IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2010v137i4p47-65.html
   My bibliography  Save this article

El Régimen Jurídico De Las Subastas Públicas De Derechos A Contaminar En El Impuesto Sobre El Valor Añadido

Author

Listed:
  • Susana Aníbarro Pérez

    (Universidad de Valladolid)

Abstract

El mercado europeo de derechos de emisión de gases de efecto invernadero ha sido recientemente modificado y una de las principales novedades que se introduce es el protagonismo que se otorga a la subasta pública como método preferente de asignación de los derechos por parte de los Estados miembros. El trabajo trata de desentrañar los problemas fundamentales que la subasta pública de derechos a contaminar plantea en el marco de la regulación del Impuesto sobre el Valor Añadido.

Suggested Citation

  • Susana Aníbarro Pérez, 2010. "El Régimen Jurídico De Las Subastas Públicas De Derechos A Contaminar En El Impuesto Sobre El Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 47-65, December.
    • Handle: RePEc:hpe:crotri:y:2010:v:137:i:4:p:47-65
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/137.pdf#page=47
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Derechos de emisión; gases de efecto invernadero; subasta pública; Impuesto sobre el Valor Añadido.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2010:v:137:i:4:p:47-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.