Sergio Alonso de Leon | Universidad Carlos III de Madrid (original) (raw)

Papers by Sergio Alonso de Leon

Research paper thumbnail of Un hito en el derecho parlamentario de la Unión Europea: la reforma del Reglamento del Parlamento Europeo de 13 de diciembre de 2016

Revista de Derecho Comunitario Europeo, Apr 27, 2018

ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria... more ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria de la Unión, para mejorar su imagen imponiendo más obligaciones a los diputados y para reforzar su posición institucional y su equilibrio interno. Palabras clave Parlamento Europeo; derecho parlamentario; Reglamento interno; procedimiento legislativo; equilibrio institucional; grupos políticos.

Research paper thumbnail of Composite Administrative Procedures in the European Union

SSRN Electronic Journal, 2020

Research paper thumbnail of El inminente tránsito hacia una ciudadanía supranacional de la Unión Europea

Cuadernos Europeos de Deusto, 2012

Research paper thumbnail of CRÓNICA DE LA REFORMA ELECTORAL EUROPEA HISTORICAL OVERVIEW OF THE ELECTORAL REFORM IN THE EU

Revista de Cortes Generales, 2019

ABSTRACT The recast of the Electoral Act passed in 2018 offers a good opportunity to make a histo... more ABSTRACT The recast of the Electoral Act passed in 2018 offers a good opportunity to make a historical account on the ambition to the European Parliament achieve a true European electoral law, indeed an essential element for its
role as democratic institution in the European Union. We will see that even though a uniform electoral law constitutes an objective in the Treaties from the beginning of European integration, progress in such matters has been complicated and contingent upon a favourable political context which has seldom taken place. Although the European Parliament has managed to be at the centre of the Union’s political life, its efforts to achieve a better electoral system have led to many disappointments and scarce progress. This is particularly exemplified by the second reform of the electoral Act, just passed in 2018. Indeed, it is a very small recast leaving aside the most revolutionary proposals that were under discussion.
RESUMEN La reforma del Acta Electoral aprobada en 2018 ofrece una oportunidad para elaborar una crónica de la ambición del Parlamento Europeo de dotarse de un Derecho electoral verdaderamente europeo, elemento esencial para su papel como institución democrática central de la Unión Europea. Veremos que, pese a que el objetivo de un sistema electoral uniforme está en los Tratados desde el momento fundacional de la integración europea, ha sido muy complicado lograr avances en este ámbito. Los avances se han producido solo cuando la coyuntura política era favorable, lo cual se ha dado en escasas ocasiones aunque el Parlamento Europeo ha logrado situarse en el centro de la vida política de la Unión. Ahora bien, en todo este tiempo, sus esfuerzos por lograr un mejor sistema electoral han llevado a muchas frustraciones y escasos avances, de lo que la reciente reforma del Acta Electoral es un ejemplo muy ilustrativo. En efecto, se trata de una reforma mínima que deja de lado las innovaciones verdaderamente revolucionarias que estaban siendo debatidas.

Research paper thumbnail of Un hito en el derecho parlamentario de la Unión Europea: la reforma del Reglamento del Parlamento Europeo de 13 de diciembre de 2016.

Revista de derecho comunitario europeo, 2018

Ante la situación de inmovilismo constitucional que vive la Unión Europea desde el Tratado de Lis... more Ante la situación de inmovilismo constitucional que vive la Unión Europea desde el Tratado de Lisboa, tiene particular interés observar los cambios en otros instrumentos que afectan a las instituciones. La reforma del Reglamento del Parlamento Europeo de diciembre 2016, por su amplitud y por la importancia de algunos cambios, pone en el punto de mira el desarrollo del todavía incipiente Derecho parlamentario de la Unión y deja ver algunas evoluciones en el entramado institucional que pueden pasar desapercibidos a quien sólo se fija en los cambios en el Derecho primario. El nuevo Reglamento aclara y simplifica la competencia del Parlamento como legislador, pero también da una idea de sus aspiraciones de mayor influencia en el ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria de la Unión, para mejorar su imagen imponiendo más obligaciones a los diputados y para reforzar su posición institucional y su equilibrio interno.
In the context of the absence of change in the constitutional order of the European Union since the Treaty of Lisbon, it has a particular interest to look at the changes in other instruments affecting the European institutions. The recast of the Rules of Procedure of the European Parliament of December 2016, in view of its large scope and the importance of some of the changes, sets the focus on the still emerging parliamentary law of the Union. It also shows some of the developments in the institutional setup that may go unnoticed to those paying attention only at the changes in primary law. The new Rules of procedure clarify and simplify the role of Parliament as a legislator, but also reflect its aspirations for more influence vis-à-vis the executive, and incorporate some new elements. These aim at making parliamentary life of the Union more dynamic, at improving its image by setting additional obligations to its Members, and at strengthening the institutional position and internal balance of Parliament.

