DSpace Comunidad:http://hdl.handle.net/10045/303772024-03-29T08:46:46Z2024-03-29T08:46:46ZThe Double Layer Test versus the VAT Neutrality PrincipleSánchez Sánchez, Ángelhttp://hdl.handle.net/10045/1411062024-03-15T10:12:15Z2024-01-01T00:00:00ZTítulo: The Double Layer Test versus the VAT Neutrality Principle
Autor/es: Sánchez Sánchez, Ángel
Resumen: With the Morgan Stanley judgment, the Court of Justice of the European Union (CJEU) established what is known as the double requirement (or double layer test) in order to exercise the right to deduct VAT in cases of cross-border transactions carried out by taxable persons. In this work, the author examines this test and its possible incompatibilities with a number of fundamental VAT principles through different cross-border transaction scenarios. The analysis elucidates problems that may arise, and proposals are advanced to address them. These solutions involve eliminating the double requirement or, alternatively, implementing an intra-Community transfer for services regime that is equivalent to that which already exists for goods.2024-01-01T00:00:00ZMetabolic responses to desalination brine discharges in field-transplanted Posidonia oceanica: Advances for the development of specific early warning biomarkersBlanco Murillo, FabioMarín-Guirao, LázaroSola Macia, IvánCarbonell Garzón, EstelaRodríguez-Rojas, FernandaSánchez-Lizaso, José LuisSáez, Claudio A.http://hdl.handle.net/10045/1404602024-02-21T01:04:58Z2024-01-29T00:00:00ZTítulo: Metabolic responses to desalination brine discharges in field-transplanted Posidonia oceanica: Advances for the development of specific early warning biomarkers
Autor/es: Blanco Murillo, Fabio; Marín-Guirao, Lázaro; Sola Macia, Iván; Carbonell Garzón, Estela; Rodríguez-Rojas, Fernanda; Sánchez-Lizaso, José Luis; Sáez, Claudio A.
Resumen: Water desalination has become an important process to cope with water scarcity in the Mediterranean basin; however, the endemic seagrass Posidonia oceanica may be susceptible to high-salinity brines derived from this industry. To understand how brine affects metabolic processes in P. oceanica, transplantation experiments were performed in two sites exposed to a brine dilution plume derived from a desalination plant in Alicante (Spain). P. oceanica individuals were transplanted in three locations, i.e., a control site (∼37 psu), an intermediate influence site (IB, ∼39.5 psu), and a high-influence site (HB, ∼42 psu), and were monitored for 6 days. The metabolic endpoints of reactive oxygen species (i.e., H2O2, lipid peroxidation, and ascorbate cycle) and the regulation of genes involved in antioxidant and osmoregulation responses [please complete sentence]. The concentration of H2O2 and thiobarbituric acid reactive substances (TBARS) increased, while that of ascorbate (ASC) decreased in HB, indicating excessive ROS production, lipid peroxidation, and antioxidant consumption. Genes related to osmoregulation (SOS1, SOS3, AKT2/3) and antioxidant response (GR, APX, FeSOD, MnSOD, and STRK1) were upregulated in brine-exposed plants, especially at the early stages of the experiment. This novel approach has provided a battery of biomarkers that may serve as early warning tools for rapid action mitigation to avoid the negative effects of salinity on P. oceanica at the population and community levels. This approach can be also globally applied to relevant macrophytes in environmental monitoring programs to address other stressors and their isolated or combined contribution to marine pollution.2024-01-29T00:00:00ZAlternativas de explotación de la autopista AP-7 a su paso por la provincia de AlicanteMelgarejo, JoaquínOrtuño Padilla, ArmandoCasares Blanco, JairoMateu Valero, Vicentehttp://hdl.handle.net/10045/1403512024-02-03T01:05:38Z2018-01-01T00:00:00ZTítulo: Alternativas de explotación de la autopista AP-7 a su paso por la provincia de Alicante
Autor/es: Melgarejo, Joaquín; Ortuño Padilla, Armando; Casares Blanco, Jairo; Mateu Valero, Vicente
