The Concept of 'environmental Tax' in a State Aid Context when a Fiscal Energy Measure is Concerned

Released on by M. Villar Ezcurra
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  • The Concept of 'environmental Tax' in a State Aid Context when a Fiscal Energy Measure is Concerned Book Detail

  • Author : M. Villar Ezcurra
  • Release Date : 2017
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  • File Size : 88,88 MB
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The Concept of 'environmental Tax' in a State Aid Context when a Fiscal Energy Measure is Concerned by M. Villar Ezcurra PDF Summary

Book Description: There is a broad definition of 'environmental tax' in the EU State aid law context. This article provides a critical analysis of the use of this concept within the framework of the General Block Exemption Regulation (GBER) and of the Commission's Guidelines on State aid for environmental protection and energy 2014-2020 to raise the question of whether it suits the purpose of the special treatment of energy taxation in the field of EU State aids. This article argues that the current legal framework is inadequate in several aspects and also considers which formula could offer better compatibility and greater efficiency in light of State aid regulatory objectives, keeping in mind EU environmental policy and its principles.

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Environmental Taxation in the Pandemic Era

Environmental Taxation in the Pandemic Era

File Size : 57,57 MB
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At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pand