Download or read book Energy Taxation Environmental Protection and State Aids written by Pasquale Pistone and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Concept of environmental Tax in a State Aid Context when a Fiscal Energy Measure is Concerned written by M. Villar Ezcurra and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a broad definition of 'environmental tax' in the EU State aid law context. This article provides a critical analysis of the use of this concept within the framework of the General Block Exemption Regulation (GBER) and of the Commission's Guidelines on State aid for environmental protection and energy 2014-2020 to raise the question of whether it suits the purpose of the special treatment of energy taxation in the field of EU State aids. This article argues that the current legal framework is inadequate in several aspects and also considers which formula could offer better compatibility and greater efficiency in light of State aid regulatory objectives, keeping in mind EU environmental policy and its principles.

Download or read book State aids taxation and the energy sector D O written by Marta Villar Ezcurra and published by . This book was released on 2017 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sumario: Part I. The energy sector in the eu: some preliminary premises - Part II. State aid and key legal concepts: looking for a common understanding - Part III: Eu energy taxation system: a critical analysis in light of competitiveness and environmental protection objectives - Part IV. Looking beyond the eu: a comparative analysis and the international framework.

Download or read book State Aids Taxation and the Energy Sector written by Marta Villar Ezcurra and published by . This book was released on 2017 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sumario: Part I. The energy sector in the eu: some preliminary premises - Part II. State aid and key legal concepts: looking for a common understanding - Part III: Eu energy taxation system: a critical analysis in light of competitiveness and environmental protection objectives - Part IV. Looking beyond the eu: a comparative analysis and the international framework.

Download or read book EU Energy Taxation System State Aid Control written by Jerónimo Maillo González-Orús and published by . This book was released on 2016 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Energy Tax Incentives in the United States A Comparative Perspective on State Aid written by J.E. Milne and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As the State aid rules illustrate, law designed to protect trade can limit the extent to which governments may use tax incentives to achieve energy and environmental goals. Yet these legal limitations can vary significantly around the world, affecting the role that tax incentives may play in different countries. This article briefly explores how federal constitutional law in the United States shapes the use of energy-related tax expenditures at the federal and state level with a particular eye toward features that are relevant to a comparison with the European Union's taxation powers and its State aid rules.

Download or read book H R the Energy Tax Prevention Act of 2011 written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Energy and Power and published by . This book was released on 2011 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Security Implications of International Energy and Climate Policies and Issues written by United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on International Development and Foreign Assistance, Economic Affairs, International Environmental Protection, and Peace Corps and published by . This book was released on 2015 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Energy Tax Policy written by Gilbert E. Metcalf and published by . This book was released on 2014-05-14 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States faces enormous challenges in the energy area. Climate change, biofuels policy, energy security, and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policy makers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? This book brings together leading tax scholars to answer this question. The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world in which OPEC oil producers dominate the world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation. Scholars and policy makers alike will appreciate the incisive analysis and discussion of critical issues that are part of the energy challenge in the twenty-first century"--Provided by publisher.

Download or read book The State Aid Dimension of Enviromental Aid written by Sebastian Woschech and published by Cuvillier Verlag. This book was released on 2009-01-21 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: The latest generation of European environmental regulation makes use of market mechanisms in order to achieve its regulatory goals. Preserving effective competition therefore is a precondition for the attainment of Europe’s ambitious environmental targets. Although State Aid is only the „second best“ option to achieve optimal allocation of resources it can be necessary to correct market failures and to pursue non-economic objectives that cannot be achieved by market forces alone. This book trails this thin line of necessity and sets out to answer the questions which arise at the borderline between competition and State Aid: Where is the border between setting the right incentives for environmental protection and distorting competition? When do exemptions from environmental regulation undermine competition and therefore frustrate their very objective? Are all market based instruments deployed by the EU compatible with competition in general and State Aid regulation in particular? Looking at these questions the tension between competition, State Aid and environmental protection seems obvious. Nevertheless this book sets out to answer the question as to how all of these goals can be integrated without subordinating the one or the other. The first part of the book places the European Environmental Policy into the State Aid context, nationally as well as internationally (part B). After a short introduction into the concept of Environmental Aid in general (part C) greater emphasis is placed on the State Aid implications of Aid for renewable energy resources (part D). It is argued, that the Altmark-judgement should be applied to public payments in the field of renewable energies and that these payments should be calculated on the basis of external costs. After dealing with the State Aid implications of environmental taxation (part E) the author conducts a detailed analysis of the current and prospective European Emission Trading System (part F). Due to its two-step approach the book provides an easily accessible introduction (part A-C) to the field of environmental aid. However, and more importantly, the second part of the book (part D-F) provides food for thought even for those that deal with environmental aid on a regular basis, be it lawyers, legislators or scholars.

