Taxation and the environment
The Tax 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 Customs and Excise Department of the AEAT was published.
In this post, the author reviews the three environmental taxes currently in force, the aim of which is to protect the environment by applying the “polluter pays” principle.