Scuderi, Erika
"Provisions primarily of a fiscal nature" time to dispel doubts / Erika Scuderi
Resumen.
The concept of ‘provisions primarily of a fiscal nature’ is not defined in the EU Treaties. Despite the absence of an exact definition, such expression has been so far understood as including the adoption of all types of environmental taxes. But is this interpretation correct? And is it the only possible one? This article aims at answering the question of whether environmentally driven fiscal measures that have primarily regulatory goals can be introduced via the ordinary legislative procedure as per Article 192(1) Treaty on the Functioning of the European Union (TFEU). The article firstly describes why Article 192(2)(a) TFEU was introduced as an exception to paragraph 1. Secondly, it analyses the concepts of ‘primarily’ and ‘fiscal nature’ and assesses whether the different language versions of the TFEU dispel doubts about their meanings or increase the level of uncertainty.
DERECHO COMUNITARIO EUROPEO
MEDIO AMBIENTE
IMPUESTOS
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 5, October 2022, p. 273-285
"Provisions primarily of a fiscal nature" time to dispel doubts / Erika Scuderi
Resumen.
The concept of ‘provisions primarily of a fiscal nature’ is not defined in the EU Treaties. Despite the absence of an exact definition, such expression has been so far understood as including the adoption of all types of environmental taxes. But is this interpretation correct? And is it the only possible one? This article aims at answering the question of whether environmentally driven fiscal measures that have primarily regulatory goals can be introduced via the ordinary legislative procedure as per Article 192(1) Treaty on the Functioning of the European Union (TFEU). The article firstly describes why Article 192(2)(a) TFEU was introduced as an exception to paragraph 1. Secondly, it analyses the concepts of ‘primarily’ and ‘fiscal nature’ and assesses whether the different language versions of the TFEU dispel doubts about their meanings or increase the level of uncertainty.
DERECHO COMUNITARIO EUROPEO
MEDIO AMBIENTE
IMPUESTOS
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 5, October 2022, p. 273-285