1.

Record Nr.

UNINA9910797079603321

Titolo

Energy taxation, environmental protection and state aids : tracing the path from divergence to convergence / / editors, Pasquale Pistone, Marta Villar Ezcurra

Pubbl/distr/stampa

Amsterdam, The Netherlands : , : IBFD, , 2016

ISBN

90-8722-373-0

Descrizione fisica

1 online resource (400 pages) : illustrations

Disciplina

363.7

Soggetti

Subsidies - Law and legislation - European Union countries

Environmental law - Economic aspects - European Union countries

Environmental impact charge - Law and legislation - European Union countries

Energy tax - Law and legislation - European Union countries

Energy industries - Law and legislation - European Union countries

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Energy taxation, climate change and state aid policy in the European Union : status quo and the need for breakthroughs / Maria Villar Ezcurra -- Environment and taxation : state intervention from a theoretical point of view  / Elizabeth Gil García, Maria Teresa Soler Roch -- Energy tax incentives : United States perspectives / Janet E. Milne -- Reflections on the Scandinavian Model : some insights into energy-related taxes in Denmark and Sweden / Mikael Skou Andersen -- Environmental taxes and tax incentives: the Spanish Model of intervention / Jesus Rodríguez Márquez -- Seeking the rationale of the current framework of energy taxes : would a tax on electricity production be a good option? The Spanish case / Jose A. Rozas -- Design of energy taxes in the European Union : looking for a higher level of environmental protection / Pasquale Pitrone -- (Environmental) border tax adjustments in respect of energy taxes : between limits and possibilities / Alice Pirlot -- Challenges to China from carbon tax border adjustment under global climate change and China's answer  / YIngfeng Long -- Seeking the rationale behind the current concept of fiscal state aid : the EC draft notice and beyond / Jeronimo Maillo --



Taxes with environmental purposes and state aid law : the relevance of the design of the tax in order to justify their selectivity / Estela Ferreiro Serret -- State aid schemes for environmental protection in the form of tax exemptions or reliefs in energy taxes / Maria Amparo Grau Ruiz -- The system of state aid for environmental protection : internal rules and European principles / Caterina Verrigni -- Energy taxes and promotion of renewable energy sources (RES) : combination of excise reliefs and supply obligations of RES seen from the state aid perspective / Alvaro Antón Antón -- The coordination of energy taxes and ETS via tax exemptions : the compatibility test in the context of free and/or auctioning allowances and TFEU rules / Lorenzo del Federica, Silvia Giorgi -- Competitiveness and energy services: analysis and fiscal incentives / Vincente López-Ibor Mayor -- Energy tax policy in an EU context : non-discrimination, free movement and tax harmonization / Edoardo Traversa, Sebastien Wolff.