Research paper thumbnail of Four Decades of the European Electoral Act: A Look Back and a Look Ahead to an Unfulfilled Ambition

European Law Review, 2017

This article provides an overview of the history and evolution of the Electoral Act of 1976, from... more This article provides an overview of the history and evolution of the Electoral Act of 1976, from the first attempts by the newly born Common Assembly to the current state of play. It examines the difficulties experienced by the European Parliament in pushing for a truly European electoral system, and demonstrates how the milestones on electoral reform, the adoption of the Electoral Act in 1976 and its amendment in 2002, were under-ambitious. It explores the relevant legal framework, including primary law and other
pieces of legislation, such as the Statute for Members and the Regulation on European political parties, and important rulings from courts of some Member States. It also examines political developments which had a bearing on the electoral system, such as the Spitzenkandidaten experience of 2014. It concludes that the progress in this field has been scant, but there exist possibilities for future developments.

Research paper thumbnail of Por fin una definición judicial de los "actos reglamentarios" del artículo 263.4 TFUE. Comentario de la jurisrudencia Inuit y Microban.

44 Revista de Derecho Comunitario Europeo (2013), 345-361

El artículo 263.4 TFUE introduce una nueva regla de legitimación para los particulares relativa a... more El artículo 263.4 TFUE introduce una nueva regla de legitimación para los particulares relativa a los actos reglamentarios que no conlleven medidas de ejecución.
La noción de estos últimos suscitaba dudas hasta que el Tribunal General los ha definido en los asuntos Inuit y Microban como actos generales no legislativos, concepto que se entiende desde un punto de vista formal. La definición judicial aclara conceptos jurídicos básicos en el estudio de las fuentes del Derecho derivado de la Unión Europea y fija los nuevos límites de la legitimación de los particulares ante los tribunales de la Unión, aunque no supone una mejora general del derecho de acceso a la justicia para los ciudadanos

Article 263.4 TFEU introduces new rules of standing for private parties concerning regulatory acts not entailing implementing measures. The notion of these acts had raised doubts until the General Court has given a definition in cases Inuit and Microban. They are defined as general non-legislative acts, a concept that is to be understood from a formal point of view. This definition clarifies some basic legal concepts in the study of the sources of secondary EU law and sets the limits of the legal standing of private parties before the EU courts, even though it does not entail a general improvement for the right of access to justice for the citizens."

Research paper thumbnail of La inminente transición a una ciudadanía supranacional de la Unión Europea

47 Cuadernos Europeos Deusto, 101-126, Sep 2012

La ciudadanía europea ha sido hasta la fecha una ciudadanía transnacional. Los derechos que confe... more La ciudadanía europea ha sido hasta la fecha una ciudadanía transnacional. Los derechos que confería quedaban condicionados a una situación transfronteriza para no quedar relegados a una situación puramente interna. Ello era tanto desde la perspectiva de los derechos a la libre circulación y residencia, como de los derechos políticos, si bien en el primer caso aparecían además condicionantes económicos. Además, la nacionalidad de los Estados miembros ha actuado como requisito para la ciudadanía europea, pero sin que ésta pudiera influir en aquella.
La jurisprudencia del Tribunal de Justicia de la Unión Europea, sin embargo, ha producido una cierta alteración en este punto de partida, sentando las bases para una inminente transformación de la ciudadanía europea en ciudadanía supranacional. Este estudio pretende analizar las claves de este tránsito.

