Summary: Using taxation, it being considered an efficient instrument to protect the environment, the Parliament of the Spanish Balearic Islands has tried to adopt measures to repair environmental damage directly caused by mass tourism.
The aim of this article is to present both the aims of the Balearic eco-tax and the recent Constitutional Court Order of 15 January 2002. This Order authorised the collection of the tax while the Court is deciding its constitutionality in the light of an appeal by the Central Government of Spain. As it stands, the Constitutional Court Order seems to be a fundamental criticism of the unsustainable position of the legal representative of the State, who appeared to be arguing to avoid the enforcement of the eco-tax Law and to continue the exploitation of the fragile Balearic natural resources, without regard to future generations.
European Energy and Environmental Law Review