Fiscalidad ambiental en España y su armonización europea
ISSN: 1132-8576
Year of publication: 2016
Issue: 1-2
Type: Article
More publications in: Quincena fiscal
Abstract
The protection of nature and the environment, conserve and care means vegetation, wildlife and their habitats. It dates back to the, XVIII-XIX centuries, and is a recognized law within the legal system in different European Constitutions. The use of tax instruments is essential, not only to sustain public needs of States with their collection, but as tax figure applied to defense and environmental protection. Both situations should be complemented by the provision of resources of States, or by other accepted by various contemporary legal systems internationally tools. To speak of the origin of tax harmonization in Europe, date back to the early 70. The year 1970 was declared by the United Nations (ONU), “Year of Protection of Nature”. Acts as the “Earth Summit in Rio de Janeiro”, “The Maastricht Treaty on European Union”, and holding numerous conferences AEMA or OCDE, which set the foundation for a global environmental legal protection based universal as the principle of “polluter pays” and involves governments to establish economic, legislative and fiscal policies, where taxes, and their collection must play a fundamental role in sustainable development and sustainable environmental principles, in turn, impact, protection and better use of natural resources. In the case of environmental taxation in Spain, there has been a significant decentralization of basic competencies of the state as a result of the development of so-called “State of Autonomies” but this process has been limited almost exclusively to a transfer of powers from central government, to the Autonomous without an effective and efficient decentralization to local administrations, would suffer financial problems as the Community proposed transitional periods pose suppression Tax regional registration, offsetting an increase of traffic taxes which adversely affect the coffers of the Autonomous Communities in which case could take all the traffic taxes at the expense of local entities that would be the big hit. The future of Europe and the protection of their environment, involves establishing a “fiscal homogenization,” also in the environmental field, which by its very nature and nature must become a key for the beginning of the renowned prosecutor Union. A fiscal union to be produced, using every political, economic and legislative mechanisms existing at national and supranational European level, an environmental tax system to fight under the principle of “polluter pays”.
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