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La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables

Author

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  • Rodolfo Salassa Boix

    (Universidad Rovira I Virgili. Universidad Pompeu Fabra)

Abstract

Considerando que el Impuesto a los envases de plástico no reutilizables busca reducir la utilización de estos productos dentro de España y que su hecho imponible incorpora un ajuste fiscal en frontera que impacta sobre el comercio internacional de bienes, el objetivo de este trabajo es comprobar si este impuesto se ajusta a los parámetros del GATT. De manera que, partiendo de la hipótesis que es posible alcanzar una sinergia entre los objetivos ambientales y los comerciales, pretendemos responder si este tributo ambiental se ajusta o no a las restricciones de los tratados de la OMC.

Suggested Citation

  • Rodolfo Salassa Boix, 2021. "La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 109-143, December.
    • Handle: RePEc:hpe:crotri:y:2021:v:181:i:4:p:109-143
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    More about this item

    Keywords

    ajustes fiscales en frontera; OMC; GATT; tributación ambiental; plásticos no reutilizables;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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