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Análisis del canon eólico de Galicia al hilo de las últimas resoluciones del Tribunal Superior de Justicia

22 Jun 2015-Vol. 24, Iss: 1, pp 115-128
TL;DR: In 2009, Galicia enforced a landscape visual impact levy to relieve the landscape pollution caused by the installation of aerogenerators as discussed by the authors, which can be said to observe the Spanish Constitution regulations if the following premises are obeyed.
Abstract: In 2009, Galicia enforced a landscape visual impact levy –tax on wind farms- to relieve the landscape pollution caused by the installation of aerogenerators. It can be said that this tax observes the Spanish Constitution regulations if the following premises are obeyed. First, there cannot exist tax duplicity between the regional tax on wind farms and other local taxes (art. LOFCA). Second, constitutional principles like generality, equality or legal certainty shall be observed. On a third place, there must exist a logic connection between the taxable event, the object of the tax and its calculation, and all of them must be directed to avoid the visual impact caused by the installation of aerogenerators. Finally, the money collected must be used to finance prevention and repair of environmental damage produced in the affected local governments – those municipalities where the land farms are located - DOI: http://dx.doi.org/10.15304/dereito.24.1.2294

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Dissertation
01 Jan 1998
TL;DR: In this article, the authors present an overview of the state-of-the-art work in the area of justicias de justicialidad and justicia in Mexico.
Abstract: EL OBJETO DE LA TESIS SE MATERIALIZA EN EL INTENTO DE ANALIZAR LAS POSIBILIDADES DE LA FISCALIDAD EN LA PROTECCION DEL MEDIO. EN ESTE SENTIDO, ANALIZAMOS TODAS AQUELLAS MEDIDAS FISCALES QUE SE EMPENAN, DE MANERA MAS O MENOS DIRECTA, EN LA PRESERVACION DEL MEDIO. PARA AFRONTAR ESTA LABOR CON SOLVENCIA, REALIZAMOS, PREVIAMENTE, UN ESTUDIO DOGMATICO DEL DEBER DE CONTRIBUIR, CON EL OBJETIVO DE INTEGRAR LOS PRINCIPIOS DE JUSTICIA, DERIVADOS DEL MANDATO AMBIENTAL, EN EL MISMO; CONTRIBUYENDO, ASI, A UNA VISION DEL DEBER DE CONTRIBUIR COMO PROYECCION DE LA JUSTICIA CONSTITUCIONAL, SIEMPRE, COMO ES LOGICO, EN EL MARCO DE LOS PRINCIPIOS DE JUSTICIA TRIBUTARIA, EXPRESAMENTE CONTEMPLADOS EN EL ART. 31.1 CE. INTEGRANDO, DE ESTA MANERA, EL TRIBUTO AMBIENTAL EN LA NOCION DE TRIBUTO. PARA ESTE ESTUDIO HA SIDO FUNDAMENTAL EL ANALISIS DE LA DOCTRINA CONSTITUCIONAL ACERCA DE LA EXTRAFISCALIDAD.

6 citations

01 Jan 2008

4 citations