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Associative Life

Blog of the AEDAF, with the more social aspect of our association. 

Indice

Imágenes de las Jornadas en flickr

 

Boletín Vida Asociativa

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a la edición impresa vigente hasta diciembre de 2014.

Boletín Vida Asociativa

Jornada de Tasas

 

El día 12 de mayo de 2016, la Sección de Derechos y garantías y práctica tributaria organizó, en la Sede de AEDAF, en Madrid, una Jornada sobre las consecuencias fiscales de la Sentencia del Tribunal Supremo, de 23 de noviembre de 2015, que considera que la contraprestación económica que los usuarios abonan por recibir determinados servicios públicos, como el servicio municipal de abastecimiento de aguas potables por parte de una empresa concesionaria es una tasa, y no un tarifa o precio privado. Las consecuencias jurídicas de tal calificación son enormes, pues deben cumplir con los principios constitucionales que rigen los tributos; su cuantía no puede exceder el coste de la prestación del servicio como máximo –sin que tenga que intervenir la Comisión de Precios de las comunidades autónomas y sin que pueda incluirse entre ese coste el beneficio industrial del concesionario–; en caso de impago, la recaudación se debe realizar por el ayuntamiento mediante el procedimiento de apremio, sin que puedan dejar de prestar el servicio con el corte del suministro, por ejemplo.

En la Jornada intervinieron el magistrado del Tribunal Supremo D. Joaquín Huelin Martínez de Velasco, el letrado del Tribunal Constitucional D. Juan Ignacio Moreno Fernández, y el profesor titular de Derecho Financiero y Tributario y Of Counsel de Martín Queralt Abogados, D. Alberto García Moreno. 

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