000			01746nab a2200265 c 4500
999			_c149593 _d149593
003			ES-MaIEF
005			20240605190251.0
007			ta
008			240605t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_971802 _aBisogno, Marina
245		0	_aTwenty years after the adoption of the Energy Taxation Directive, is its reform in a greener sense just an illusion? _helectrónico _c Marina Bisogno
500			_aResumen.
520			_aThe energy taxation directive 2003/96/EC (ETD) is currently under discussion, twenty years after its adoption and after several failed reform attempts. This directive does not reflect the current European climate and energy policy framework and is not adequate to address the challenges of climate change and the green transition. Moreover, it not only fails to protect the environment but also endangers the proper functioning of the internal market. Through a legal analysis, this contribution aims to examine the origin and evolution of the ETD until the latest Commission proposal, which is currently under negotiation, in order to investigate the weaknesses of this directive, the novelties of the recent proposal, and what risks European environmental and fiscal objectives would run if the negotiations are not successful.
650		4	_aENERGIA _943612
650		4	_aINDUSTRIAS ENERGETICAS _946787
650		4	_aIMPUESTOS _947460
650		4	_aPOLITICA DEL MEDIO AMBIENTE _948056
650		4	_aCAMBIO CLIMATICO _948165
650		4	_aMEDIO AMBIENTE _947492
650		4	_aLEGISLACION COMUNITARIA _942805
650		4	_aUNION EUROPEA _971801
773	0		_9171820 _oOP 2141/2023/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, issue 10, October 2023, 6 p.
942			_cRE