Zannoni, Diego
Fiscal State aid to promote clean transport / Diego Zannoni .-- , 2018
Resumen.
The article focuses on the relationship between fiscal and direct incentives and State aid. The author assesses under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. He considers the impact of the freedoms of movement on tax legislation. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions.
VEHICULOS
AUTOMÓVILES ELÉCTRICOS
CONTAMINACION ATMOSFERICA
INCENTIVOS FISCALES
AYUDA ESTATAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 250-259
Fiscal State aid to promote clean transport / Diego Zannoni .-- , 2018
Resumen.
The article focuses on the relationship between fiscal and direct incentives and State aid. The author assesses under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. He considers the impact of the freedoms of movement on tax legislation. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions.
VEHICULOS
AUTOMÓVILES ELÉCTRICOS
CONTAMINACION ATMOSFERICA
INCENTIVOS FISCALES
AYUDA ESTATAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 250-259