Lo que piensa The Economist sobre la presidencia española de la UE


No hay que creer todo lo que uno lee, pero tampoco creer que todos se equivocan.

EDITADO:

«Charlemagne

Old Spanish practices

Spain now leads the European Union, but not by example

Jan 7th 2010 | From The Economist print edition

Illustration
by Peter Schrank

IN FEBRUARY 2005 Charlemagne spent a morning pestering voters in
Barcelona for their views ahead of Spain’s referendum on the European
Union’s planned Constitutional Treaty. It proved a tricky few hours.
Voter after voter appeared baffled that their Yes might even be in
doubt. “Pues hombre, cómo no?” replied one pensioner—or,
roughly, “Of course I will vote Yes.” After further prodding, the
pensioner offered an explanation. “We have to support Europe, because it
means progress.”

Later that year, the constitution was killed off by No votes in
France and the Netherlands, following heated referendum debates. (Reborn
as the Lisbon treaty, a near-identical collection of rule changes, it
came into force in December 2009.) But Spain’s referendum was never in
doubt. The prime minister, José Luis Rodríguez Zapatero, toured the
country talking about the tens of billions of euros in subsidies poured
into Spain since joining the EU in 1986. Four out of every ten
kilometres of Spain’s highway network were built with European money, Mr
Zapatero told rallies: now, it was time to vote Yes “in gratitude”.

It was not just the money. Arguments for or against European
integration are often expressed in terms of objective economics, or
rational interests. But one of Europe’s little secrets is that
Euroscepticism and Europhilia are not really determined by the head, but
by the heart (and life-story). Who you are, and where you are from,
matters more than any theory. For Britons, joining Europe in 1973 was
overwhelmingly an act of economic pragmatism. For Spaniards old enough
to remember Franco, joining the European Union felt like the capstone on
a long process of liberation. Spaniards talk about “Europe” as bound up
emotionally with the coming of democracy, with the release from
isolation in a conservative, rural Iberian peninsula, even—in
Barcelona—with the scrapping of Franco-era rules repressing the Catalan
language. The phrase “European constitution” had positive overtones,
thanks to Spanish reverence for their first post-Fascist constitution,
drawn up in 1978 and still celebrated in an annual holiday.

All of this Euro-enthusiasm helps explain why Mr Zapatero’s
government is making such a meal of the fact that Spain took over the
six-month rotating presidency of the EU on January 1st. Five days in, a
series of former Euro-bigwigs, among them the ex-president of the
European Commission, Jacques Delors, arrived in Madrid to discuss
Spain’s biggest ambition for its turn chairing ministerial meetings: the
launch of a “2020 strategy” for Europe. This is a ten-year plan for
boosting competitiveness and growth to help pay for Europe’s generous
welfare systems. It follows another ten-year plan, the old “Lisbon
strategy”, which failed wretchedly in its aim of making the EU “the
world’s most competitive and dynamic knowledge-based economy” by 2010.

Alas, the reaction has been unenthusiastic. Spanish unemployment is
heading close to 20% (double the average among euro-zone countries),
following the popping of a housing bubble of monstrous proportions. It
is worsened by a two-tier labour market in which a hard core of
permanent workers is almost impossible to sack, shovelling the pain onto
those on temporary contracts, all too often meaning the young and
immigrants. Editorials across the EU have mocked the idea of Mr Zapatero
advising Europe on economic recovery.

Outsiders’ hostility has other causes, too. Among these is belated
shock that rotating six-month presidencies still exist. The Lisbon
treaty creates a new standing president to chair meetings of national
governments in the European Council, and a foreign-policy chief to chair
meetings of foreign ministers. Brussels fizzes with rumours that the
new council president, Herman Van Rompuy, who started work on January
4th, will be locked in a fight for airtime with Mr Zapatero. There is
much sniffiness about Spain’s insistence on hosting an EU-US summit in
Madrid this May, so that Mr Zapatero can welcome Barack Obama to Spanish
soil, though—some say—Mr Van Rompuy should by rights host the summit in
Brussels. Some of this is just snippiness from bored Eurocrats. But
some of the hostility matters.

