Jurisdictional Assessment of Environmental Taxation
摘要
This reflection on environmental tax jurisprudence deals with some of the relevant jurisdictional decisions in which the legality of taxes on grounds of environmental protection purposes was syndicated. Despite its extra-fiscal purpose, the environmental tax respects the constitutional configuration of a tax legal instrument subject to the principles of the Fiscal and Economic Constitution, which, when interpreted by the courts, must be subjected to the strict proportionality test in its adequacy standpoint.