Consideraciones sobre la tasa de basuras o prestación económica por la gestión local de residuos en relación a la agenda 2030 considerations on the future waste collection service tax or fee in relation to the 2030 agenda
- 1 Profesora Titular de Derecho Financiero y Tributario. Universidad del País Vasco (UPV/EHU)
ISSN: 1577-2233
Datum der Publikation: 2023
Nummer: 163
Seiten: 96-122
Art: Artikel
Andere Publikationen in: Tributos locales
Zusammenfassung
Local entities have a great role to play in achieving the SDGs. There are legislative initiatives that have gone unnoticed, due to the way in which they have been approved, such as the one carried out by the 7/2022 Act, but that will revolutionize, among others, municipalities, as they will have to establish in the future Circular Economy parameters in the collection of solid urban waste tax. Among others, we find the payment per generation that reflects its real and direct cost of the charge. In addition, an important tax benefit is foreseen in order to avoid food waste. This is in line with the provisions of Directive (EU) 2018/851 and with SDG number 12 of the 2030 Agenda