Consideraciones críticas de las reliquidaciones giradas por la Comisión del Mercado de las Telecomunicaciones como consecuencia de la Tasa General de Operadores

Authors

  • Pablo Chico de la Cámara
  • Antonio Serrano Acitores

Keywords:

General rate charged to telecommunication operators, enforcement incident of a court resolution, new tax settlement

Abstract

Doubts regarding the validity of the General rate charged to telecommunication operators in the light of European regulations, together with the liquidations related to years 2004–2009 of said rate have given rise to a really relevant legal issue to Telefónica de España, which has provoked a high level of discussion and conflict and it´s an clear invitation to debate and reflection. In particular, the purpose of this paper is to analyse the new liquidations laid down by the Spanish Commission of the Telecommunications’ Market to said company whereby the Commission, acting against articles 103.4 and 109 of the Spanish Law governing Administrative Jurisdiction, does not respect the principles established within the favourable National Audience and Supreme Court resolutions for Telefónica in this regard

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Author Biographies

  • Pablo Chico de la Cámara

    Catedrático de Derecho Financiero y Tributario de la Universidad Rey Juan Carlos. Abogado
    Miembro de la AEDAF

  • Antonio Serrano Acitores

    Socio de Antonio Serrano Alberca Abogados
    Profesor Doctor de Derecho Mercantil de la Universidad Rey Juan Carlos

Published

31/12/2015

How to Cite

Chico de la Cámara, P., & Serrano Acitores, A. (2015). Consideraciones críticas de las reliquidaciones giradas por la Comisión del Mercado de las Telecomunicaciones como consecuencia de la Tasa General de Operadores. Technical Tax Journal, 4(111), 105-165. https://revistatecnicatributaria.com/index.php/rtt/article/view/145