El impuesto especial sobre envases de plástico no reutilizables (arts. 67 a 83)
The Law on waste and contaminated soils for a circular economy, contains in its articles 67 to 83 a special tax on non-reusable plastic containers with which the manufacture, import or intra-community acquisition of these products is taxed. The tax base is made up of the amount of non-recycled plast...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8509606 |
| Source: | Revista Aragonesa de Administración Pública, ISSN 1133-4797, Nº 21, 2022 (Ejemplar dedicado a: Estudio sistemático sobre la Ley de Residuos y Suelos Contaminados para una economía circular (Ley 7/2022, de 8 de Abril)), pags. 539-569 |
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