Bisogno, MarinaUniversidad San Pablo-CEU. Facultad de Derecho. Departamento de Derecho PúblicoGrupo: Fiscalidad, Cambio Climático y Digitalización (DIGICCTAX)2023-10-202023-10-202023Marina 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/TAXI20230580165-2826http://hdl.handle.net/10637/14647Esta versión es un pre-print de la versión definitiva del artículo descrito. https://kluwerlawonline.com/journalarticle/Intertax/51.10/TAXI2023058Este artículo tiene embargado el acceso al texto completo hasta 20-10-2024The 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 101024306The 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.application/pdfenopen accessFiscalidadEnergy taxationTransición ecológicaFinanciación públicaEuropean climate objectivesProper functioning of the internal marketGreen transitionClimate neutralityArtículo10.54648/taxi2023058https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es