Sustainable Tourism Law

THE TAXATION OF SUSTAINABLE TOURISM IN SPAIN 361 RUBIO DE URQUÍA, J.I.: “La reforma de los tributos locales: posibilidad de una fiscalidad sobre el turismo”, Tributos Locales, n. 17, April 2002. SCANU, G.: “La tassazione sui flussi turistici tra fiscalità locale e competitività: alcune esperienze europee a confronto”, Rivista di Diritto Tributario , fasc. 3/2009. The cinema is out of the VAT rebat, El País, April 1, 2017, https://elpais.com/cultura/2017/03/30/ actualidad/1490873233_393483.html. VAT rates applied in the Member States of the European Union, 2017, https://ec.europa.eu/taxation_ customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_ en.pdf. http://www.eldiario.es/sociedad/Londres-implanta-trafico-coches-contaminantes_0_700280194. html; published on eldiario.es , on October 23, 2017. https://www.elconfidencial.com/economia/2014-09-08/la-ocde-insiste-en-que-espana-debe-bajar-las- cotizaciones-y-subir-el-iva-reducido_187496/. Also in 2012 the OECD manifested this approach ,http://www.comunicatur.info/es/proposta-per-a-pujar-liva-turistic-2/.