Retribuciones abonadas por el Parlamento Europeo a sus diputados
ISSN: 0213-0130, 2659-9678
Année de publication: 2023
Número: 115
Pages: 493-505
Type: Article
D'autres publications dans: Revista de las Cortes Generales
Résumé
This ruling concludes the non application of the exemption contained in article 7 p/ of Spanish personal income tax Law on remuneration paid by the European Parliament to its members. It considers that such members are not linked to the European Parliament by a dependency relationship, as is the case of civil servants and other agents at the service of the institutions of the European Union. Their relationship is representative in nature. The Supreme Court also considers that the purposes of the exemption subject to controversy are not met, in accordance with the legal doctrine contained in previous rulings, which refer to favoring companies and their globalization, as well as their workers, individually considered, when they must travel abroad for work purposes