Abstract
This contribution deals whit the study of the anti-discrimination principle on the grounds of racial or ethnic origin, in accordance with the Spanish Act No. 62/2003, of 30 December, on fiscal, administrative and social order measures. This study is carried out by comparing the Spanish Act with one of the Directives that it transposes, in particular Council Directive 2000/43/EC of 29 June 2000 implementing the principle of equal treatment between persons irrespective of racial or ethnic origin. Actually, some problems in the implementation of this Directive at the European level are also analysed in this work.