The Spanish Tax on Hypermarkets from a Community Law Perspective
The fact that three Spanish Autonomous Regions (Catalonia, Navarra and Asturias) have introduced a tax on hypermarkets has been examined from constitutional law and tax law perspectives. This paper intends to analyse its legality from a Community law point of view, examining if it is not contrary to the provisions on freedom of establishment in the territory of the European Community. Although the tax is imposed on all hypermarkets without any nationality criterion, it appears clear, however, that it might constitute an obstacle to the free establishment, despite the justifications claimed by the three Autonomous Communities