Download or read book U S Energy Tax Policy written by Gilbert E. Metcalf and published by Cambridge University Press. This book was released on 2010-12-06 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States faces enormous challenges in the energy area. Climate change, biofuels policy, energy security, and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? This book brings together leading tax scholars to answer this question. The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation. Scholars and policymakers alike will appreciate the incisive analysis and discussion of critical issues that are part of the twenty-first-century energy challenge.

Download or read book State aid guidelines for environmental protection and energy EEAG written by Catherine Banet and published by Centre on Regulation in Europe asbl (CERRE). This book was released on 2020-09-22 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe’s energy State aid guidelines no longer reflect the market reality and need to be carefully revised. This study looks at the existing rules and provides recommendations for the revised guidelines to effectively contribute to accelerating the decarbonisation of Europe’s economy. It calls on the European Commission to pursue a combined approach that looks at reinforcing both common objectives and specific State aid measures. Since the approval of the latest Guidelines for State Aid for Energy and Environmental Protection (EEAG) in 2014, the EU institutions have agreed to accelerate the decarbonisation process to reach a climate-neutral economy by 2050. This strong impetus heavily influences the energy market where we see new economic models and types of actors emerging, and where there has been significant technological progress over the past years. The energy and environmental protection State aid guidelines no longer reflect the market’s reality and need to be revised carefully. As Brussels is about to kick off the revision of the EEAG, this report provides recommendations for new rules that effectively contribute to fast-tracking the transition towards low carbon energy systems in a cost-efficient way. Above all, Brussels should align the new rules with its 2030 climate and energy transition targets. “The EEAG reform should combine approaches that look both at common objectives and specific aid measures. This requires a significant evolution of the current regime whilst ensuring smooth continuity. Defining clear criteria to assess the contribution of a specific State aid measure to the ‘common interest’ is of utmost importance. The revised EEAG should strengthen these assessment criteria, including for specific aid measures. They must promote technology neutrality and consider the energy system’s resilience. Among the assessment criteria, the application of the proportionality test should be improved.” - Catherine Banet, author of the report The Guidelines are part of a bigger ecosystem of rules. The EEAG work in close interaction with the general block exemption Regulation (GBER) which allows the Commission to exempt prior State aid notification – and approval – in specific cases. This has proven to be efficient and should be maintained. If, during the review, a different approach is chosen, it may impact the entire architecture of the hard and soft law ecosystem of the EU state aid regime. The Clean Energy Package for All Europeans is a driver of the reflection behind the revision of the Guidelines. The scope of application of the EEAG should reflect and build upon the provisions laid down in this package. At the same time, the new Guidelines have the challenging task of anticipating the impacts of moving climate targets from the European Green Deal and the upcoming rules to achieve them, such as the revised renewable energy directive, the revised alternative fuels infrastructure directive, the implementation of the sector integration strategy and the Hydrogen strategy. Finally, enforcing the rules is just as important as setting the right rules. The report notes that, on several occasions in its recent case law, the Court of Justice of the EU has reversed some of the European Commission’s approval decisions, with major impacts on markets. The revised Guidelines should be set and applied so as to eliminate the risk of reversals of the Commission’s decisions as much as possible. “The COVID-19 crisis is just one example of the deep uncertainties and changes our society is going through. Europe should be prepared for more disruption. We need to build a more resilient energy system that can cope with such unexpected external shocks. The energy state aid Guidelines should be an integral part of a long term sustainable recovery roadmap.” - Catherine Banet, author of the report.

Download or read book Energy Taxation and State Aids written by Marta Villar Ezcurra and published by . This book was released on 2016 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Aid Law and Business Taxation written by Isabelle Richelle and published by Springer. This book was released on 2016-10-18 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

Download or read book State Aid and the Energy Sector written by Leigh Hancher and published by Bloomsbury Publishing. This book was released on 2018-02-22 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important new work offers a comprehensive and compelling account of State aid law and policy and its application to the energy sector. Clearly structured and offering meticulous detail and robust analysis, it is required reading for all practitioners in the field. The volume explores general questions from the definition of State aid to its application in Member States by national courts. It also examines questions of procedure, questions of compatibility, and State aid and the EEA. It is an invaluable tool for lawyers, policymakers and tax professionals specialising in State aid law and energy law, written by a team of leading practitioners and academics in the field.

Download or read book Carbon Energy Taxation written by Mikael Skou Andersen and published by OUP Oxford. This book was released on 2009-10-29 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990 Finland was the first country to introduce a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO2 and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion Euros a year have been shifted. This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO2 reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was there 'leakage' from Europe, so that production and CO2 emissions were shifted to other countries or regions without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make this a truly comprehensive volume. On the basis of the lessons learned in Europe, this volume indicates how carbon-energy taxation could usefully be combined with emissions trading, and discusses implications for future international climate policy, including how the IPCC recommendations for a gradual escalation in carbon price could be accomplished while preventing carbon leakage.

Download or read book Global Competition and EU Environmental Policy written by Jonathan Golub and published by Routledge. This book was released on 1998-03-19 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book to examine the relationship between economic competitiveness and environmental protection in European Union policy. It contains a wide range of international case studies.