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Energy taxation, environmental protection and state aids : tracing the path from divergence to convergence /
Comprising contributions from experts across the world, this book discusses the global challenges to be faced in establishing a fiscal framework for the energy sector. Fighting climate change, protecting the environment and ensuring sustainable development are priority issues in the public agenda of...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
2016.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Energy taxation, environmental protection and state aids : |b tracing the path from divergence to convergence / |c editors, Pasquale Pistone, Marta Villar Ezcurra. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c 2016. | |
| 300 | |a 1 online resource : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a 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. | |
| 520 | |a Comprising contributions from experts across the world, this book discusses the global challenges to be faced in establishing a fiscal framework for the energy sector. Fighting climate change, protecting the environment and ensuring sustainable development are priority issues in the public agenda of governments at international, European and national levels. As a result, national legislators face the challenge of establishing a fiscal framework for the energy sector that promotes both security of supply and the sustainable use of energy, penalizing polluting technologies and rewarding the most efficient. The liberalization of the energy sector in Europe is being achieved by using a combination of sector regulation and competition law. One of the European Union's major objectives is to create an internal market for energy - that is, a competitive internal energy market as a strategic instrument with the objective of providing consumers with a choice of companies supplying gas and electricity at reasonable prices, and ensuring market access for all suppliers, especially at the retail level. From this perspective, the rules on State aid play an important role. However, at a European level, large asymmetries exist in energy taxation. National rules between countries are not aligned, which may suggest the existence of barriers to competition and to the achievement of an internal energy market. Experts have addressed the topic of environmental taxes, analysing their suitability, scope, impact on various regulated sectors (water, waste and energy), etc. Nevertheless, the connection between energy taxation, competitiveness and competition law remains unexplored. This book, published on a peer-reviewed basis, aims to fill the gap in the literature on energy taxation, by bringing together experts to discuss how a global problem of taxation can be approached with a global answer. Within this framework, the book focuses on various means by which the European Union can approach these issues, taking into account its legal constraints, including the prohibition of State aid within the internal market, as well as the aspiration to establish sustainable environmental protection, in line with the goals established in its supranational law. The five parts of the book correspond to specific issues concerning energy taxation that have actual or potential relevance to the theoretical and/or practical application of EU state aid law. Part I: In search of models and state intervention: taxation and environment. Part II: Tax treatment of the energy sector: should the tax intervention be revenue driven or environmentally targeted? Part III: State aid schemes for environmental protection in the form of tax exemptions or relief in energy taxes. Part IV: State aid and EU Council Directive 2003/96/EC: improving the environmental dimension. Part V: Energy taxation and competitiveness: addressing the risk of carbon leakage. | ||
| 588 | 0 | |a Online resource; title from caption (IBFD tax portal, viewed January 22, 2020). | |
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Energy industries |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Environmental law |x Economic aspects |z European Union countries. | |
| 650 | 0 | |a Environmental impact charges |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Energy tax |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Subsidies |x Law and legislation |z European Union countries. | |
| 650 | 7 | |a Energy industries |x Law and legislation |2 fast | |
| 650 | 7 | |a Energy tax |x Law and legislation |2 fast | |
| 650 | 7 | |a Environmental impact charges |x Law and legislation |2 fast | |
| 650 | 7 | |a Environmental law |x Economic aspects |2 fast | |
| 650 | 7 | |a Subsidies |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 700 | 1 | |a Villar Ezcurra, Marta, |e editor. | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. | |
| 758 | |i has work: |a Energy taxation, environmental protection and state aids (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGyBJxjXWKVmwf34GVJFKd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Energy taxation, environmental protection and state aids |z 9789087223724 |w (DLC) 2016455247 |w (OCoLC)960396522 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176406 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176406 | ||
| 994 | |a 92 |b IZTAP | ||