Análisis de los modelos de determinación de la cuota en la tasa local sobre residuos: hacia una evaluación de los consumos responsables
The application of article 11.3 of the Law on Waste and Contaminated Lands for a Circular Economy has opened an intense debate in all municipalities affected by the obligation to establish a tax on waste that covers management costs and with elements that incorporate payment for generation. The tran...
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| Formato: | artículo |
| Fecha de publicación: | 2024 |
| País: | España |
| Recursos: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/41107 |
| Acesso em linha: | https://hdl.handle.net/10578/41107 |
| Access Level: | acceso abierto |
| Palavra-chave: | Circular Economy Economía Circular Pago por Generación Pay as you throw Residuos Tasa Tax Waste |
| Resumo: | The application of article 11.3 of the Law on Waste and Contaminated Lands for a Circular Economy has opened an intense debate in all municipalities affected by the obligation to establish a tax on waste that covers management costs and with elements that incorporate payment for generation. The transition to these quantification models opens the way to discussion about the criteria that would allow a connection with the generation of waste. Therefore, this study responds to the need to analyze these issues that require a jurisprudential doctrine based on the new LRSCEC of 2022 and we pay special attention to the recent STS 818/2024, of May 13, with the purpose of formulating a quantification proposal that can be considered with a reasoned motivation and justification in connection with the generation of waste. |
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