Marco normativo nacional, comunitario e internacional de la imposición sobre la entrada a España de plásticos no reciclados

Documentos citados

• Constitución Española de 1978
• Ley de Impuestos Especiales (Ley 38/1992, de 28 de diciembre) - Artículos 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 77
• Ley General Tributaria (Ley 58/2003, de 17 de diciembre) - Artículo 35
• Ley del Estatuto del Trabajo Autónomo (Ley 20/2007, de 11 de julio)
• Ley 22/2005, de 18 de noviembre, </strong>por la que<strong> se incorporan al ordenamiento jurídico español diversas directivas comunitarias en materia de fiscalidad de productos energéticos y electricidad y del régimen fiscal común aplicable a las sociedades matrices y filiales de estados miembros diferentes, y se regula el régimen fiscal de las aportaciones transfronterizas a fondos de pensiones en el ámbito de la Unión Europea.



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• Real Decreto 293/2018, de 18 de mayo, sobre reducción del consumo de bolsas de plástico y </strong>por el que<strong> se crea el Registro de Productores.
• Commission of the European Communities v French Republic.
• Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück.
• Minister Finansów v Oil Trading Poland sp. z.o.o.
• Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev.
• Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie.
• Orgacom BVBA v Vlaamse Landmaatschappij.
• Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft.
• Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment (Text with EEA relevance)
• Council Directive 92/80/ EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
• Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
• Directive (EU) 2018/849 of the European Parliament and of the Council of 30 May 2018 amending Directives 2000/53/EC on end-of-life vehicles, 2006/66/EC on batteries and accumulators and waste batteries and accumulators, and 2012/19/EU on waste electrical and electronic equipment (Text with EEA relevance)
• Directive (EU) 2018/850 of the European Parliament and of the Council of 30 May 2018 amending Directive 1999/31/EC on the landfill of waste (Text with EEA relevance)
• Directive (EU) 2018/852 of the European Parliament and of the Council of 30 May 2018 amending Directive 94/62/EC on packaging and packaging waste (Text with EEA relevance)
• Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Directive 2006/66/EC of the European Parliament and of the Council of 6 September 2006 on batteries and accumulators and waste batteries and accumulators and repealing Directive 91/157/EEC (Text with EEA relevance)
• Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
• Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018 amending Directive 2008/98/EC on waste (Text with EEA relevance)
• Directive 2000/53/EC of the European Parliament and of the Council of 18 September 2000 on end-of life vehicles
• Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco
• Directive 2012/19/EU of the European Parliament and of the Council of 4 July 2012 on waste electrical and electronic equipment (WEEE) (recast) (Text with EEA relevance)
• Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (Text with EEA relevance)
• European Parliament and Council Directive 94/62/EC of 20 December 1994 on packaging and packaging waste
• Vienna Convention on the Law of Treaties