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- Title
EXCEPCIÓN A LA EXENCIÓN OBLIGATORIA DE LA IMPOSICIÓN SOBRE PRODUCTOS ENERGÉTICOS Y DE LA ELECTRICIDAD: STJUE DE 22 DE JUNIO DE 2023, C-833/21.
- Authors
Pedrosa López, Carlos
- Abstract
While EU law provides for a system of mandatory exemptions in the framework of the taxation of energy products and electricity, there is an exception which allows Member States to tax coal used to produce electricity «for environmental policy reasons». The Spanish Coal Tax legislation fulfils this requirement since the CJEU has identified a link between the structure of this special tax and the objective of influencing the behaviour of taxable persons in order to further protect the environment.
- Subjects
ENVIRONMENTAL policy; STATE taxation; EUROPEAN Union law; ELECTRIC power consumption; COAL; ENERGY tax; TAX exemption; TAX laws
- Publication
Revista Técnica Tributaria, 2023, Issue 142, p281
- ISSN
0214-6010
- Publication type
Article