EU citizenship has been a transnational citizenship so far. The rights conferred by it were conditional to a cross-border element. Otherwise, they were to be relegated to a purely internal situation. They were subject to economic conditions too. Political rights also had also predominantly transnational nature. On the other hand, nationality of Member States was requirement for EU citizenship, but the latter could not affect the former.
In recent rulings, the Court of Justice of the European Union has brought some changes in this respect, setting the stage for an imminent transformation of EU citizenship into supranational citizenship. This paper aims at analyzing the key elements of this transition.

Research paper thumbnail of Regions and subsidiarity in the European Union; a look at the role of the Spanish and other regional Parliaments in the monitoring of compliance with the principle of subsidiarity

European regions have had a limited involvement in the European Union decision-making process, de... more European regions have had a limited involvement in the European Union decision-making process, despite having an important role in the implementation of EU acts. The principle of subsidiarity, as established in the Treaty of Lisbon, has acquired an important regional dimension, which results in the possibility of the regional parliaments playing a role in the law-making process in the European Union for the first time.
However, the internal mechanism set up in Spain narrows the possible scope of involvement of the regional parliaments, subordinating it to the national Parliament’s will and even placing the regional governments in a similar position as the legislatures.

Research paper thumbnail of La unidad de criterio en los tributos cedidos ante la atribución de la revisión económico-administrativa a las Comunidades Autónomas

The unity of interpretation after the assignation of powers of administrative review to the Spani... more The unity of interpretation after the assignation of powers of administrative review to the Spanish autonomous regions on tranfered taxes

The last reform of the Organic Law on financing of the Autonomous Regions, which was driven by the latest amendments to the Statutes of Autonomy, widens further than ever the regional competences concerning taxes assigned by the State, and entails the transfer of powers of tax administrative review. The main aim of this article is to question whether the legal nature of transferred taxes has changed and what State powers remain in that domain.
Given the fact that they are still State taxes, we wonder whether the new system threatens the unity of interpretation, necessary for the respect of State competences concerning those transferred taxes.
In our view, the central State keeps enough guarantees, through the competences conferred to the central body in charge of tax administrative review, together with the interpretation by the Courts so that there shall be no breach of the essential unity of interpretation.

Research paper thumbnail of Subvenciones e IVA: Análisis de la jurisprudencia europea

Subsidies and Value Added Tax: research on European case law Subsidies have different effects co... more Subsidies and Value Added Tax: research on European case law

Subsidies have different effects concerning value added tax depending on whether they are directly linked to the price of the service or goods supplied by the grantee.
When it comes to subsidies unlinked to the price, Spanish legislation had to be amended after a declaration of infringement by the Court of Justice of the European Union, and they no longer have impact on VAT taxation of those who receive them.
As for subsidies directly linked to the price, the European case law has required certain conditions for taxation to be valid. In spite of it, there exist controversial cases, a fact that evidences that the discrimination between both kinds of subsidies is still difficult.

Research paper thumbnail of La posición de las Comunidades Autónomas ante el Tribunal de Justicia de la Unión Europea

The status of spanish autonomous regions before the Court of Justice of the European Union Spani... more The status of spanish autonomous regions before the Court of Justice of the European Union

Spanish Autonomous Regions have very limited access to the judicial system of the European Union.
In the absence of specific provision in the Treaties, the Court of Justice has shaped the regions’ chances to bring proceedings or intervene before it. In spite of assuming that the procedural status of regions is no different than that of private individuals, it has acknowledged some peculiarities, in so far as they are entities with public powers. Their standing concerning the infringement procedures is also very weak, as the actions are addressed to member States. Decentralized States, like Spain, have established internal systems for a mediate participation of regions, in order to overcome their weakness to a certain extent. At the same time, mechanisms for the transfer of responsibilities have been strenghtened by the new Law on Sustainable Economy.

