The Resource La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics

La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics

Label
La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
Title
La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
Creator
Subject
Language
eng
Summary
Considering that the Tax on non-reusable plastic containers seeks to reduce the use of these products within Spain and that its taxable event incorporates a border tax adjustment that impacts on international trade in goods, the purpose of this paper is to check whether this tax is in line with GATT parameters. So, starting from the hypothesis that it is possible to achieve a synergy between environmental and trade goals, we intend to answer whether or not this environmental tax complies with the restrictions of the WTO treaties
Citation source
In: Crónica tributaria. - Madrid. - (2021), no. 181 ; p. 109-143
http://library.link/vocab/creatorName
Salassa Boix, R
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • WTO
  • border tax adjustment
  • GATT
  • environmental tax
  • waste tax
  • MFN
  • national treatment
Label
La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
Instantiates
Publication
Label
La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables = The compatibility of the environmental border tax adjustments with the GATT through the Spanish tax on non-reusable plastics
Publication

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