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

Pitrone, F.

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

Journal

Author

Pitrone, F.

Country

European Union

Published Date

17 December 2014

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 1

DOI

https://doi.org/10.59403/3mz5s8t

Document

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