Patrimonio cultural y fiscalidad sostenible Hacia un enfoque comunitario en tiempos de COVID-19

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Ricardo García Antón

Resumen

Durante el COVID-19, el papel emergente de la comunidad para hacer frente a los desafíos de la pandemia ha sido bastante visible. El valor de la solidaridad impregna nuestras sociedades, y en algunos casos ha reemplazado la acción de los poderes públicos. Este artículo aprovecha los nuevos roles adquiridos por los ciudadanos para re-diseñar  políticas fiscales bajo un nuevo enfoque desde lo colectivo. Para llevar a cabo esta tarea, este autor se centra en las medidas fiscales para preservar el patrimonio cultural. Hasta la fecha, las medidas fiscales en este campo reproducen un enfoque predominantemente estatal bajo un claro mandato a las autoridades públicas de preservar el patrimonio cultural. Este artículo se aparta críticamente del régimen actual de protección del patrimonio cultural para proponer nuevas medidas fiscales bajo un enfoque más comunitario. Es la comunidad de ciudadanos quien decide qué es patrimonio cultural y si se debe proteger. Esas nuevas medidas fiscales, en concreto, un régimen de las cooperativas culturales, podrían implementarse a nivel de la Unión Europea. Para ello, se necesitaría una interpretación innovadora del párrafo 5 del artículo 167 del TFUE.

Palabras clave
COVID-19 , patrimonio cultural, rediseñar política tributaria, comunidad,

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García Antón, R. (2020). Patrimonio cultural y fiscalidad sostenible: Hacia un enfoque comunitario en tiempos de COVID-19. Revista De Estudios Jurídicos Y Criminológicos, (2), 123-144. Recuperado a partir de https://revistas.uca.es/index.php/rejucrim/article/view/6813
 
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