La prestacion compensatoria autonómica y su incidencia ambiental sobre las entidades locales
- 1 Doctorando en Derecho (UNED)
ISSN: 1577-2233
Datum der Publikation: 2023
Nummer: 164
Seiten: 118-147
Art: Artikel
Andere Publikationen in: Tributos locales
Zusammenfassung
The aim of this article is to analyze the nature and potential of the compensatory benefit or fee for the use of undeveloped rural land, according to the corresponding autonomic denomination, as an element in the environmental taxation of local entities. To this end, we will start with an analysis of the regulations and case law relating to this instrument, with the aim of investigating its nature and the possibility of its being redirected to a fee for tolerance through the granting of a license. Finally, a possible reform is proposed with the aim of configuring it as a better environmental policy instrument for local entities.