Environmental Governance Through Tax Law in the European Union

Abstract

Abstract The contribution considers critical issues in European environmental governance, focusing on the role of legal principles, fundamentals and competences, and also a review of sectoral legislation in the field of taxation related to EU climate, environment and energy policies. The role of tax harmonisation to favour the ecological transition, the ‘Fit for 55’ legislative package and the reform of the EU’s own resources are some of the topics specifically addressed. For the ambitious strategy of the European green deal to be truly successful, governance must be strengthened, especially in the areas of environment, energy and taxation, because it is necessary to mobilise investments and plan infrastructures and interconnections. The intersection between fiscal and competition policy (above all State Aid Law) can also play a very important role in fostering the right green investments, both from Member States and private actors.

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