We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
A CRITICAL ANALYSIS OF REDUCTIONS FROM ENVIRONMENTAL TAXES IN THE NEW GUIDELINES ON STATE AID FOR ENVIRONMENTAL PROTECTION AND ENERGY, 2014-2020.
- Authors
Nicolaides, Phedon
- Abstract
The new guidelines on state aid for environmental protection and energy also allow aid in the form of reduction from green levies. The aid may be granted retroactively when green levies harm the competitiveness of heavy electricity users. This paper argues that the harmful impact of green levies may be exaggerated by the use of gross value added, while the necessity of aid and its proportionality are presumed rather than proven. The fact that a company or sector may suffer loss of competitiveness from bearing the full levy does not necessarily show that it needs a reduction up to the limit allowed by the guidelines. The actual reduction which is granted may be unnecessary and. therefore, it would constitute disproportional state aid.
- Subjects
ENVIRONMENTAL policy; TAXATION; ECONOMIC competition; GOVERNMENT aid; ENERGY industries &; the economy
- Publication
Energy & Environment, 2015, Vol 26, Issue 4, p573
- ISSN
0958-305X
- Publication type
Article
- DOI
10.1260/0958-305X.26.4.573