Research paper thumbnail of Los principios de autonomía y suficiencia financiera municipal a cuenta de la imposición de tasas por la cobertura del servicio de prevención y extinción de incendios y salvamentos de la Comunidad de Madrid

Research paper thumbnail of La compatibilidad entre el IVA y el impuesto sobre los Actos Jurídicos Documentados: Estudio a la luz de la jurisprudencia del Tribunal de Luxemburgo

Books by Sergio Alonso de Leon

Research paper thumbnail of Composite Administrative Procedures in the UE

iustel, 2017

Composite administrative procedures are procedures in which administrative authorities from the U... more Composite administrative procedures are procedures in which administrative authorities from the Union and from Member States cooperate and each provide a relevant input into the final administrative decision taken at the Union or the national level. These procedures are becoming more and more frequent as a mechanism for the implementation of Union policies and they reflect a multi-layered system of EU and national administrative cooperation that goes beyond the old paradigm of the indirect implementation of EU Law. Nevertheless, they remain a relatively unexplored topic in European Administrative Law. However positive they may be for building networks of mutual trust between the Union and national administrative actors, and however efficient for the adoption of technically complete and consensual decisions, they raise many legal concerns. After defining these procedures and placing them in context, this book goes on to identify the legal shortcomings to which they give rise from the perspective of the individual and points towards potential solutions. Composite procedures reflect very well the current state-of-play of European integration with regard to Administrative Law, but the European citizen should not suffer in his legal position owing to their complexity.

Research paper thumbnail of COMPOSITE ADMINISTRATIVE PROCEDURES IN THE EUROPEAN UNION COMPOSITE ADMINISTRATIVE PROCEDURES IN THE EUROPEAN UNION COMPOSITE ADMINIS­ TRATIVE PROCEDURES IN THE EUROPEAN UNION

Composite administrative procedures are procedures in which administrative authorities from the U... more Composite administrative procedures are procedures in which administrative authorities from the Union and from Member States cooperate and each provide a relevant input into the final administrative decision taken at the Union or the national level. These procedures are becoming more and more frequent as a mechanism for the implementation of Union policies and they reflect a multi-layered system of EU and national administrative cooperation that goes beyond the old paradigm of the indirect implementation of EU Law. Nevertheless, they remain a relatively unexplored topic in European Administrative Law. However positive they may be for building networks of mutual trust between the Union and national administrative actors, and however efficient for the adoption of technically complete and consensual decisions, they raise many legal concerns. After defining these procedures and placing them in context, this book goes on to identify the legal shortcomings to which they give rise from the perspective of the individual and points towards potential solutions. Composite procedures reflect very well the current state-of-play of European integration with regard to Administrative Law, but the European citizen should not suffer in his legal position owing to their complexity.

Research paper thumbnail of Un hito en el derecho parlamentario de la Unión Europea: la reforma del Reglamento del Parlamento Europeo de 13 de diciembre de 2016

Revista de Derecho Comunitario Europeo, Apr 27, 2018

ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria... more ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria de la Unión, para mejorar su imagen imponiendo más obligaciones a los diputados y para reforzar su posición institucional y su equilibrio interno. Palabras clave Parlamento Europeo; derecho parlamentario; Reglamento interno; procedimiento legislativo; equilibrio institucional; grupos políticos.

Research paper thumbnail of Composite Administrative Procedures in the European Union

SSRN Electronic Journal, 2020

Research paper thumbnail of El inminente tránsito hacia una ciudadanía supranacional de la Unión Europea

Cuadernos Europeos de Deusto, 2012

Research paper thumbnail of CRÓNICA DE LA REFORMA ELECTORAL EUROPEA HISTORICAL OVERVIEW OF THE ELECTORAL REFORM IN THE EU

Revista de Cortes Generales, 2019

ABSTRACT The recast of the Electoral Act passed in 2018 offers a good opportunity to make a histo... more ABSTRACT The recast of the Electoral Act passed in 2018 offers a good opportunity to make a historical account on the ambition to the European Parliament achieve a true European electoral law, indeed an essential element for its
role as democratic institution in the European Union. We will see that even though a uniform electoral law constitutes an objective in the Treaties from the beginning of European integration, progress in such matters has been complicated and contingent upon a favourable political context which has seldom taken place. Although the European Parliament has managed to be at the centre of the Union’s political life, its efforts to achieve a better electoral system have led to many disappointments and scarce progress. This is particularly exemplified by the second reform of the electoral Act, just passed in 2018. Indeed, it is a very small recast leaving aside the most revolutionary proposals that were under discussion.
RESUMEN La reforma del Acta Electoral aprobada en 2018 ofrece una oportunidad para elaborar una crónica de la ambición del Parlamento Europeo de dotarse de un Derecho electoral verdaderamente europeo, elemento esencial para su papel como institución democrática central de la Unión Europea. Veremos que, pese a que el objetivo de un sistema electoral uniforme está en los Tratados desde el momento fundacional de la integración europea, ha sido muy complicado lograr avances en este ámbito. Los avances se han producido solo cuando la coyuntura política era favorable, lo cual se ha dado en escasas ocasiones aunque el Parlamento Europeo ha logrado situarse en el centro de la vida política de la Unión. Ahora bien, en todo este tiempo, sus esfuerzos por lograr un mejor sistema electoral han llevado a muchas frustraciones y escasos avances, de lo que la reciente reforma del Acta Electoral es un ejemplo muy ilustrativo. En efecto, se trata de una reforma mínima que deja de lado las innovaciones verdaderamente revolucionarias que estaban siendo debatidas.