The refrain in Spain

In important ways, Spain symbolises, on a national scale, broader
European trends. Its booming economy was hailed, for years, by those who
(rightly) supported a model of EU enlargement based on competition, the
removal of trade barriers, and catch-up growth. When Spain joined the
block, it was a poor, rural, rather protectionist place. Long before the
Polish plumber became a bogeyman, neighbours like France fretted about
competition from cheap Spanish tomatoes and bricklayers. The deal, in
effect, was for Spain to lift trade barriers and accept competition
within the newly created single market in exchange for cash to
modernise. For more than two decades, the results looked like a win for
both sides. Spain modernised beyond recognition, and two-way trade with
the rest of Europe boomed. Like it or not, Spain’s economic agonies are a
blow to that convergence model.

Next, Spain’s rigid, overpriced labour market will be a test case for
the euro zone, and whether countries that use the euro have the
political will to regain competitiveness by lowering labour costs, now
they cannot devalue their own currencies.

Finally, Spain offers warnings about being a midsized power, in an
age increasingly dominated by emerging giants. Spain fought like fury to
be invited to recent G20 summits. Mr Zapatero succeeded only in
amplifying the sense that there were too many Europeans sitting at the
table. The European Union, a bunch of midsized powers with lots of ideas
about how the world should run its affairs—notably over climate change
and financial regulation—should ponder Spain’s lesson. If you want your
advice to be heeded, you need something credible to say.»

http://www.economist.com/world/europe/displaystory.cfm?story_id=15211954

También es interesante el artículo que habla sobre los toros…y los relaciona con el separatismo y lo bien que vendría para la «moderación separatista» -he entendido yo-, y para la gobernabilidad de España, el que CIU ganase las próximas elecciones catalanas.

Se titula el artículo que recomiendo:

EDITADO:

«The future of Catalonia

Of bulls and ballots

Catalonia is set to have a big role in Spain’s politics

Jan 7th 2010 | BARCELONA | From The Economist
print edition»

http://www.economist.com/world/europe/displaystory.cfm?story_id=15212057

Buen provecho al que le interese leerlo.

Salu2

 

Publicado en Unión Europea | Deja un comentario

En todos lados cuecen habas. Los british también lo tienen crudo.


Publicado en The Economist el 26 de enero de 2010. A lo que se ve, allí tampoco es que lo pasen bien.

Editado:

"The British economy

Stuck in the mud

The British economy is struggling to get out of the mire

Jan 26th 2010 | From The Economist online

Getty
Images

BRITAIN’S long-awaited exit from recession has moved from thwarted
prediction to firm fact. But the welcome news came with a painful sting.
The economy barely crawled forward, expanding by just 0.1% between the
third and the fourth quarters of 2009, according to the Office for
National Statistics (ONS) on Tuesday January 26th. This was much feebler
than the median forecast among City economists for an increase of 0.4%.

The recession lasted a year and a half and was both the longest and
deepest since the mid-1940s (when national output fell in the aftermath
of the second world war). Indeed the slump of 4.8% in GDP last year was
the steepest since 1931, when national output fell by 5.1%.

Britain’s recession was the longest among the G7 economies, which
typically had downturns lasting a year, although Italy’s lasted for five
quarters. It was not the most severe, measured from the pre-recession
peak to the trough. That unfortunate accolade went to Japan (8.6%)
followed by Germany (6.7%) and then Italy (6.5%). Their earlier recovery
meant, however, that Britain’s 6.0% fall in output between early 2008
and the third quarter of 2009 was surpassed only by Japan (7.7%)(see daily
chart
).

