La tributación ambiental al alza en España
-
1
Universitat de València
info
ISSN: 2036-3583
Argitalpen urtea: 2021
Zenbakia: 11
Mota: Artikulua
Beste argitalpen batzuk: Studi Tributari Europei
Laburpena
Environmental taxation in Spain constitutes nowadays a consolidated legal reality which is moreover underway a slow, but continuous, growth; in the light of both the accredited internal political will; as well as the insistent recommendations of international organizations, and notably, the European Commission; in order to establish environmental taxes to internalize the environmental costs generated by the economy and consumption; thus increasing the government revenue which enables, at the same time, to reduce the labour related taxes; and to direct behavior towards the path compatible with the preservation of the environment. Proceeding in this article to the analysis of the alleged environmental taxes present in the Spanish tax system with the aim of pointing out those legal aspects that do not fit fully into the environmental nature of the tax.
Erreferentzia bibliografikoak
- MARTÍN QUERALT, J.: “Potestades normativas de las Comunidades Autónomas en materia tributaria”, VV.AA. La Constitución española y las fuentes del Derecho. Instituto de Estudios Fiscales, Madrid, 1979, pág. 1316.
- CASADO OLLERO, G.: “Los fines no fiscales de los tributos”, RDFHP, núm. 203/1989", págs. 459-460.
- LOZANO SERRANO, C.: Consecuencias de la jurisprudencia constitucional sobre el derecho financiero y tributario, Civitas, Madrid, 1990
- PICCIAREDDA, F.; SELICATO, P.: I tributi e l`ambiente. Profili ricostruttivi, Milano, Giuffrè, 1996,
- LUCAS DURÁN, M.: “El impuesto sobre gases fluorados de efecto invernadero: reflexiones a los dos años de su aprobación”, Documentos núm. 16/2015, IEF, pág. 13.