La fiscalidad ambiental en el marco de la estrategia de economía circular y del Plan de recuperación, transformación y resiliencia, Retos actuales del Derecho Financiero y Tributario, VII Reunión de profesores de Derecho Financiero y Tributario
In the current economic context, we must also locate the European strategy of circular economy and climate change that imposes a reform of environmental taxation. This study focuses its attention to the tax measures approved in Law 7/2022, a regulation that is the protagonist of the aforementioned s...
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| Formato: | artículo |
| Fecha de publicación: | 2022 |
| País: | España |
| Recursos: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/41082 |
| Acesso em linha: | https://www.ief.es/docs/destacados/publicaciones/documentos_trabajo/2022_08.pdf https://hdl.handle.net/10578/41082 |
| Access Level: | acceso abierto |
| Palavra-chave: | Circular economy Economía circular Economic recovery Environmental taxation Fiscalidad ambiental Recuperación económica Residuos Waste |
| Resumo: | In the current economic context, we must also locate the European strategy of circular economy and climate change that imposes a reform of environmental taxation. This study focuses its attention to the tax measures approved in Law 7/2022, a regulation that is the protagonist of the aforementioned strategy, as well as the first energy efficiency incentives that have been approved in the context of the Recovery, Transformation and Resilience Plan in Spain. These legislative novelties deserve an assessment that can only be provisional until they have a broader run in their application. |
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