All these figures will be revised in due course. Usually this is a
routine matter but in the run-up to a general election, which must be
held by June 3rd at the latest, but is widely expected to be on May 6th,
any changes will be politically potent. In Britain, the ONS has already
moderated its initial estimate of a fall in GDP of 0.4% in the third
quarter of 2009, to 0.2%. Gordon Brown, the prime minister, will be
hoping that the meagre increase in national output for the fourth
quarter may be pushed up when the official number-crunchers, armed with
more information, revisit the figures on February 26th and March 30th.
Business surveys have suggested a more robust upturn and the labour
market has been more resilient than expected.

But there is a potential pitfall for Mr Brown. The ONS will unveil
its initial estimate of GDP in the first quarter on April 23rd. If this
were to show a return to recession the news would torpedo Labour’s
already slender hopes of averting a Conservative victory. Such a relapse
could happen because the main rate of VAT, a consumption tax charged on
most goods and services, went up to 17.5% on January 1st, following 13
months when it had been lowered to 15% in order to combat the recession.
Since consumers brought purchases forward in late 2009 to dodge the
impending increase they are likely to cut back now, hindering a further
expansion in national output.

Looking longer ahead, the outlook is for a pretty modest recovery
this year. GDP will increase by 1.4% in 2010 according to the average of
28 independent forecasts in early January assembled by the Treasury
(which itself predicted 1.25% in December). Much of the recovery will
come from a turnaround in the stockbuilding cycle, as inventories are
run down far less than before.

Ensuring that this fragile upturn is sustained will require some
skill from policymakers. The recovery has been helped by an
extraordinary stimulus, both fiscal and monetary. The budget deficit has
burgeoned to a post-war record, the base rate is at a 300-year low and
the policy of “quantitative easing” has been vigorously pursued. As
Britain belatedly leaves recession behind, so the Treasury and the Bank
of England will want to execute their own “exit strategies”.
Co-ordination will be vital. The tougher the fiscal tightening, the
easier monetary policy can remain. But none of these crucial decisions
will be made until Britain has a new government after the general
election."

http://www.economist.com/daily/news/displaystory.cfm?story_id=15386680

A veces hay que mirar fuera, aunque solo sea para ver que otros tampoco lo pasan bien. No se consuela quien no quiere.

Salu2.

Publicado en Economía internacional | 1 comentario

Interesante. Recibido desde AEDAF


Documento recibido de la AEDAF

Editado:

“PAQUETE IVA: VERGÜENZA TORERA”

Javier Gómez Taboada
Abogado tributarista
Miembro de la AEDAF
 
"El final de año siempre nos depara sorpresas y no todas necesariamente agradables.
Ya es una tradición que en los estertores del mes de diciembre el BOE “vomite” casi con
nocturnidad un cúmulo de disposiciones tributarias inconexas y de inmediata aplicación
(cuando no incluso retroactivas). Todo ello siempre parece el resultado de las prisas por
concluir el ejercicio sumadas a las inevitables apreturas del calendario parlamentario.
 
El BOE del pasado 29 de diciembre incluye una genuina “perla” y -en este caso, como
excepción que confirma la regla-no precisamente porque nos haya pillado por sorpresa. Se
trata de la constatación “in extremis” de una palmaria evidencia: que el “tempus”
parlamentario no permite la aprobación en plazo del denominado (mis perdones al Consejo
de Estado) “paquete IVA”.
 
Así las cosas, y dada la perentoria necesidad de armonizar la vigencia de estas relevantes
reformas impositivas en toda la Unión, la Dirección General de Tributos (DGT), ni corta ni
perezosa, dictó el pasado 23/12 una Resolución

“relativa a la aplicación e interpretación

de determinadas directivas comunitarias en materia del Impuesto sobre el Valor Añadido”

.

 
En estos lares no estamos acostumbrados precisamente a que la Administración Tributaria
se rinda a los dictados comunitarios sin haber mediado una modificación de la ley nacional
interna, motivo por el que esta Resolución es especialmente inusual y, precisamente por
ello, llamativa.
 
