Search results for " tax"

Green taxes, quotas and equality : preserving social justice whilst averting climate change

2016

The need for green fiscal reform is urgent in the face of climate change. Some oppose it, however, arguing that such reforms disproportionately burden poorer individuals whose emissions are far smaller than those of wealthier individuals. Defusing these criticisms, this paper argues that this is not an inevitable feature of green fiscal reform. We should adopt a more scientific attitude not only towards climate change but towards testing fiscal proposals to mitigate it, and avoid dividing, with rushed assumptions, responsible voters who care about both equality and climate change.

The financial autonomy of the municipalities and the Valencian Parliament

2009

In the first half of the fourteenth century and on countless occasions, the Crown granted the leaders of the City of Valencia authorization to collect indirect taxes as a means of collecting the subsidies allocated to its military needs. The ratification of fiscal autonomy can be related to the Crown's interest in gaining control of municipal resources as a way of demanding donations in order to accomplish its policies. The main reason for the royal privilege to raise taxes in favour of the cities was the extensive expenses caused by the conquest of Corsica and Sardinia during the reign of James II. The Kingdom and the city of Valencia came to the aid of the monarch because they were intere…

Revisión taxonómica de Helix zapateri Hidalgo, 1870 (Pulmonata: Trissexodontidae) y su nuevo estatus en la malacofauna ibérica

2008

Alberto Martínez Ortí: alberto.martinez@uv.es Revisión taxonómica de Helix zapateri Hidalgo, 1870 (Pulmonata, Trissexodontidae) y su nuevo estatus en la malacofauna ibérica.— Se realiza la revisión taxonómica y se discute la nueva asignación genérica del taxon ibérico Helix zapateri, mediante la comparación de caracteres conquiológicos con las especies más similares, Hatumia pseudogasulli y Gasullia gasulli, ambas trissexodóntidos. Los estudios conquiológicos nos permiten concluir que Helix zapateri debe ser considerada como una especie válida y designarse como Hatumia zapateri, y que Hatumia pseudogasulli corresponde a un sinónimo posterior de H. zapateri. Taxonomical revision of Helix zap…

Registros de sanguijuelas de Costa Rica y clave para la identificación de las especies con redescripción de Cylicobdella costaricae Records of leeche…

2012

En contraste con los enormes esfuerzos realizados por caracterizar la fauna y flora de Costa Rica, con excepción de algunos registros aislados, muy poco se sabe sobre las sanguijuelas (Annelida: Clitellata) en este país. En este trabajo, presentamos la redescripción de una especie terrestre muy poco conocida: Cylicobdella costaricae, caracterizando su morfología externa e interna; esta última se mantenía completamente desconocida hasta la fecha. Adicionalmente, presentamos la primera lista de especies de sanguijuelas para Costa Rica con un total de 12 taxones registrados en las 7 provincias del país. Se incluye una breve descripción de su morfología, fotografías y localidades para cada taxó…

L'effettiva applicazione del principio del contraddittorio nel procedimento amministrativo tributario tra svolte, ripensamenti e attese

2015

The right to a proper hearing in the administrative tax proceedings represents an essential element of the full exercise of the taxpayer’s right of the defense (art. 24 of the Italian Constitution), as well as of the implementation of the principle of good performance and impartiality of tax administration (art. 97 of the Italian Constitution), as recognized by the constitutional Court and the Supreme Court case law, in the light of European and international law. Taxpayer’s right to a proper hearing, as part of the rights of the defense, is a general principle of Community law which applies where the tax authorities are minded to adopt a measure which will adversely affect an individual. L…

Two similar new species of Alvania Risso,1826(Caenogastropoda: Rissoidae)from the late Cenozoic of Italy

2010

Kali dodecanesicum (Chenopodiaceae, Salsoloideae) a new species from Greece

2015

Kali dodecanesicum, a new species from some islands (i.e. Rhodes, Kos and Nisyros) of the Dodecanese in the south-eastern Aegean (Greece), is described and illustrated. According to recent literature, Kali is treated as a distinct genus from the polyphyletic Salsola s.l., which includes several annual species. The new species is morphologically well separated from the other Kali taxa mainly for the shape of the fruiting perianth, showing closer relationships with Kali ponticum. Its ecological requirements, distribution, and conservation status are also examined, together with an analytic key of the Kali species occurring in the Mediterranean area.

A new species of Kali (Salsoloideae, Chenopodiaceae) from Sicily, supported by molecular analysis

2015

Nomenclatural and taxonomical considerations on Kali , a controversial genus recently segregated from the polyphyletic Salsola s. lat. ( Chenopodiaceae ), are provided. The Kali group includes annual plants with leaves ending in a spine and lacking hypodermis, having also a cortex alternate to longitudinal chlorenchymatous striae. The species belonging to this genus mainly have a paleotemperate distribution (Europe, Asia and North Africa), occurring as aliens in North America, Australia and South Africa. A new species collected on Mt. Etna (Sicily), and closely related to K. australe , is described and illustrated as K. basalticum Its morphological and molecular features, karyology (2n=54),…

First Report of Agaricus aridicola in Saudi Arabia and Ecological Notes on Agaricus bisporus

2015

Agaricus aridicola is reported for the first time from Saudi Arabia while Agaricus bisporus is a new record for Northern region of Saudi Arabia. This study includes notes on taxonomy, ecology and distribution of both the species. It was also reported that the habitat of A. aridicola and A. bisporus are characterized by calcareous sandy soil, poor in organic matter, with presence of little amount of salinity.

DNA traces the origin of honey by identifying plants, bacteria and fungi

2021

The regional origin of a food product commonly affects its value. To this, DNA-based identification of tissue remains could offer fine resolution. For honey, this would allow the usage of not only pollen but all plant tissue, and also that of microbes in the product, for discerning the origin. Here we examined how plant, bacterial and fungal taxa identified by DNA metabarcoding and metagenomics differentiate between honey samples from three neighbouring countries. To establish how the taxonomic contents of honey reflect the country of origin, we used joint species distribution modelling. At the lowest taxonomic level by metabarcoding, with operational taxonomic units, the country of origin …