The associations of the industry (FIAB and PROMARCA), of the distribution (ANGED, ASEDAS, ACES), of the restoration (Marks of Restoration) and the Association of Companies of the Great Consumption AECOC They value positively the decision adopted by the Superior Court of Justice of Catalonia that annuls the Catalan tax on packaged sugary drinks. The organizations consider that the regulations were generating loss of competitiveness and legal insecurity for companies operating in Catalonia. Likewise, the representatives of the companies of the sector consider that it was an unjustified measure, purely tax collection and that negatively affected the whole chain and the consumers themselves.

The Second Section of the Contentious-Administrative Chamber of the Superior Court of Justice of Catalonia, dated July 11, 2019, has estimated the appeal that the organizations representing the food chain and restoration presented last November of 2017 against the Regulation of the Tax on Canned Sugar Beverages of Catalonia, known as IBAE.

The Judgment has considered that Decree 73/2017 was approved without respecting the legally required procedures of consultation, hearing and public information. That is, the affected entities were deprived of their right to formulate allegations and observations in relation to the Decree. It is noted that these procedures were unduly disregarded and that the Government of Catalonia sought to justify the exclusion of such procedures by invoking reasons that are not those recognized by the applicable standard.

The procedures for consultation, hearing and public information are legally envisaged to guarantee the participation of citizens and affected entities in relation to the approval of regulatory standards and, in particular, guarantee the right of the entities affected by the rule of being able to express themselves in relation to she.

In the appeal filed, it was also argued that the Law that approved the IBAE (Law 5/2017) was unconstitutional because it violated the limits on the tax powers of the Autonomous Communities, since the IBAE overlaps with the Value Added Tax. Added; it produces extraterritorial effects outside the Autonomous Community; and violates the principles of tax justice by its arbitrariness, discrimination and lack of legal security. Likewise, it was alleged that the IBAE contravened European Union law, as it implies quantitative restrictions on imports and is a measure that restricts the freedom of establishment.

The food sector -primary production, industry and distribution- and the food industry as a whole represents 15% of the national GDP and provides more than 4.3 million jobs directly, which represents 22% of the country's employment. As an engine of the Spanish economy, the sector points to the inefficiency of measures such as the IBAE, as it is a collection measure that reduces consumption and affects the economy and employment.

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