000			01602nab a2200217 c 4500
999			_c146655 _d146655
003			ES-MaIEF
005			20221031183812.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969325 _aScuderi, Erika
245		1	_a"Provisions primarily of a fiscal nature" _btime to dispel doubts _c Erika Scuderi
500			_aResumen.
520		T	_aThe 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.
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
650		4	_aMEDIO AMBIENTE _947492
650		4	_aIMPUESTOS _947460
650		4	_aUNION EUROPEA _948644
773	0		_9168246 _oOP 2141-B/2022/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 5, October 2022, p. 273-285
942			_cART