Nuevas formas de contaminación y tributación. Contaminación acústica y paisajística en la fiscalidad española

  • Francisco Javier Alonso Madrigal Universidad Pontificia de Comillas. Facultad de Derecho (ICADE)
DOI: https://doi.org/10.18543/ed-57(2)-2009pp13-48
Keywords: Enviromental taxation, Noise and landscape pollution

Abstract

Noise and landscape pollution are two kinds of environmental damage that are beginning to be considered by lawmakers as a reason for establishing new taxes and are also suggested by scholars and European agencies as a course for changing some of the actual ones. The surcharge on the Landing Charge established by the Air Quality and Atmosphere Protection Law and the inspection charges included in the Noise Law have been created as an answer to noise pollution. Moreover, there are some other taxes that could play a role in the fight against noise pollution activities. With regarding to landscape pollution, the Aragon’ environmental tax on the damage caused by the wire transport facilities is the one that states more plainly his landscape protection objet. Other regional taxes, that are similar to the Aragon one in the way they calculate their tax, could be considered as justified by the same goal.

Downloads

Download data is not yet available.

Author Biography

Francisco Javier Alonso Madrigal, Universidad Pontificia de Comillas. Facultad de Derecho (ICADE)
Profesor de Derecho financiero y tributario
Published
2012-10-01
How to Cite
Alonso Madrigal, Francisco Javier. 2012. “Nuevas Formas De contaminación Y tributación. Contaminación Acústica Y paisajística En La Fiscalidad española”. Estudios De Deusto 57 (2), 13-48. https://doi.org/10.18543/ed-57(2)-2009pp13-48.
Issue
Vol. 57 No. 2 (2009)
Section
Studies

Last update: 08/02/2022

The authors, by submitting their manuscripts to the Estudios Deusto. Revista de Derecho Público, accept the conditions listed below on copyright and undertake to comply with them.

  1. Authorship: The author must be the sole creator of the work or legally acting on behalf of and with the full agreement of all the authors.
  2. Copyright, liability and Ethical Guidelines:
    1. Authors warrant that their manuscript is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of Estudios Deusto. Revista de Derecho Público and any codes (of conduct), laws or any rights of any third party; and no publication payment by the Publisher (University of Deusto) is required.
    2. Authors grant to the Publisher the worldwide, sub-licensable, and royalty-free right to exploit the manuscript in all forms and media of expression, now known or developed in the future, for educational and scholarly purposes.
    3. Authors retain the right to present, display, distribute, develop, and republish their manuscript to progress their scientific career provided the original publication source (Estudios Deusto. Revista de Derecho Público) is properly acknowledged and in a way that does not suggest the Publisher endorses them or their use of the work.
    4. Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher.
    5. Authors are solely liable for the consequences that may arise from third parties’ complaints about the submitted manuscript and its publication in Estudios de Deusto. Revista de Derecho Público.
  3. Users: Estudios de Deusto. Revista de Derecho Público is an Open Access publication. Its content is free for full and immediate access, reading, search, download, distribution and reuse in any medium or format only for non-commercial purposes and in compliance with any applicable copyright legislation, without prior permission from the Publisher or the author(s). In any case, proper acknowledgement of the original publication source must be made and any changes to the original work must be indicated clearly and in a manner that does not suggest the author’s and or Publisher’s endorsement whatsoever. Any other use of its content in any medium or format, now known or developed in the future, requires prior written permission of the copyright holder.