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Environmental taxation and EC law
2004 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this thesis has been to assess the legal preconditions for using environmental taxes and charges in the perspective of EC-law, focusing in particular on environmental taxation and compatibility with the law regulating the free movements of goods. The thesis has also aimed at examining whether Community measures, limiting state competence in adopting and implementing environmental taxes, are likely to be taken in the future. To fulfill the purpose primary sources of EC-law, as well as relevant case- law and legal scientific literature, have been examined. The study has also aimed at examining the legal preconditions concerning environmental taxation solely in the perspective of EC-law, and compatibility with other international obligations will therefore not be discussed. The study has shown that the competence of member states of adopting environmental taxes is quite large. Few concrete common measures limiting state competence have been taken and future measures are likely to be of minimum or framework character due to difficulties in reaching unanimous taxation decisions. Moreover, national environmental taxation measures are promoted by the Community. There are thus few reasons for why environmental taxes and charges at national level should not be adopted.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law, EC law, EC environmental law, environmental taxes, environmental charges, economic instruments, environmental, protection
Keyword [sv]
Samhälls-, beteendevetenskap, juridik
URN: urn:nbn:se:ltu:diva-47206ISRN: LTU-CUPP--04/018--SELocal ID: 4c6956c9-ab3e-48ae-9f26-f1b6f9a26cdbOAI: diva2:1020526
Subject / course
Student thesis, at least 15 credits
Educational program
Jurisprudence, bachelor's level
Validerat; 20101217 (root)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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