Pero lo más insólito del caso es precisamente la justificación que la propia DGT, sin apenas
despeinarse y haciendo gala de una gran dosis de vergüenza torera, se da a sí misma al
objeto de dotarse de la oportuna legitimación y sustento legal para emitir estos criterios
interpretativos. Lean, lean:

“(…) debe recordarse que el Tribunal de Justicia de las

Comunidades Europeas ha señalado de forma reiterada la posibilidad de los particulares
de invocar la aplicación directa de los preceptos de una directiva que sean incondicionales
y suficientemente precisos cuando, expirado el plazo para su transposición, esta no haya
tenido lugar o bien tales preceptos se hayan adaptado incorrectamente”

, recordatorio que

la DGT fundamenta, acto seguido, con detallada cita de una profusa jurisprudencia del
 
Tribunal de Luxemburgo. Los incrédulos -imagino todos o casi todos- tendrán que volver a
leer ese párrafo para dar crédito a lo increíble: la mismísima DGT rinde tributo, nada menos
que en el propio BOE, al principio de primacía que obliga no sólo al juez nacional sino
también a la administración nacional a inaplicar una norma interna contraria al derecho
comunitario y, por consiguiente, a estimar incluso un recurso administrativo dirigido contra
la actuación administrativa que se base en ésta (esta definición del principio no es mía sino
del mismísimo Abogado General en unas recientes conclusiones presentadas ante el
Tribunal).
 
¡Años, lustros, décadas! llevamos los asesores fiscales invocando ese sacrosanto principio
de primacía para evitar los injustos y palmarios atropellos que la Agencia Tributaria
repetidamente ha cometido en perjuicio de los lícitos intereses de los contribuyentes que
veían como, una y otra vez, se les negaba el respeto a las disposiciones comunitarias por
encima del derecho nacional. Restricciones a la deducción de cuotas de IVA soportadas
antes del inicio de operaciones, limitaciones a la deducibilidad del IVA por la percepción
de subvenciones, distorsiones generadas por la regla de inversión del sujeto pasivo,…,
tantos y tantos supuestos en los que las sólidas y legítimas pretensiones de los
contribuyentes se topaban con la fría incomprensión de la Agencia Tributaria, de los TEAs
y -justo es también decirlo- de muchos órganos jurisdiccionales.
 
Por eso, precisamente por eso, no se puede evitar un vuelco en el corazón cuando se lee que
la propia DGT admite expresamente, negro sobre blanco, la existencia y practicidad de ese
principio. El refrán dice que nunca es tarde si la dicha es buena: demos pues la bienvenida a
la DGT en éste su particular -y tardío- descubrimiento del altar del derecho comunitario y
supliquemos (a quien corresponda) que esta luz que ahora la ilumina no le ciegue su
clarividencia y permita la aplicación del principio de primacía a otros casos en los que
quizá no esté tan predispuesta a hacerlo."
 
No voy a ser yo quien lleve la contraria a Don Javier.

Publicado en Tributario | Deja un comentario

Pregunta recibida esta tarde…..¡¡¡Un luuunes!!!


Esta es la pregunta que me han remitido esta tarde. A ver si alguien le responde antes que yo.Sabelotodo

"Buenas tardes,



Preguntilla seguro que facil para los cracks de la contabilidad:




Un ajuste de cartera
(provision) positivo (por depreciacion en empresas del grupo), que genera un
diferimiento en la tributacion, si no hay expectativas de que vaya a revertir
(no hay certeza), ha de ser contabilizado como IS diferido???




En mi opinion no, pues no
es segura la reversion, pero no lo veo claro…
"


Venga, salu2.

Publicado en Contabilidad | 1 comentario

Mi primera prueba de blob


Hola, salu2 gente del ciber espacio.
 
Esta es mi primera prueba de blog, por lo tanto, que nadie la tome en serio.
 
En el futuro habrá más.
 
Salu2 y buen viento.Acalorado
Publicado en Sin categoría | Deja un comentario