite the latest legislative reforms affecting the tax treatment of patronage. The increasing responsibility taken on by non-profits in finding solutions for the social, educational and cultural issues caused in Spain by the economic crisis, which are on the way to being resolved, combined with certain relevant restrictions or limits that remain, are sufficient arguments to take the view t...
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Taxation of Patronage

Despite the latest legislative reforms affecting the tax treatment of patronage, Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage. The Foundation, after forming an “internal” work group, has invited a number of experts from varied backgrounds to take part in an open debate on matters pending in the scheme’s regulations and application, and its position from a comparative law perspective. The aim was to arrive at an informed, experienc...
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HOUSING: TAXES AND OTHER FISCAL POLICIES. THE EUROPEAN EXPERIENCE

There can be no denying the importance of the real estate sector for the Spanish economy. According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the economy. It is a sector which generates a lot of employment directly but which at the same time involves a great many related activities, and for this reason, the effects of both its growth and of any recession in it impact the economy as a whole. This view, which is broadly shared by analysts of the Spanish economy, a...
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