Resumen: El objetivo de este trabajo es estudiar las diferentes alternativas de explotación de la Autopista AP-7 a su paso por la provincia de Alicante una vez que finalice su concesión administrativa a la empresa AUMAR el 31 de diciembre de 2019 en el tramo Alicante-Tarragona. El estudio analizará las ventajas e inconvenientes de las diferentes alternativas de explotación desde los puntos de vista de gestión del tráfico, económico-financiero, ambiental y de aceptación social. En este sentido, se estudiarán: La afección al tráfico interurbano incluyendo otras infraestructuras del entorno. Los resultados de costes y beneficios para el operador -público o privado- de explotación. El impacto medioambiental. La seguridad vial. La aceptación social. El equipo de trabajo ha sido el siguiente: Joaquín Melgarejo Moreno, Director de Proyectos de INECA. Armando Ortuño Padilla, Dr. Ingeniero de Caminos, Canales y Puertos, Licenciado en Economía y Profesor de Urbanismo y Transporte, Universidad de Alicante. Jairo Casares Blanco, Ingeniero Técnico de Obras Públicas. Vicente Mateu Valero, Ingeniero Técnico de Obras Públicas2018-01-01T00:00:00ZCombined UASB+MBR system for biological removal of emerging contaminants, organic matter and nutrients in urban wastewaterMoya-Llamas, María-JoséBernal, María ÁngelesVásquez-Rodríguez, Edgardo D.Trapote, ArturoLópez Ortiz, CarmenPrats, Danielhttp://hdl.handle.net/10045/1402852024-02-02T01:09:36Z2016-07-01T00:00:00ZTítulo: Combined UASB+MBR system for biological removal of emerging contaminants, organic matter and nutrients in urban wastewater
Autor/es: Moya-Llamas, María-José; Bernal, María Ángeles; Vásquez-Rodríguez, Edgardo D.; Trapote, Arturo; López Ortiz, Carmen; Prats, Daniel
Resumen: Conventional treatment systems can be inefficient in removing and / or degradation of emerging contaminants (ECs) present in urban wastewater. Although aerobic biological technologies such as membrane bioreactors (MBR) have proven to be very effective, certain compounds are highly removed by anaerobic biological systems. This research focuses on the study of a system that combines the advantages of biological treatment aerobic and anaerobic in order to optimize the removal of ECs, organic matter and nutrients. For this have been analyzed the operation of a pilot plant consists of an Upflow Anaerobic Sludge Blanket (UASB) followed by a submerged MBR external configuration. The research was carried out in the first phase with aerobic biomass in suspension and in a second phase with supported biomass. The results confirm the synergy of both systems, achieving high removal efficiencies of the most persistent pollutants such as carbamazepine, diazepam, diclofenac, simazine, atrazine, linuron and terbuthylazine. Regarding the elimination of organic matter, nitrogen and phosphorous, overall yields were close to 97%, 45% y 35% respectively, being particularly high when biomass was supported.; Los sistemas convencionales de depuración pueden ser poco eficientes en la eliminación y/o degradación de contaminantes emergentes (ECs) presentes en las aguas residuales urbanas. Aunque tecnologías biológicas aerobias como los biorreactores de membranas (MBR) han demostrado ser muy eficaces, determinados compuestos se eliminan en mayor grado mediante sistemas biológicos anaerobios. Esta investigación se centra en el estudio de un sistema que reune las ventajas de la depuración biológica aerobia y de la anaerobia con el fin de optimizar la eliminación de ECs, materia orgánica y nutrientes. Para ello se ha analizado el funcionamiento de una planta piloto compuesta por un reactor anaerobio de lechos fluidizados de flujo ascendente (UASB) seguido de un MBR en configuración externa sumergida. La investigación se ha realizado en una primera fase con la biomasa aerobia en suspensión y en una segunda fase con biomasa soportada. Los resultados confirman el efecto sinérgico de ambos sistemas, alcanzándose altos rendimientos de eliminación de los contaminantes más persistentes como carbamazepina, diazepam, diclofenaco, simazina, atrazina, linurón y terbutilazina. En cuanto a la eliminación de materia orgánica, nitrógeno y fósforo, los rendimientos globales fueron cercanos al 97%, 45 % y 35% respectivamente, siendo especialmente altos en la fase de biomasa soportada.2016-07-01T00:00:00Z