European Union - The Emergence and Enforcement of Green Taxes in the European Union – Part 2
- European Union
- P. Mastellone
- European Taxation, 2014 (Volume 54), No 12
- 5 November 2014
In this article, the author examines the emergence of green taxes in the European Union. Part 1, published in European Taxation 11 (2014), examined taxation as an economic tool for protecting the environment and the development of green taxes under international law. Part 2 outlines the attempts in Europe to regulate “environmental tax law” within Member States’ legal systems.