El Tribunal de Justicia de la Unión Europea («TJUE») ha emitido esta semana una sentencia (Gran Sala) de fecha 3 de marzo de 2020 en el asunto Google Ireland v. Hungría (C-482/18) por la que respalda el impuesto introducido por Hungría para gravar la publicidad que comercializan las plataformas en ese país pero que están domiciliadas fuera del mismo («dumping fiscal»). Lo que no admite el Alto Tribunal son las desproporcionadas multas que Hungría impuso a Google por ello.
En particular, el TJUE entiende que «el principio de la libre prestación de servicios recogido en el artículo 56 TFUE no se opone a la normativa húngara que somete a los prestadores de servicios publicitarios establecidos en otro Estado miembro a una obligación de información, a efectos de su sujeción al impuesto húngaro sobre la publicidad».
El litigio enfrentaba al gigante tecnológico, con domicilio en Irlanda (por cuestiones fiscales, como es consabido) y el Estado húngaro que le demandaba información sobre sus datos de facturación para calcular el gravamen del impuesto conforme a la tasa estipulada en dicho país sobre la publicidad. Google se negó y recibió una multa de diez millones de florines húngaros (unos treinta y un mil euros). En los siguientes días las multas se fueron sucediendo hasta alcanzar la cifra de más de tres millones de euros.
El TJUE ha estimado que «la obligación de información en el presente caso no condiciona el ejercicio de la actividad de difusión publicitaria en el territorio húngaro y que dicha obligación se impone con independencia del lugar de establecimiento de todos esos prestadores. Esta formalidad administrativa no constituye, como tal, un obstáculo a la libre prestación de servicios». Sin embargo, si estima que el importe de las sanciones para los no residentes en Hungría si conllevan una restricción a la libre prestación de servicios y que está prohibida por el art. 56 TFUE.
Similares resoluciones ha emitido el TJUE en los asuntos Vodafone v. Hungría (C-75/1028) y Tesco v. Hungría (C-323/2018) en donde ha manifestado que son «compatibles con el principio de libertad de establecimiento y la Directiva 2006/112 1 («Directiva IVA») los impuestos específicos recaudados en Hungría sobre el volumen de negocios de las empresas de telecomunicaciones y de las empresas que operan en el sector del comercio al por menor» . Entiende que los impuestos en juego reflejan la realidad económica de estos mercados y no constituyen una discriminación frente a dichas empresas.
Espaldarazo a la política del Gobierno español.
Esta sentencia marca un importante hito en la lucha contra el dumping fiscal dentro de la UE donde Google es uno de los más aventajados, pero no el único. Desde el punto de vista español es una buena noticia para nuestro Gobierno que ya ha anunciado un nuevo impuesto para las plataformas tecnológicas por el mero hecho de generar ingresos, la ya popularmente denominada como «Tasa Google» que pretende recaudar algo menos de mil millones en imposición directa a Google por las transacciones digitales que realiza la compañía californiana en nuestro país. Esta medida es parte de otras, como la «Tasa Tobin» a la banca que se enmarcan dentro de la política impositiva del nuevo Ejecutivo.
Imagen: Oficinas de Google en Irlanda. Fuente: Emprendices
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