The Third Chamber of the Supreme Court (TS) yakazivisa kuti Patrimonial Transfer Tax (ITP) inoumba "canon" nechinangwa chemitemo yeEurope, kunyora bumbiro remvumo yemvumo kune redhiyo yeruzhinji domain, kana zvisingaite. tsvaga zvine chekuita nekodzero dzekushandiswa kwemaredhiyo.
Pamusoro pechikonzero ichi, Third Chamber inoona kuti Directive inopesana nemutero, kana kodzero dzekushandisa dziri pasi, mukuwedzera, kumubhadharo wekuchengetera radioelectric public domain (iyo Spectrum Fee) nekusatevedzera, sese, zvinodikanwa zvechinyorwa 13 cheDirective 2002/20/EC pamusoro pemvumo yemagetsi ekutaurirana network nemasevhisi, kunyanya kuenzana kwemuripo wekodzero yekushandisa maredhiyo.
CJEU inotonga
Kubva pakumiswa neITP kwebumbiro remutemo wemvumo yekushandisa yakavanzika nzvimbo yeredhiyo yeruzhinji, TS inogadzirisa gakava remutongo weCJEU waGumiguru 6, 2020, yambiro kuti kuwirirana padanho reMubatanidzwa kune tsananguro pamitero yenyika. , neimwe nzira kana imwe, chiitiko pazvikamu zvekugona kwayo, sezvinoitika pano, nekuda kushandiswa kwega kweredhiyo yeruzhinji, yemvumo yekutonga, inova chimwe chezvinhu zvisingabviri zveITP.
Iyo TS inodhirowa ongororo padanho renyika uye inoratidza sezvinhu zveDhirekidzo kuzadzikiswa kwemusika wemukati wekutaurirana kwemagetsi, kuwiriranisa uye kurerutsa mitemo nemamiriro emvumo uye mutemo, kusanganisira, yezvipo zvepecuniary zvinotemerwa. pamakambani ari muchikamu, izvi zvinhu izvo ITP inopindira, zvichipiwa chinongedzo -inokodzera neTS seyakananga uye yakarongeka- pakati pekushandiswa kweiyo spectrum uye mutero wakaiswa neITP.
Yakaona kuti ITP ichashanda pakuratidzwa kwehutano hwehupfumi hunobatanidzwa, pasina kubhadhara kune optimization yekushandiswa kweredhiyo yeruzhinji domain, iyo iyo mutsara unofunga, nechinangwa, kuti haina kururamiswa kubva pane iyo pfungwa. yekuona kwemaonero eiyo chikamu, zvichipihwa kuti kwatova, nekuwedzera, iyo Spectrum Rate, iyo yakatsvaga kuchengetedza iyo chiyero.
Chekupedzisira, zvichibva pakugovewa kwemasimba kubumbiro remitemo, akayambira kuti kuunganidzwa kweITP (mutero unopihwa kune Autonomous Communities, inotungamirirwa navo) haina kuitirwa kuvimbisa kushandiswa kwakakwana kwezviwanikwa zvinoshomeka kana kushanda zvakanaka kwemusika wemukati, nekuti Kugona kwakasarudzika munyaya dzekufambiswa kwemashoko kunoenderana neHurumende.
Mavhoti chaiwo
Mutongo wacho une mavhoti maviri, kubva kumamejasitiriti José Antonio Montero, uyo anodzivirira kuti ITPO iri kunze kwechikamu chekushandiswa kwechinyorwa 13 cheAuthorization Directive, iyo, mumaonero ake, isingapesani neMutemo weMubatanidzwa; uye Mutongi Isaac Merino uyo, kunyange akabvuma kuti ITP yakawira mukati mechirevo che "canon" yeDirective, yakafunga, zvisinei, kuti inosangana nezvinodiwa uye kuti haina kuenzana nechinangwa chayo.
