O nouă realitate fiscală în Spania: taxa pe ambalajele de plastic ce nu pot fi reutilizate
New Tax Figure in Spain: The Tax on Non-Reusable Plastic Containers

Summary/Abstract: This article aims to explain a new tax figure. This figure wants to be implemented immediately by the Spanish Government. The new tax has the particularity that it has been classified within the so-called “green taxation”. Aspects such as the essential elements of the tax, its parliamentary processing, as well as its advantages and disadvantages will be discussed throughout these pages. Moreover, and as an introductory way to link with the main topic, explanations about the emergence of environmental taxation and the constitutional regulation of environmental protection are included.

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