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dc.contributor.otherUniversidad San Pablo-CEU. Facultad de Derecho. Departamento de Derecho Público-
dc.contributor.otherGrupo: Fiscalidad, Cambio Climático y Digitalización (DIGICCTAX)-
dc.creatorBisogno, Marina-
dc.date.accessioned2023-10-20T17:27:43Z-
dc.date.available2023-10-20T17:27:43Z-
dc.date.issued2023-
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.issn0165-2826-
dc.identifier.urihttp://hdl.handle.net/10637/14647-
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.language.isoen-
dc.publisherKluwer Law International-
dc.relation.ispartofIntertax-
dc.rightshttp://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
dc.identifier.doi10.54648/taxi2023058-
dc.relation.projectIDMarie Skłodowska-Curie grant agreement No 101024306-
dc.date.endEmbargo2024-10-20-
dc.centroUniversidad San Pablo-CEU-
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