Asunto C-712/19: Sentencia del Tribunal de Justicia (Sala Séptima) de 25 de febrero de 2021 (petición de decisión prejudicial planteada por el Tribunal Supremo) — Novo Banco, S. A. / Junta de Andalucía [Procedimiento prejudicial — Libertad de establecimiento — Libre circulación de capitales — Fiscalidad — Impuesto sobre los depósitos de clientes en las entidades de crédito — Deducciones fiscales concedidas únicamente a las entidades que tengan su domicilio social u oficinas en el territorio de la comunidad autónoma de Andalucía — Deducciones fiscales concedidas únicamente por inversiones destinadas a proyectos realizados en dicha comunidad autónoma — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 401 — Prohibición de recaudar otros impuestos nacionales que tengan el carácter de impuestos sobre el volumen de negocios — Concepto de «impuesto sobre el volumen de negocios» — Características esenciales del IVA — Inexistencia]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
19.4.2021 ES Diario Oficial de la Unión Europea C 138/8
1) La libertad de establecimiento consagrada en el artículo 49 TFUE debe interpretarse, en el caso de deducciones aplicadas a la cuota íntegra de un impuesto sobre los depósitos de clientes en las entidades de crédito cuya sede central u oficinas estén situadas en el territorio de una región de un Estado miembro, en el sentido de que: — se opone a una deducción de 200 000 euros, aplicada a la cuota íntegra de dicho impuesto, en favor de las entidades de crédito cuyo domicilio social se encuentre en el territorio de esa región;
— no se opone a unas deducciones, aplicadas a la cuota íntegra de dicho impuesto, de 5 000 euros por cada oficina situada en el territorio de esa región, cantidad que se eleva a 7 500 euros por cada oficina radicada en un municipio de menos de 2 000 habitantes, a menos que, en la práctica, estas deducciones generen una discriminación injustificada por razón de...
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