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La Armonizacion Del Impuesto Sobre Hidrocarburos En La Union Europea
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Author :Cámara Barroso, María del Carmen Publisher :Librería-Editorial Dykinson ISBN 13 :8490851751 Total Pages :318 pages Book Rating :4.4/5 (98 download)
Book Synopsis La armonización del impuesto sobre hidrocarburos en la Unión Europea by : Cámara Barroso, María del Carmen
Download or read book La armonización del impuesto sobre hidrocarburos en la Unión Europea written by Cámara Barroso, María del Carmen and published by Librería-Editorial Dykinson. This book was released on 2014-12-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este tema aúna tres puntos o perspectivas de gran interés. En primer lugar, afecta a un impuesto que durante muchos años se ha querido presentar como el paradigma de la extrafiscalidad. En cierto modo, es algo que el legislador quiso impulsar desde la misma Exposición de Motivos de la Ley de Impuestos Especiales, siendo el Impuesto sobre Hidrocarburos el más importante dentro de éstos. Los preámbulos de otros textos normativos que han operado subidas impositivas sobre el mismo ya han dejado ver el protagonismo recaudatorio de este impuesto y de tales subidas. De hecho, no hay mejor prueba del protagonismo del perfil recaudatorio en este impuesto, frente al perfil extrafiscal, que el dato de la desaparición del tipo cero para los biocarburantes en el mismo. Si se hace tributar en este impuesto a los carburantes sin potencial contaminante al mismo nivel que otros combustibles tradicionales derivados del petróleo, está claro que se ha perdido en el mismo la perspectiva o protagonismo extrafiscal, si es que alguna vez ha existido verdaderamente en esta figura impositiva. En segundo lugar, porque el Impuesto sobre Hidrocarburos es un claro exponente del devenir del proceso de armonización fiscal en la Unión Europea. La persistencia de la regla de la unanimidad en la producción normativa tributaria en la Unión, ha frenado algunas nuevas propuestas de directiva en este campo. Esto introduce un importante elemento de reflexión sobre hasta qué punto tal regla, más que un obstáculo para que avance el proceso de integración fiscal, supone realmente un elemento de garantía para la soberanía tributaria de los Estados miembros. Aun habiendo atravesado delicados momentos de crisis económica, especialmente sentidos en algunos Estados, esta regla ha servido de garantía frente a ciertas propuestas que les habrían perjudicado. Y todo ello a pesar de las presiones ejercidas por los Estados europeos de mayor fortaleza económica. En tercer lugar, el estudio de la armonización fiscal en el Impuesto sobre Hidrocarburos pone en evidencia la debilidad de la materialización de los principios de justicia tributaria, tanto a nivel europeo como a nivel estatal, respecto a la imposición indirecta. Ésta representa el ámbito esencial de competencia de la Unión Europea en materia fiscal. En el Derecho Originario de la Unión Europea no existe una consagración de los referidos principios de justicia tributaria. Al mismo tiempo, dentro de los Estados miembros, estos principios se encuentran muchísimo menos desarrollados en sede de imposición indirecta, frente a las tradicionales construcciones en materia de impuestos directos. Estas tres líneas de interés hacen que estemos ante un tema de especial importancia en el panorama fiscal actual.
Book Synopsis Normas de armonización fiscal europea by : Luis Manuel Alonso González
Download or read book Normas de armonización fiscal europea written by Luis Manuel Alonso González and published by Cedecs. This book was released on 1997 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Derecho originario - 2. Derecho derivado - 3. Impuesto sobre el valor añadido - 4. Impuestos especiales - 5. Impuestos sobre la concentración de capitales - 6. Impuesto sobre sociedades - 7. Impuestos especiales - 8. Impuestos sobre la concentración de capitales - 9. Impuestos sobre sociedades - 10. Impuesto sobre la renta de las personas físicas - 11. Impuestos sobre sucesiones y donaciones - 12. Asistencia mutua y cooperación en materia fiscal.
