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Reflexiones Jurídicas Sobre La Tasa De Un Euro Por Receta De Cataluña Y Madrid

Author

Listed:
  • Albert Navarro García

    (Universitat de Girona)

Abstract

El contexto actual de crisis económica ha provocado que los poderes públicos busquen alternativas a la financiación tradicional de los servicios públicos, debido a la considerable disminución de la recaudación de impuestos. Así, por ejemplo, en las Comunidades Autónomas de Cataluña y Madrid se introdujo la llamada tasa de un euro por receta. Ambas tasas están actualmente suspendidas por el Tribunal Constitucional como consecuencia de la presentación de recursos de inconstitucionalidad contra cada una de ellas. En este trabajo no sólo se estudia la configuración legal de estas tasas con la vocación de clarificar su verdadera naturaleza jurídica, sino también para reflexionar sobre las incertidumbres existentes sobre su constitucionalidad.

Suggested Citation

  • Albert Navarro García, 2014. "Reflexiones Jurídicas Sobre La Tasa De Un Euro Por Receta De Cataluña Y Madrid," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 152(3), pages 139-158, September.
    • Handle: RePEc:hpe:crotri:y:2014:v:152:i:3:p:139-158
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    More about this item

    Keywords

    Tasa; prestaciones farmacéuticas; sanidad; financiación pública.;
    All these keywords.

    JEL classification:

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

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