FISCALIDADE AMBIENTAL EN DEREITO ESPAÑOL E COMPARADO

Abstract

This study examines the main environmental taxes in Spain and other countries. According to the jurisprudence of our Constitutional Tribunal to consider a tribute as environmental it is necessary that the tax incorporates in their essential elements environmental objectives. With didactic purposes the taxes are classified in several groups. First, we study the taxes on waste. Interesting diverse experiences exist in this matter as much in Europe as in United States. In second term, are analyzed emissions taxes, paying special attention to the autonomous taxes on this matter that exist in Spain and in particular to the Galician Tax about the atmospheric pollution. Next reference is made to the taxes on energy consumption and fuels, on vehicles and on tourist stays. Lastly it is studied in depth the taxation of the water in Spain, with reference to the state, autonomous and local taxes and charges, and in other countiries. The work concludes with a selected bibliography.