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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Revista de Contabili...arrow_drop_down
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Revista de Contabilidad y Tributación CEF
Article . 2016 . Peer-reviewed
License: https://revistas.cef.udima.es/index.php/RCyT/derechos
Data sources: Crossref
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El impuesto sobre gases fluorados de efecto invernadero

descriptionPublicationkeyboard_double_arrow_right Article 07 Mar 2016Publisher:CEF. Centro de Estudios FinancierosJournal:Revista de Contabilidad y Tributación. CEF (issn: 2695-6896, eissn: 2792-8306, Copyright policy )
Authors: Enrique De Miguel Canuto;

doi: 10.51302/rcyt.2016.4591

El impuesto sobre gases fluorados de efecto invernadero

Abstract

El presente estudio analiza los elementos esenciales del impuesto sobre gases fluorados de efecto invernadero, conocido impuesto medioambiental. Estudia las modificaciones introducidas por la Ley 28/2014 y examina con atención las devoluciones que pueden pedir los consumidores finales.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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