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Title: Taxation of nuclear waste in Spain
Author: Rozas Valdés, José Andrés
Keywords: Política fiscal
Dret fiscal
Eliminació de residus radiactius
Fiscal policy
Tax law
Radioactive waste disposa
Issue Date: 2014
Publisher: Science Publishing Group
Abstract: Law 15/2012 established in Spain four new environmental taxes and extended the scope objective excise duties on mineral oils to tax the use of natural gas and coal as sources of electricity. One of the newly created taxes falls on all electric power producers, and has as tax base the turnover. The second one tax hydropower production, and the other two fall on the nuclear industry. So, there are two new taxes in Spain on the production of electricity from nuclear sources. The first one is a tax on nuclear waste production; the second one is a tax on the storage of nuclear waste. However, these are not the only levies in the Spanish tax system affecting nuclear waste. At the State level there are already several charges on nuclear waste. At the regional level, on the other hand, two Autonomous Communities were taxing nuclear waste. The creation of these new State taxes will finish with the regional taxes, but the State will be oblige to compensate these regions for losing revenues. The purpose of this work is to carry out a critical analysis of the Spanish system of taxation on nuclear waste.
Note: Reproducció del document publicat a: 10.11648/j.ijepp.20140202.16
It is part of: International Journal of Environmental Protection and Policy, 2014, vol. 2, num. 2, p. 96-103
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ISSN: 2330-7528
Appears in Collections:Articles publicats en revistes (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari)

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