Algunhas notas sobre o réxime xurídico de taxas e tarifas polo servizo de abastecemento domiciliario de auga

  1. Mónica Siota Álvarez 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Administración & cidadanía: revista da Escola Galega de Administración Pública

ISSN: 1887-0279 1887-0287

Year of publication: 2017

Volume: 12

Issue: 1

Pages: 79-106

Type: Article

More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública

Abstract

Local authorities are able to finance the public service of house water supply by establishing either a rate or a fee. The selection of one or the other financing system will imply significant differences in the legal regime of the consideration to be paid by the service user, with the exception of two important issues: its subjection to the principle of legal reserve and to the VAT.