Prólogo
Author | María del Carmen Cámara Barroso |
Pages | 13-15 |
Page 13
Me alegra especialmente prologar esta obra porque tiene su origen en una tesis doctoral que yo dirigí y que obtuvo la máxima calificación, recibiendo igualmente mención internacional, como doctorado europeo. Cuando Carmen Cámara me pidió consejo sobre el tema a elegir para su tesis, en aquel momento yo tenía dos en mente. Uno sobre imposición indi-recta y otro sobre imposición directa. Ésta era la primera elección que se le ofrecía a la entonces doctoranda. Ella se inclinó por la primera. La propuesta versaba sobre la armonización fiscal en el Impuesto sobre Hidrocarburos.
Este tema aúna tres puntos o perspectivas de gran interés. En primer lugar, afecta a un impuesto que durante muchos años se ha querido presentar como el paradigma de la extrafiscalidad. En cierto modo, es algo que el legislador quiso impulsar desde la misma Exposición de Motivos de la Ley de Impuestos Especiales, siendo el Impuesto sobre Hidrocarburos el más importante dentro de éstos. Los preámbulos de otros textos normativos que han operado subidas impositivas sobre el mismo ya han dejado ver el protagonismo recaudatorio de este impuesto y de tales subidas. De hecho, no hay mejor prueba del protagonismo del perfil recaudatorio en este impuesto, frente al perfil extrafiscal, que el dato de la desaparición del tipo cero para los biocarburantes en el mismo. Si se hace tributar en este impuesto a los carburantes sin potencial contaminante al mismo nivel que otros combustibles tradicionales derivados del petróleo, está claro que se
Page 14
ha perdido en el mismo la perspectiva o protagonismo extrafiscal, si es que alguna vez ha existido verdaderamente en esta figura impositiva.
En segundo lugar, porque el Impuesto sobre Hidrocarburos es un claro exponente del devenir del proceso de armonización fiscal en la Unión Europea. La persistencia de la regla de la unanimidad en la producción normativa tributaria en la Unión, ha frenado algunas nuevas propuestas de directiva en este campo. Esto introduce un importante elemento de reflexión sobre hasta qué punto tal regla, más que un obstáculo para que avance el proceso de integración fiscal, supone realmente un elemento de garantía para la soberanía tributaria de los Estados miembros. Aun habiendo atravesado delicados momentos de crisis económica, especialmente sentidos en algunos Estados, esta regla ha servido de garantía frente a ciertas propuestas que les habrían perjudicado. Y todo ello a pesar de las presiones...
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- La armonización del impuesto sobre hidrocarburos en la Unión Europea
- Abreviaturas
- Prólogo
- Introducción
- El contexto de la armonización fiscal en la Unión Europea
- La protección jurídica del medio ambiente y su proyección en el ámbito fiscal
- Evolución de la fiscalidad europea en materia de carburantes
- La articulación del impuesto sobre hidrocarburos en el ordenamiento jurídico español a la luz de la armonización fiscal en la Unión Europea
- Otras figuras del sistema tributario español relacionadas con la fiscalidad energética, del transporte y medioambiental ante el derecho de la Unión Europea
- Conclusiones
- Bibliografía
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