Book Synopsis La armonización fiscal en la Unión Europea by : Luis Manuel Alonso González
Download or read book La armonización fiscal en la Unión Europea written by Luis Manuel Alonso González and published by . This book was released on 1997 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. La teoría de la armonización fiscal: aplicación a la Unión Europea - 2. El marco legal e institucional de las Comunidades Europeas - 3. El impuesto sobre el valor añadido - 4. El impuesto sobre el valor añadido (II). La implantanción de un sistema de compensación (clearing) - 5. Los impuestos especiales - 6. Impuestos indirectos sobre el capital - 7. El impuesto sobre sociedades - 8. El impuesto sobre la Renta de las personas fisicas y la armonización de la imposición sobre el ahorro - 9. El impuesto sobre sucesiones y donaciones. Fiscalidad de la transmisión de pequeñas y medianas empresas - 10. Los impuestos aduaneros - 11. La lucha contra la evasión y el fraude fiscal a traves de la asistencia mutua y la cooperación de estados - 12. Análisis estratégico de la armonización fiscal en la Unión Europea.
Book Synopsis The North American Mosaic by : Commission for Environmental Cooperation (Montréal, Québec). Secretariat
Download or read book The North American Mosaic written by Commission for Environmental Cooperation (Montréal, Québec). Secretariat and published by . This book was released on 2001 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.
Download or read book WORLD ENERGY OUTLOOK 2018 written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Evaluación de la declaración de París, fase I by :
Download or read book Evaluación de la declaración de París, fase I written by and published by . This book was released on 2008 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Employment in Metropolitan Areas by : United States. Bureau of Labor Statistics
Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Latin American Economic Outlook 2019 Development in Transition by : OECD
Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.
Author :Metcalf & Eddy, Inc., an AECOM Company Publisher :McGraw Hill Professional ISBN 13 :0071508775 Total Pages :1610 pages Book Rating :4.0/5 (715 download)
Book Synopsis Water Reuse by : Metcalf & Eddy, Inc., an AECOM Company
Download or read book Water Reuse written by Metcalf & Eddy, Inc., an AECOM Company and published by McGraw Hill Professional. This book was released on 2007-02-05 with total page 1610 pages. Available in PDF, EPUB and Kindle. Book excerpt: An Integrated Approach to Managing the World's Water Resources Water Reuse: Issues, Technologies, and Applications equips water/wastewater students, engineers, scientists, and professionals with a definitive account of the latest water reclamation, recycling, and reuse theory and practice. This landmark textbook presents an integrated approach to all aspects of water reuse _ from public health protection to water quality criteria and regulations to advanced technology to implementation issues. Filled with over 500 detailed illustrations and photographs, Water Reuse: Issues, Technology, and Applications features: In-depth coverage of cutting-edge water reclamation and reuse applications Current issues and developments in public health and environmental protection criteria, regulations, and risk management Review of current advanced treatment technologies, new developments, and practices Special emphasis on process reliability and multiple barrier concepts approach Consideration of satellite and decentralized water reuse facilities Consideration of planning and public participation of water reuse Inside This Landmark Water/Wastewater Management Tool • Water Reuse: An Introduction • Health and Environmental Concerns in Water Reuse • Technologies and Systems for Water Reclamation and Reuse • Water Reuse Applications • Implementing Water Reuse
Book Synopsis Climate Change Policy by : Michael Bothe
Download or read book Climate Change Policy written by Michael Bothe and published by Eleven International Publishing. This book was released on 2005 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the research results of an interdisciplinary study on climate change policies by the Enforcing Environmental Policy (EEP) Network, a project supported by the Human Dimension Potential Programme. Contributions are from highly qualified economic and legal specialists based at research institutes across Europe. The book gives answers to several questions related to the implementation of the international rules on climate change, most notably the Kyoto Protocol. It analyses ways and means to facilitate and encourage compliance with the objectives of the Kyoto Protocol. It is addressed to policy-makers, academics, business-sector and stakeholders throughout and outside Europe. Due to its interdisciplinary approach, this work is a distinctive and unique product compared to the existing literature on the subject. The effective implementation of climate protection and clean air policy requires an understanding of the political, legal and economic structures and constraints facing policy makers - and this is exactly what this book offers.
Book Synopsis A Conservation Assessment of the Terrestrial Ecoregions of Latin America and the Caribbean by : Eric Dinerstein
Download or read book A Conservation Assessment of the Terrestrial Ecoregions of Latin America and the Caribbean written by Eric Dinerstein and published by World Bank Publications. This book was released on 1995 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approach; Major ecosystem types, major habitat types, and ecoregions of LAC; Conservation status of terretrial ecoregions of LAC; Biological distinctiveness of territorial ecoregions of LAC at different biogeographic scales results; Integrating biological distinctiveness and conservation status; Conservation assessment of mangrove ecosystems.
