Emission rights and taxes in the European Union

Authors

  • Marta Irene Arrieta Martínez Universidad Rovira I Virgili (España)

Keywords:

Emision right, International Taxation, Taxes, VAT, Taxes on companies, Capital gains, Community law

Abstract

The basic element of this article is the analysis of the taxation of emission rights in the area of the European Union. With emphasis on tax figures as the EU tax on companies, the tax on the income of non-residents in Spain (IRNR) and EU value added tax (VAT). Given such taxes, the tax regime applicable to companies or those conducting related emissions trading operations are valued. Particular aspects of each tax systems in the EU Member States will be determined.

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Published

2016-09-01

How to Cite

Arrieta Martínez, M. I. (2016). Emission rights and taxes in the European Union. JURIDICAS CUC, 12(1), 139–180. Retrieved from https://ojstest.certika.co/juridicascuc/article/view/1120

Issue

Vol. 12 No. 1 (2016): Jurídicas CUC 2016

Section

Articles

License

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