Tributos, derecho de la Unión Europea y entidades locales
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Despite the lack of harmonization of some taxes, the horizontal effect of European Union Law has been clear recently through several judgments that have generated an intense debate among the legal community. The new system for administrative intervention designed by the Services Directive impacts on some taxes, despite the fact that it provides that is not applicable to the field of tax law. Moreover, recent case-law of the Spanish Supreme Court has applied European Union Law to several local public services which are directly managed (the VAT’s case) and it has suggested a revision of the financial mechanisms of public local services (water supply’s case). In relation to the tax for private or special use of public local domain by the mobile telephone carriers, it is analyzed the judgment of the Court of Justice of the European Union of 12 July 2012 and its implications for the case-law of the Spanish administrative-contentious courts.