| Título: | Some considerations on fairness and efficiency in environmentally related taxation | | Autor(es): | Claudia Dias Soares | | Notas: | Texto apresentado ao 7º Simposio Internazionale del Docenti Universitari Persona, Istituzioni e Società : verso un nuovo ordine economico mondiale, em 24-27 Junho de 2010, em Roma. - Bibliografia pág. 32-37 | | Resumo: | This paper argues that t the adoption of coherent environmental tax instruments has been hindered by insufficient fairness consideration and an ambiguous theoretical underpin. Such incoherence has led to low environmental effectiveness and consequent public opposition. Next the critical analysis of a set of aspects as they have usually been approached in textbooks is provided. after considering the rationale underpinning environmental taxation, it is argued that, in some cases, if equity concerns are brought together with efficiency ones, the decision-making process might lead to options different from the ones commonly suggested by the literature, namely in the following domains, in the decision about who is the polluter and where the responsibility cut should be drawn, as well as in possible uses for tax revenues, the admissibility of special regimes (exemptions and restrictions to tax liability) and the acceptability of subsidies. | | Publicado em: | In: CEDOUA. - Coimbra : CEDOUA - Faculdade de Direito da Universidade de Coimbra, 1998-. - ISSN 0874-1093. - A. 14, n.º 28 (Fev. 2011), p. 9-37 | | Assuntos: | Protecção da natureza | Princípio do poluidor-pagador | Imposto ambiental | | Veja também: | Soares, Claudia Dias | | Localização: | |
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| Título: | La contribution de la cour de justice de l'Union européenne à la définition du principe du pollueur-payeur | | Autor(es): | Olivier Peiffert | | Resumo: | Alors que le principe du pollueur-payeur fait l'objet d'analyses divergentes en doctrine, l'étude de la jurisprudence de la Cour de justice de l'Union européenne permet de contribuer à sa définition en droit de l'Union européenne. En effet, il est possible de constater que la Cour a confirmé le caractère contraignant du principe, mais également qu'elle a précisé sa portée. Toutefois, l'étude du contenu du principe, oscillant entre causalité et proportionnalité, laisse certaines questions ouvertes | | Publicado em: | In: Revue trimestrielle de droit européen. - Paris : Editions Sirey. - N.º 1 (jan.-mar. 2012), p. 53-73 | | Assuntos: | Direito europeu | Princípio do poluidor-pagador | Protecção da natureza | | Veja também: | Peiffert, Olivier | | Localização: | |
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