Defining “Environmental Taxes”: Input from the Court of Justice of the European Union

Authors

Keywords:

Environmental taxation, Environmental Taxes, OECD, Court of Justice of the European Union, Fiscal policy, European Union

Abstract

In this article, the author proposes a new approach to the definition of the term “environmental taxes”, taking into account a recent judgement of the Court of Justice of the European Union.

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Author Biography

  • Federica Pitrone, Maastricht University
    Profesora del Departamento de Derecho Tributario de Maastricht University, the Netherlands. Elautor puede ser contactado en el siguiente correo electrónico: federica.pitrone@maastrichtuniversity.nl

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Published

2014-12-01

Issue

No. 49 (2014)

Section

Artículos

License

Copyright (c) 2016 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Defining “Environmental Taxes”: Input from the Court of Justice of the European Union. (2014). IUS ET VERITAS, 24(49), 78-90. https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/13616