EMISSION RIGHTS AND TAXES IN THE EUROPEAN UNION

The basic element of this article is the analysis of the taxation of emission rights in the area of the European Union. With emphasis on tax figures as the EU tax on companies, the tax on the income of non-residents in Spain (IRNR) and EU value added tax (VAT). Given such taxes, the tax regime applicable to companies or those conducting related emissions trading operations are valued. Particular aspects of each tax systems in the EU Member States will be determined.