The Resource Tax justice and energy : the Spanish experience

Tax justice and energy : the Spanish experience

Label
Tax justice and energy : the Spanish experience
Title
Tax justice and energy : the Spanish experience
Creator
Subject
Language
  • eng
  • eng
Summary
It is not unusual that the legislator approves tax measures as instruments of economic or social policy and not so much as means to obtain revenues. An example of this phenomenon is the environmental taxation. From a constitutional point of view, the main problem that arises from non-fiscal taxation is that the constitutional principle of ability to pay, as a manifestation of equality in the distribution of the tax burden, is relegated to the benefit of e.g. environmental protection. For this reason, it has to pass the triple test of suitability, necessity and proportionality so that it is a real ecological tax and restricts as little as possible the principle of ability to pay. Furthermore, in a decentralized state regional environmental taxes must be adequately coordinated with federal or central taxes in order to avoid double taxation
Citation source
In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2018), no. 1 ; p. 53-77
http://library.link/vocab/creatorName
Ortiz Calle, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • environmental tax
  • constitutional law
  • ability to pay
  • avoidance of double taxation
Label
Tax justice and energy : the Spanish experience
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/R-S/RIVIDIDIT/1_53-77.pdf
Publication
Note
20180928

Library Locations

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      52.3736660 4.9336932
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