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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Pistone, Pasquale (Editor ), Villar Ezcurra, Marta (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, 2016.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.