Examen constitucional de las regulaciones catalana y madrileña del euro por receta

Francisco Javier Matia Portilla

doi:10.5944/rdp.90.2014.13155

Constitutional analysis of Catalonia and Madrid regulations about the euro per prescription

Authors

Francisco Javier Matia Portilla Universidad de Valladolid

DOI:

https://doi.org/10.5944/rdp.90.2014.13155

Keywords:

tax, euro per prescription, Constitutional Court, basis of health service, pharmaceutical service, equality

Abstract

Abstract:
The autonomous regions have created new taxes on information services related to prescriptions emission and/or dispensation. The aim of this work consists on give an opinion about the possible unconstitutionality of those taxes. To answer this question it is necessary to determine the object of the taxes, the State competence title that could be affected, the basic regulation promulgated under it and the appealed regional regulations.

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Author Biography

Francisco Javier Matia Portilla, Universidad de Valladolid

Profesor Titular (ApC)

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PDF (Español)

Published

2014-09-12

How to Cite

Matia Portilla, F. J. (2014). Constitutional analysis of Catalonia and Madrid regulations about the euro per prescription. Revista de Derecho Político, 1(90), 11–40. https://doi.org/10.5944/rdp.90.2014.13155