The CJEU declares the autonomous section of the special tax on hydrocarbons illegal because it is contrary to Article 5 of Directive 2003/96, which prevents Member States from authorising regions or autonomous communities to establish different special tax rates for the same product and the same use depending on the territory in which the product is consumed, outside of the cases foreseen for this purpose.
When do debts expire in Spain? Deadlines and more
When facing a debt, one of the most important aspects to understand is the prescription period. This period determines when a debt is no longer legally enforceable, and although it…