Research paper thumbnail of Un hito en el derecho parlamentario de la Unión Europea: la reforma del Reglamento del Parlamento Europeo de 13 de diciembre de 2016.

Revista de derecho comunitario europeo, 2018

Ante la situación de inmovilismo constitucional que vive la Unión Europea desde el Tratado de Lis... more Ante la situación de inmovilismo constitucional que vive la Unión Europea desde el Tratado de Lisboa, tiene particular interés observar los cambios en otros instrumentos que afectan a las instituciones. La reforma del Reglamento del Parlamento Europeo de diciembre 2016, por su amplitud y por la importancia de algunos cambios, pone en el punto de mira el desarrollo del todavía incipiente Derecho parlamentario de la Unión y deja ver algunas evoluciones en el entramado institucional que pueden pasar desapercibidos a quien sólo se fija en los cambios en el Derecho primario. El nuevo Reglamento aclara y simplifica la competencia del Parlamento como legislador, pero también da una idea de sus aspiraciones de mayor influencia en el ejecutivo, e incorpora varias novedades importantes para hacer más dinámica la vida parlamentaria de la Unión, para mejorar su imagen imponiendo más obligaciones a los diputados y para reforzar su posición institucional y su equilibrio interno.
In the context of the absence of change in the constitutional order of the European Union since the Treaty of Lisbon, it has a particular interest to look at the changes in other instruments affecting the European institutions. The recast of the Rules of Procedure of the European Parliament of December 2016, in view of its large scope and the importance of some of the changes, sets the focus on the still emerging parliamentary law of the Union. It also shows some of the developments in the institutional setup that may go unnoticed to those paying attention only at the changes in primary law. The new Rules of procedure clarify and simplify the role of Parliament as a legislator, but also reflect its aspirations for more influence vis-à-vis the executive, and incorporate some new elements. These aim at making parliamentary life of the Union more dynamic, at improving its image by setting additional obligations to its Members, and at strengthening the institutional position and internal balance of Parliament.

Research paper thumbnail of Four Decades of the European Electoral Act: A Look Back and a Look Ahead to an Unfulfilled Ambition

European Law Review, 2017

This article provides an overview of the history and evolution of the Electoral Act of 1976, from... more This article provides an overview of the history and evolution of the Electoral Act of 1976, from the first attempts by the newly born Common Assembly to the current state of play. It examines the difficulties experienced by the European Parliament in pushing for a truly European electoral system, and demonstrates how the milestones on electoral reform, the adoption of the Electoral Act in 1976 and its amendment in 2002, were under-ambitious. It explores the relevant legal framework, including primary law and other
pieces of legislation, such as the Statute for Members and the Regulation on European political parties, and important rulings from courts of some Member States. It also examines political developments which had a bearing on the electoral system, such as the Spitzenkandidaten experience of 2014. It concludes that the progress in this field has been scant, but there exist possibilities for future developments.

Research paper thumbnail of Por fin una definición judicial de los "actos reglamentarios" del artículo 263.4 TFUE. Comentario de la jurisrudencia Inuit y Microban.

