Abreviaturas
Author | María del Carmen Cámara Barroso |
Pages | 17-18 |
Page 17
AUE Acta Única Europea
BCE Banco Central Europeo
CAMPSA Compañía Arrendataria del Monopolio de Petróleos, S.A.
CE Constitución Española
CECA Comunidad Europea del Carbón y del Acero CEE Comunidad Económica Europea
CMNUCC Convención Marco de las Naciones Unidas sobre el Cambio Climático
CO2 Dióxido de carbono e-DA Documento Administrativo Electrónico EURATOM Comunidad Europea de la Energía Atómica IAE Impuesto sobre Actividades Económicas IBI Impuesto sobre Bienes Inmuebles
IBIMA Impuesto Balear sobre Instalaciones que Inciden en el Medio Ambiente
IEDMT Impuesto Especial sobre Determinados Medios de Transporte
IGTE Impuesto General sobre el Trá¿ co de las Empresas IRAP Imposta Regionale sulle Attività Produttive ITF Impuesto sobre las Transacciones Financieras IVA Impuesto sobre el Valor Añadido
Page 18
IVMDH Impuesto sobre Ventas Minoristas de Determinados Hidrocarburos
IVTM Impuesto sobre Vehículos de Tracción Mecánica
LGT Ley 58/2003, de 17 de diciembre, General Tributaria
LIE Ley 38/1992, de 28 de diciembre, de Impuestos Especiales
LIVA Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido
LOFCA Ley Orgánica 8/1980, de 22 de septiembre, de Financiación de las Comunidades Autónomas
LPGE 2012 Ley 2/2012, de 29 de junio, de Presupuestos Generales del Estado para el año 2012
OCDE Organización para la Cooperación y el Desarrollo Económico
ONU Organización de las Naciones Unidas PIB Producto Interior Bruto
RIE Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales
STC Sentencia del Tribunal Constitucional TC Tribunal Constitucional TCE Tratado Constitutivo de la Comunidad Europea
TCEE Tratado Constitutivo de la Comunidad Económica Europea
TFUE Tratado de Funcionamiento de la Unión Europea TJUE Tribunal de Justicia de la Unión Europea
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- La armonización del impuesto sobre hidrocarburos en la Unión Europea
- Abreviaturas
- Prólogo
- Introducción
- El contexto de la armonización fiscal en la Unión Europea
- La protección jurídica del medio ambiente y su proyección en el ámbito fiscal
- Evolución de la fiscalidad europea en materia de carburantes
- La articulación del impuesto sobre hidrocarburos en el ordenamiento jurídico español a la luz de la armonización fiscal en la Unión Europea
- Otras figuras del sistema tributario español relacionadas con la fiscalidad energética, del transporte y medioambiental ante el derecho de la Unión Europea
- Conclusiones
- Bibliografía
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