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Las Dificultades De Encaje Del Canon De Saneamiento Valenciano En Los Institutos Jurídico-Tributarios

Author

Listed:
  • Cristóbal J. Borrero Moro

    (Universidad de Valencia)

Abstract

El Canon de Saneamiento Valenciano, típico ejemplo de tributo ambiental, presenta una vidriosa articulación jurídica con epicentro en el hecho imponible, que se expande por el resto de elementos del tributo, planteando diversas controversias desde el punto de vista de la técnica jurídico-tributaria, que requieren ser abordadas. Presentándose este momento como oportuno, dada la exigencia del Texto Refundido de la Ley de Agua, en tanto que ley básica y expresión de la Directiva Marco del Agua, de que las Administraciones públicas, competentes en materia de agua, establezcan, antes de 2011, una política de incentivos para el uso eficiente del agua.

Suggested Citation

  • Cristóbal J. Borrero Moro, 2011. "Las Dificultades De Encaje Del Canon De Saneamiento Valenciano En Los Institutos Jurídico-Tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 140(3), pages 57-95, September.
    • Handle: RePEc:hpe:crotri:y:2011:v:140:i:3:p:57-95
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    More about this item

    Keywords

    Tributo ambiental; agua; saneamiento; tributo propio; autonomía;
    All these keywords.

    JEL classification:

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

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