44 Revista de Derecho Comunitario Europeo (2013), 345-361

El artículo 263.4 TFUE introduce una nueva regla de legitimación para los particulares relativa a... more El artículo 263.4 TFUE introduce una nueva regla de legitimación para los particulares relativa a los actos reglamentarios que no conlleven medidas de ejecución.
La noción de estos últimos suscitaba dudas hasta que el Tribunal General los ha definido en los asuntos Inuit y Microban como actos generales no legislativos, concepto que se entiende desde un punto de vista formal. La definición judicial aclara conceptos jurídicos básicos en el estudio de las fuentes del Derecho derivado de la Unión Europea y fija los nuevos límites de la legitimación de los particulares ante los tribunales de la Unión, aunque no supone una mejora general del derecho de acceso a la justicia para los ciudadanos

Article 263.4 TFEU introduces new rules of standing for private parties concerning regulatory acts not entailing implementing measures. The notion of these acts had raised doubts until the General Court has given a definition in cases Inuit and Microban. They are defined as general non-legislative acts, a concept that is to be understood from a formal point of view. This definition clarifies some basic legal concepts in the study of the sources of secondary EU law and sets the limits of the legal standing of private parties before the EU courts, even though it does not entail a general improvement for the right of access to justice for the citizens."

Research paper thumbnail of La inminente transición a una ciudadanía supranacional de la Unión Europea

47 Cuadernos Europeos Deusto, 101-126, Sep 2012

La ciudadanía europea ha sido hasta la fecha una ciudadanía transnacional. Los derechos que confe... more La ciudadanía europea ha sido hasta la fecha una ciudadanía transnacional. Los derechos que confería quedaban condicionados a una situación transfronteriza para no quedar relegados a una situación puramente interna. Ello era tanto desde la perspectiva de los derechos a la libre circulación y residencia, como de los derechos políticos, si bien en el primer caso aparecían además condicionantes económicos. Además, la nacionalidad de los Estados miembros ha actuado como requisito para la ciudadanía europea, pero sin que ésta pudiera influir en aquella.
La jurisprudencia del Tribunal de Justicia de la Unión Europea, sin embargo, ha producido una cierta alteración en este punto de partida, sentando las bases para una inminente transformación de la ciudadanía europea en ciudadanía supranacional. Este estudio pretende analizar las claves de este tránsito.

EU citizenship has been a transnational citizenship so far. The rights conferred by it were conditional to a cross-border element. Otherwise, they were to be relegated to a purely internal situation. They were subject to economic conditions too. Political rights also had also predominantly transnational nature. On the other hand, nationality of Member States was requirement for EU citizenship, but the latter could not affect the former.
In recent rulings, the Court of Justice of the European Union has brought some changes in this respect, setting the stage for an imminent transformation of EU citizenship into supranational citizenship. This paper aims at analyzing the key elements of this transition.

Research paper thumbnail of Regions and subsidiarity in the European Union; a look at the role of the Spanish and other regional Parliaments in the monitoring of compliance with the principle of subsidiarity

European regions have had a limited involvement in the European Union decision-making process, de... more European regions have had a limited involvement in the European Union decision-making process, despite having an important role in the implementation of EU acts. The principle of subsidiarity, as established in the Treaty of Lisbon, has acquired an important regional dimension, which results in the possibility of the regional parliaments playing a role in the law-making process in the European Union for the first time.
However, the internal mechanism set up in Spain narrows the possible scope of involvement of the regional parliaments, subordinating it to the national Parliament’s will and even placing the regional governments in a similar position as the legislatures.

Research paper thumbnail of La unidad de criterio en los tributos cedidos ante la atribución de la revisión económico-administrativa a las Comunidades Autónomas

The unity of interpretation after the assignation of powers of administrative review to the Spani... more The unity of interpretation after the assignation of powers of administrative review to the Spanish autonomous regions on tranfered taxes

The last reform of the Organic Law on financing of the Autonomous Regions, which was driven by the latest amendments to the Statutes of Autonomy, widens further than ever the regional competences concerning taxes assigned by the State, and entails the transfer of powers of tax administrative review. The main aim of this article is to question whether the legal nature of transferred taxes has changed and what State powers remain in that domain.
Given the fact that they are still State taxes, we wonder whether the new system threatens the unity of interpretation, necessary for the respect of State competences concerning those transferred taxes.
In our view, the central State keeps enough guarantees, through the competences conferred to the central body in charge of tax administrative review, together with the interpretation by the Courts so that there shall be no breach of the essential unity of interpretation.

