Should EU Energy Taxation Contribute More to Sustainability? A discussion on the regulation of excise duties on energy products in European Union law
(2024)
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20231222-PhDThesis_FINAL.pdf
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Details
- Authors
- Supervisors
- Traversa, Edoardo
- Abstract
- The thesis explores the possibility to have excise duties contribute more to the achievement of the EU policy objectives within the fields of the environment, more particularly after the adoption of the European Green Deal and the Fit-for-55 package. It more precisely makes an assessment of the current provisions of the Energy Taxation Directive (Directive 2003/96) against the definition of an environmental tax in the ECJ caselaw. Furthermore, after evaluating the impact of the proposed revision of 2021, it provides some recommendations to improve the contribution of excise duties to tackling climate change, to correct negative externalities on the environment and to promote social justice.
- Affiliations
Citations
Wolff, S. (2024). Should EU Energy Taxation Contribute More to Sustainability? A discussion on the regulation of excise duties on energy products in European Union law. https://hdl.handle.net/2078.5/29869