Legal limits within the establishment of environmental taxes in the spanish law from a perspective of national and european laws

Abstract

This article discusses the legal limits that the Autonomous Communities faces when establishing their own environmental taxes, in exercise of their financial autonomy. These limits are, firstly, those contained in national law, which includes the prohibitions drawn from the Constitution, and the restrictions given by the internal regulatory legislation of the Tax Office financing. Secondly, the limits from the Community Law, which is composed by both the original Law, gathered in the Agreements of the European Union, and the Derivatives Law, which corresponds to the normative community provisions issued in policies that foster the jurisprudential doctrine of the Court of Justice of the European Union.