The Mining Environmental Compensatory Tax as a galician specif tribute: examination in accordance with the legal system of the European Union.

Abstract

The regulatory powers of the regions belonging to the Member States are limited by Community provisions. That is why this article carries out a study in accordance with the provisions of European Union Law of a tax of the Galician tax system with the purpose of protecting nature, such as the Mining Environmental Compensatory Tax. To this end, the various elements of the tax, both objective and subjective, are first set out and then an analysis of the tax is carried out in accordance with European competition law and the various freedoms of internal movement proclaimed by the Treaties.

Keywords:

environmental protection, own taxation, free market, state aid, free movement of goods, freedom of establishment

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