Defining “Environmental Taxes”: Input from the Court of Justice of the European Union
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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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/13616 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/13616 |
| Access Level: | acceso abierto |
| Palabra clave: | Environmental taxation Environmental Taxes OECD Court of Justice of the European Union Fiscal policy European Union Tributación ambiental Impuestos ambientales OCDE Tribunal de Justicia de la Unión Europea Política fiscal Unión Europea |
| Sumario: | 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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