They question tax commercial aviation emissions in catalonia
The National Commission of markets and competition (CNMC) publishes a report on the tax of the Generalitat de Catalunya to the pollutant emissions from commercial aviation, which makes serious criticism to the rationality of this tribute, whose application neither sees him relationship with its positive effects on the environment and the risk that there will be an Esado support, among other aspects. The agency warns that, in general, “the introduction of a tax in a particular economic activity distorts effective competition’.
In December 2013, the Government announced the imposition of a tax to the emission of nitrogen oxides to the atmosphere produced by the commercial aviation in Catalonia, a new green tax that airlines operating in Spain then considered it a threat. Subsequently, in February 2014, the catalan Government approved the law to create three new environmental taxes, which taxes polluting emissions of commercial aviation in the phases of takeoff, landing and taxiing of track and with which it hopes to raise 50 million euros per year.
The CNMC decided to analyze ex officio the implications and the impact on effective competition in the markets and economic of the autonomous tax regulation, including Law of the Government of Catalonia 12/2014, October 10, and affecting the airlines when they make passenger transport in the areas of Barcelona and Barcelona – El Prat Airportcatalogued as special environmental protection.
In his report, a first observation of the CNMC General is that “the introduction of a tax in a particular economic activity distorts competition effective since it affects the competitive market equilibrium. As a result, can reduce the amount or quality of service, increase its price or generate a gap between the price users pay and who perceive the operators “.
On the other hand, competition also your report states that certain taxes may have extrafiscales (not fundraising) purposes, as when pursue the reduction of incentives to exercise a given economic activity or are intended to finance the repair of their adverse effects, for example, pollutant emissions.
Rationality of the tax
In its report, the CNMC analyzes the Generalitat tax from a double perspective: the rationality of the design of the tax and if there is a risk that is incurred in State aid (annex pdf document analysis CNMC proposal on the tax of the Generalitat de Catalunya to commercial aviation emissions.).
As to the rationality of the design of the assessment, the Commission points out several problema:
– The tax only applies to operators of passenger transport flights, not goods. In addition, does not apply to other means of transportation.
There is a distinction between intra-Community flights (EU) and connection with the extra-Community flights. Thus, the first group of passengers supports a tax rate that duplicates applies to which the passengers of the second category (3 € front 1.5 €).
. The tax is limited to a maximum of 20,000 annual company and airport operations, and the excess will be exempt. This means that, in relative terms they would be benefited the companies carrying out more operations at the airport.
–There is an estimate of the relationship between the requirement of this tax and its positive environmental effects. Nor, the part of the costs of removal or reduction of pollution that will be paid.
On the other hand, on the risk of presence of State aid at tax exemptions, the CNMC recalls that it should be examined if the exception to this rule, or differences in the same are justified by the nature or the economics of taxation, i.e., whether they derive directly from the founding principles of taxation of the Member State concerned. This justification is to make it to promoting administration of the tax figure.
On the other hand, as regards the hypothetical compatibility of Community law with the alleged aid which would imply that certain operators are exempt from the tax, the CNMC acknowledges that evaluation of this aspect is an exclusive of the European Commission (EC), referring to the text of the recently adopted Community guidelines on State aid in the protection of the environment and energy. Points out, however, that the regulations stressed “the importance of guaranteeing own basic principles of all aid, fundamentally, the necessity and proportionality of the same when it comes to justify it“.
files adjunto: CNMC proposal on the tax of the Generalitat de Catalunya to commercial aviation emissions….