La utilización privativa o el aprovechamiento especial del dominio público local. Alternativas a las tasas exigidas a los operadores de telefonía móvil que no son titulares de los recursos (A propósito de la sentencia del TJUE de 12 de julio de 2012)

Abstract

The judgment of the ECJ issued on 12 July 2012, has concluded that it is not acceptable a tax regulation of a fee to be charged for the right to install facilities on, over or under public property to operators that without being proprietors of those facilities, use them to provide mobile telephony services, because these fees do not agree with article 13 of the Directive 2002/20/CE. This judgement will demand a rigorous interpretation in the tax sphere of the taxable event relating to the private use, or the special right of use of local public property, in particular the area under, on and over municipal public roads. It will be required also to modify the Law regulating Local Taxes to adapt the taxation of those who provide electronic communications services (and not only mobile telephony operators) to the Directives of this area.