The environmental taxation has generated an increasing interest also in the international institutions, which started elaborating the premises for a «global tax system» based on taxes levied on taxable events having a global impact, including – among others – environmental taxes and charges, which are particularly appropriate considering the global impact of pollution.Energy taxation is a matter of great importance in today’s globalized word. But it needs to be considered together with the EU State aid regime, and with the rules regarding the energy sector. The particular value of this book is that these three topics, that have been always studied in an isolated way, are analyzed jointly.
M. Villar Ezcurra (editor), State Aids, Taxation and the Energy Sector (Editorial Aranzadi, 2017), ISBN: 978-84-9135-353-9 (book review) / Selicato, Pietro. - In: RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE. - ISSN 1824-1476. - STAMPA. - Unico 2017(2017), pp. 325-330.
M. Villar Ezcurra (editor), State Aids, Taxation and the Energy Sector (Editorial Aranzadi, 2017), ISBN: 978-84-9135-353-9 (book review)
SELICATO, PIETRO
2017
Abstract
The environmental taxation has generated an increasing interest also in the international institutions, which started elaborating the premises for a «global tax system» based on taxes levied on taxable events having a global impact, including – among others – environmental taxes and charges, which are particularly appropriate considering the global impact of pollution.Energy taxation is a matter of great importance in today’s globalized word. But it needs to be considered together with the EU State aid regime, and with the rules regarding the energy sector. The particular value of this book is that these three topics, that have been always studied in an isolated way, are analyzed jointly.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
