Abstract
This Article focuses on environmental taxes, specifically aviation taxes, and the challenges and limitations EU law imposes on individual EU Member States when they attempt to enforce both national and international environmental policy goals. Both the former Irish and the recently implemented Swedish aviation tax are used as comparative examples when chartering and discussing what (legal) obstacles are posed by EU law and, subsequently, the options available to individual Member States when attempting to design and implement environmental taxes.
Originalsprog | Engelsk |
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Tidsskrift | Florida Tax Review |
Vol/bind | 24 |
Udgave nummer | 2 |
Sider (fra-til) | 784-827 |
Antal sider | 44 |
ISSN | 1066-3487 |
DOI | |
Status | Udgivet - 2021 |