A potestade tributaria sobre os aproveitamentos das augas minerais e termais
ISSN: 1887-0279, 1887-0287
Year of publication: 2015
Volume: 10
Issue: 2
Pages: 49-76
Type: Article
More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública
Abstract
The main subject of this study is to analyze state, regional and local taxes, which impose the mineral and thermal waters exploitation. However, and prior to this, it will be required to study certain issues of the particular legal regime, concerning this sort of natural resources. For instance, its controversial property or its special constitutional distribution of competences, these are aspects which determine the practice of tax power on the mineral and thermal waters.