Book Synopsis Biological Wastewater Treatment by : Mogens Henze
Download or read book Biological Wastewater Treatment written by Mogens Henze and published by IWA Publishing (International Water Assoc). This book was released on 1881 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: For information on the online course in Biological Wastewater Treatment from UNESCO-IHE, visit: http://www.iwapublishing.co.uk/books/biological-wastewater-treatment-online-course-principles-modeling-and-design Over the past twenty years, the knowledge and understanding of wastewater treatment have advanced extensively and moved away from empirically-based approaches to a first principles approach embracing chemistry, microbiology, physical and bioprocess engineering, and mathematics. Many of these advances have matured to the degree that they have been codified into mathematical models for simulation with computers. For a new generation of young scientists and engineers entering the wastewater treatment profession, the quantity, complexity and diversity of these new developments can be overwhelming, particularly in developing countries where access is not readily available to advanced level tertiary education courses in wastewater treatment. Biological Wastewater Treatment addresses this deficiency. It assembles and integrates the postgraduate course material of a dozen or so professors from research groups around the world that have made significant contributions to the advances in wastewater treatment. The book forms part of an internet-based curriculum in biological wastewater treatment which also includes: Summarized lecture handouts of the topics covered in book Filmed lectures by the author professors Tutorial exercises for students self-learning Upon completion of this curriculum the modern approach of modelling and simulation to wastewater treatment plant design and operation, be it activated sludge, biological nitrogen and phosphorus removal, secondary settling tanks or biofilm systems, can be embraced with deeper insight, advanced knowledge and greater confidence.
Book Synopsis Latin American Economic Outlook 2021 Working Together for a Better Recovery by : OECD
Download or read book Latin American Economic Outlook 2021 Working Together for a Better Recovery written by OECD and published by OECD Publishing. This book was released on 2021-12-02 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2021: Working Together for a Better Recovery aims to analyse and provide policy recommendations for a strong, inclusive and environmentally sustainable recovery in the region. The report explores policy actions to improve social protection mechanisms and increase social inclusion, foster regional integration and strengthen industrial strategies, and rethink the social contract to restore trust and empower citizens at all stages of the policy‐making process.
Book Synopsis Rise Trading State by : Richard Rosecrance
Download or read book Rise Trading State written by Richard Rosecrance and published by Basic Books. This book was released on 1987-05-31 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: What will power look like in the century to come? Imperial Great Britain may have been the model for the nineteenth century, Richard Rosecrance writes, but Hong Kong will be the model for the twenty-first. We are entering the Age of the Virtual State -- when land and its products are no longer the primary source of power, when managing flows is more important than maintaining stockpiles, when service industries are the greatest source of wealth and expertise and creativity are the greatest natural resources.Rosecrance's brilliant new book combines international relations theory with economics and the business model of the virtual corporation to describe how virtual states arise and operate, and how traditional powers will relate to them. In specific detail, he shows why Japan's kereitsu system, which brought it industrial dominance, is doomed; why Hong Kong and Taiwan will influence China more than vice-versa; and why the European Union will command the most international prestige even though the U.S. may produce more wealth.
Book Synopsis Free University, Berlin by : Gabriel Feld
Download or read book Free University, Berlin written by Gabriel Feld and published by Exemplary Projects. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Berlin Free University is an imagination of what a building might be - a building designed to function as a piece of the city, adapting to the needs of its users while generating opportunities for social interaction. The university offers a window onto the politicized and optimistic discourse of the Sixties and Seventies, but at the same time illuminates contemporary debates around large projects of infrastructure and public space. This extensive study of the building combines texts with a visual survey containing specifically commissioned photographs as well as archive material, plans and construction details.
Book Synopsis Water Reuse and Recycling by : Mark V. Hughes
Download or read book Water Reuse and Recycling written by Mark V. Hughes and published by . This book was released on 1979 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Handbook of Urban Systems by : H. S. Geyer
Download or read book International Handbook of Urban Systems written by H. S. Geyer and published by Edward Elgar Publishing. This book was released on 2002 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: An edited group of 21 papers on urban change; in addition, the author contributed the four initial chapters on theoretical methods. The remaining papers consider factors of urban change, mostly for the latter part of the 20th century, for countries in Europe, the Americas, South Africa, and Asia. Themes include migration, population change, and the impact of political change. The international group of contributors is made up of academics in geography, urban and regional planning, and demography.
