Twenty years after the adoption of the Energy taxation Directive, is its reform in a greener sense just an illusion?

Simple item page
dc.centroUniversidad San Pablo-CEU
dc.contributor.authorBisogno, Marina
dc.contributor.otherUniversidad San Pablo-CEU. Facultad de Derecho. Departamento de Derecho Público
dc.contributor.otherGrupo: Fiscalidad, Cambio Climático y Digitalización (DIGICCTAX)
dc.date.accessioned2023-10-20T17:27:43Z
dc.date.available2023-10-20T17:27:43Z
dc.date.endEmbargo2024-10-20
dc.date.issued2023
dc.descriptionEsta versión es un pre-print de la versión definitiva del artículo descrito. https://kluwerlawonline.com/journalarticle/Intertax/51.10/TAXI2023058
dc.descriptionEste artículo tiene embargado el acceso al texto completo hasta 20-10-2024
dc.descriptionThe project leading to this contribution has received funding from the European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 101024306
dc.description.abstractThe energy taxation directive 2003/96/EC (ETD) is currently under discussion, twenty years after its adoption and after several failed reform attempts. This directive does not reflect the current European climate and energy policy framework and is not adequate to address the challenges of climate change and the green transition. Moreover, it not only fails to protect the environment but also endangers the proper functioning of the internal market. Through a legal analysis, this contribution aims to examine the origin and evolution of the ETD until the latest Commission proposal, which is currently under negotiation, in order to investigate the weaknesses of this directive, the novelties of the recent proposal, and what risks European environmental and fiscal objectives would run if the negotiations are not successful.es_ES
dc.formatapplication/pdf
dc.identifier.citationMarina Bisogno, 'Tax In History: Twenty Years After the Adoption of the Energy Taxation Directive, Is Its Reform in a Greener Sense Just an Illusion?', (2023), 51, Intertax, Issue 10, pp. 697-702, https://kluwerlawonline.com/journalarticle/Intertax/51.10/TAXI2023058es_ES
dc.identifier.doi10.54648/taxi2023058
dc.identifier.issn0165-2826
dc.identifier.urihttp://hdl.handle.net/10637/14647
dc.language.isoen
dc.publisherKluwer Law International
dc.relation.ispartofIntertax
dc.relation.projectIDMarie Skłodowska-Curie grant agreement No 101024306
dc.rightsopen access
dc.rights.cchttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
dc.subjectFiscalidades_ES
dc.subjectEnergy taxationen_EN
dc.subjectTransición ecológicaes_ES
dc.subjectFinanciación públicaes_ES
dc.subjectEuropean climate objectivesen_EN
dc.subjectProper functioning of the internal marketen_EN
dc.subjectGreen transitionen_EN
dc.subjectClimate neutralityen_EN
dc.titleTwenty years after the adoption of the Energy taxation Directive, is its reform in a greener sense just an illusion?es_ES
dc.typeArtículoes_ES
dspace.entity.typePublicationes

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Twenty_Bisogno_Tax_2023.pdf
Size:
276.72 KB
Format:
Adobe Portable Document Format
Download

Collections

Facultad de Derecho
x

The user has the obligation to use the services and content provided by the University, in particular, printed and electronic resources, in accordance with current legislation and the principles of good faith and generally accepted uses, without contravening with its performance the public order, especially, in the case in which, for the adequate performance of its activity, it needs to reproduce, distribute, communicate and/or make available, fragments of printed works or capable of being in analog or digital format, either on paper or electronic support. Law 23/2006, of July 7, which modifies the revised text of the Intellectual Property Law, approved by Royal Legislative Decree 1/1996, of April 12. B.O.E. n 162, of July 8, and concordant regulations.

@ 2024 Fundación Universitaria San Pablo CEU (Madrid). All rights reserved.

DSpace Software Copyright © 2002-2013 Duraspace