Taxation and environment
The Fiscal Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, February 28, an entry written by Mr. Luis Ignacio Jiménez Parte, from the Department of Customs and Special Taxes of the AEAT , was published.
In the entry, the author reviews the three environmental taxes currently in force, whose objective is to protect the environment in application of the “polluter pays” principle.