Auto (Reseña) nº C-462/15 of Tribunal de Justicia, April 28, 2016
Resolution Date | April 28, 2016 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-462/15 |
Auto del Tribunal de Justicia (Sala Sexta) de 28 de abril de 2016 - Pudāns
(Asunto C-462/15) (1) «Procedimiento prejudicial - Artículo 99 del Reglamento de Procedimiento del Tribunal de Justicia - Política agrícola común - Reglamento (CE) n.º 73/2009 - Regímenes de ayuda directa - Artículo 29, apartado 1 - Obligación de abonar los pagos íntegramente a los beneficiarios - Impuesto sobre la renta»
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Cuestiones prejudiciales - Respuesta que puede deducirse claramente de la jurisprudencia - Aplicación del artículo 99 del Reglamento de Procedimiento (Art. 267 TFUE; Reglamento de Procedimiento del Tribunal de Justicia, art. 99) (véanse los apartados 18 y 19)
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Agricultura - Política agrícola común - Regímenes de ayuda directa - Normas comunes - Pagos abonados con arreglo a dichos regímenes - Obligación de abonar los pagos íntegramente a los beneficiarios - Normativa nacional que grava con el impuesto sobre la renta los referidos pagos - Procedencia [Reglamento (CE) n.º 73/2009 del Consejo, considerando 25 y art. 29, ap. 1) (véanse los apartados 25 a 31 y el fallo)
Fallo
El artículo 29, apartado 1, del Reglamento (CE) n.º 73/2009 del Consejo, de 19 de enero de 2009, por el que se establecen disposiciones comunes aplicables a los regímenes de ayuda directa a los agricultores en...
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