Research paper thumbnail of Subvenciones e IVA: Análisis de la jurisprudencia europea

Subsidies and Value Added Tax: research on European case law Subsidies have different effects co... more Subsidies and Value Added Tax: research on European case law

Subsidies have different effects concerning value added tax depending on whether they are directly linked to the price of the service or goods supplied by the grantee.
When it comes to subsidies unlinked to the price, Spanish legislation had to be amended after a declaration of infringement by the Court of Justice of the European Union, and they no longer have impact on VAT taxation of those who receive them.
As for subsidies directly linked to the price, the European case law has required certain conditions for taxation to be valid. In spite of it, there exist controversial cases, a fact that evidences that the discrimination between both kinds of subsidies is still difficult.

Research paper thumbnail of La posición de las Comunidades Autónomas ante el Tribunal de Justicia de la Unión Europea

The status of spanish autonomous regions before the Court of Justice of the European Union Spani... more The status of spanish autonomous regions before the Court of Justice of the European Union

Spanish Autonomous Regions have very limited access to the judicial system of the European Union.
In the absence of specific provision in the Treaties, the Court of Justice has shaped the regions’ chances to bring proceedings or intervene before it. In spite of assuming that the procedural status of regions is no different than that of private individuals, it has acknowledged some peculiarities, in so far as they are entities with public powers. Their standing concerning the infringement procedures is also very weak, as the actions are addressed to member States. Decentralized States, like Spain, have established internal systems for a mediate participation of regions, in order to overcome their weakness to a certain extent. At the same time, mechanisms for the transfer of responsibilities have been strenghtened by the new Law on Sustainable Economy.

Research paper thumbnail of Los principios de autonomía y suficiencia financiera municipal a cuenta de la imposición de tasas por la cobertura del servicio de prevención y extinción de incendios y salvamentos de la Comunidad de Madrid

Research paper thumbnail of La compatibilidad entre el IVA y el impuesto sobre los Actos Jurídicos Documentados: Estudio a la luz de la jurisprudencia del Tribunal de Luxemburgo

Research paper thumbnail of Composite Administrative Procedures in the UE

iustel, 2017

Composite administrative procedures are procedures in which administrative authorities from the U... more Composite administrative procedures are procedures in which administrative authorities from the Union and from Member States cooperate and each provide a relevant input into the final administrative decision taken at the Union or the national level. These procedures are becoming more and more frequent as a mechanism for the implementation of Union policies and they reflect a multi-layered system of EU and national administrative cooperation that goes beyond the old paradigm of the indirect implementation of EU Law. Nevertheless, they remain a relatively unexplored topic in European Administrative Law. However positive they may be for building networks of mutual trust between the Union and national administrative actors, and however efficient for the adoption of technically complete and consensual decisions, they raise many legal concerns. After defining these procedures and placing them in context, this book goes on to identify the legal shortcomings to which they give rise from the perspective of the individual and points towards potential solutions. Composite procedures reflect very well the current state-of-play of European integration with regard to Administrative Law, but the European citizen should not suffer in his legal position owing to their complexity.

Research paper thumbnail of COMPOSITE ADMINISTRATIVE PROCEDURES IN THE EUROPEAN UNION COMPOSITE ADMINISTRATIVE PROCEDURES IN THE EUROPEAN UNION COMPOSITE ADMINIS­ TRATIVE PROCEDURES IN THE EUROPEAN UNION

Composite administrative procedures are procedures in which administrative authorities from the U... more Composite administrative procedures are procedures in which administrative authorities from the Union and from Member States cooperate and each provide a relevant input into the final administrative decision taken at the Union or the national level. These procedures are becoming more and more frequent as a mechanism for the implementation of Union policies and they reflect a multi-layered system of EU and national administrative cooperation that goes beyond the old paradigm of the indirect implementation of EU Law. Nevertheless, they remain a relatively unexplored topic in European Administrative Law. However positive they may be for building networks of mutual trust between the Union and national administrative actors, and however efficient for the adoption of technically complete and consensual decisions, they raise many legal concerns. After defining these procedures and placing them in context, this book goes on to identify the legal shortcomings to which they give rise from the perspective of the individual and points towards potential solutions. Composite procedures reflect very well the current state-of-play of European integration with regard to Administrative Law, but the European citizen should not suffer in his legal position owing to their complexity.