The growing demand in food and non-food industries for camelina oil is driving the interest of farmers and contractors in investing in such feedstock. Nonetheless, the cost, performance and critical aspects related to the harvesting stage are still not properly investigated. In the present study, an ad-hoc test was performed in Spain in order to fulfill this gap. The results support the hypothesis to harvest camelina seeds with the same combine harvester used for cereal harvesting without further investment. Theoretical field capacity (TFC), effective field capacity (EFC), material capacity (MC), and field efficiency (FE) were 4.34 ha h−1, 4.22 ha h−1, 4.66 Mg h−1 FM, and 97.24%, respectively. The harvesting cost was estimated in 48.51 € ha−1. Approximately, the seed loss of 0.057 ± 0.028 Mg ha−1 FM was due to the impact of the combine harvester header and dehiscence of pods, whilst 0.036 ± 0.006 Mg ha−1 FM of seeds were lost due to inefficiency of the threshing system of the combine harvester. Adjustment of the working speed of the combine and the rotation speed of the reel may help to reduce such loss.
Camelina is a low input crop than can be cultivated in rotation with cereals to provide vegetable oil suitable for bioenergy production, industrial applications and even as source of food for livestock. At large scale farming, camelina seeds are currently harvested using a combine harvester, equipped with a cereal header, but the literature still lacks the knowledge of the performance of the machine, the harvesting cost and the related loss of seeds. The present study aims to fulfill that gap by reporting the results obtained from an ad hoc harvest field test. Camelina seed yield was 0.95 Mg ha−1 which accounted for the 18.60% of the total above ground biomass. Theoretical field capacity, effective field capacity and field efficiency were 3.38 ha h−1, 3.17 ha h−1 and 93.7% respectively, albeit the seed loss was 80.1 kg ha−1 FM (7.82% w/w of the potential seed yield). The presence of material other than grain was rather high, 31.77% w/w, which implies a second step of cleaning to avoid undesired modification of the seed quality. Harvesting cost was estimated in 65.97 € ha−1. Our findings provide evidence on the suitability to use a conventional combine harvester equipped with a cereal header for the harvesting of camelina seeds, although some improvements are required to reduce both seed loss and impurities.
El Tribunal Supremo (TS) en diversas sentencias ha concluido que la Administración tributaria incurre en enriquecimiento injusto al reclamar al retenedor una cuantía en concepto de retención que ha percibido la Administración tributaria en el momento en que el perceptor de las rentas ha satisfecho el impuesto final.
Aunque la Inspección de los Tributos ha asumido la jurisprudencia del TS en los procedimientos de comprobación que está llevando a cabo respecto de la cuota dejada de ingresar (siempre que conste a la Administración tributaria que el contribuyente final, al menos, ha presentado su declaración por el impuesto sobre su renta personal), está imponiendo sanciones a los retenedores que no han cumplido correctamente su obligación tributaria de retención.
En nuestra opinión, la modificación que ha operado la jurisprudencia del TS respecto del carácter autónomo de la obligación de practicar retenciones debería implicar una valoración más acorde con dicha jurisprudencia de los elementos típicos de la conducta infractora de aquel retenedor que no retiene correctamente (tipicidad, antijuridicidad); y, en segundo lugar, en la cantidad de la base sobre la que pueden imponerse las sanciones, que ha de limitarse a lo dispuesto por el artículo 8 del Reglamento general del régimen sancionador tributario que establece como base de la sanción «el importe de la cantidad a ingresar resultante de la regularización practicada».
Un posible incumplimiento de la obligación reglamentaria por parte de la Administración tributaria tiene como resultado sanciones absolutamente desproporcionadas respecto del perjuicio efectivo que puede haber sido causado a la Hacienda Pública.
En las siguientes líneas se realiza un análisis de la inobservancia del mandato jurisprudencial del TS por parte de la Inspección de los Tributos, así como de la contravención principios básicos del derecho sancionador tributario y de principios generales del derecho que tienen lugar como consecuencia de la imposición de sanciones en los términos en que se están produciendo.
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