Los impuestos sobre estancias turísticas, catalán y balear, a la luz del derecho constitucional español y del derecho europeo

Abstract

In this essay we are analyzing the Catalan task on stays in Tourist Establishment; until recently it was the only applicable taxes about this topic in Spain, although other Spanish Communities, like Islas Baleares have already established it again Valencia, are considering to establish them.

It is analyzed Catalan and Balear task about Tourist Establishment in the light of the Spanish constitutional framework about the task power of the Communities and the European Standard.