| 000 | 02433nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c149596 _d149596 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240606142107.0 | ||
| 007 | ta | ||
| 008 | 240606t2023 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_955352 _aAntón Antón, Alvaro |
||
| 245 |
_aAre the windfall profit taxes introduced by Regulation 2022/1854 compatible with the objectives of the European Green Deal? _helectrónico _c Álvaro Antón Antón |
||
| 500 | _aResumen. | ||
| 520 | _aTo alleviate the pressure on households and businesses in the European Union (EU) caused by the recent energy crisis, EU institutions and Member States have implemented exceptional measures aimed at reducing electricity costs for consumers, and redistributing excess revenue from the energy sector to end customers. At the EU level, these measures have been implemented through European Council Regulation 2022/1854 that establishes a temporary income cap for ‘inframarginal’ electricity producers and a temporary solidarity contribution on windfall profits in the oil, gas, coal, and refining sectors. This goal of this article is to analyse these measures in terms of their impact and alignment with the objectives of the European Green Deal. Specifically, it will examine whether the ‘windfall profit tax for energy providers’ can be considered an environmental tax. Since this does not appear to be the case, the study will also evaluate whether the remaining measures outlined in the regulation can compensate for or mitigate the lack of a true environmental component in the ‘temporary solidarity contribution’. It will assess whether the compensation mechanisms provided by the EU Regulation are sufficient for reconciling the social and redistributive objectives with the environmental objectives of the European Green Deal. | ||
| 650 | 4 |
_970374 _aBENEFICIOS EXTRAORDINARIOS |
|
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_970323 _aGRAVAMEN TEMPORAL |
|
| 650 | 4 |
_943612 _aENERGIA |
|
| 650 | 4 |
_aFINANCIACION _944260 |
|
| 650 | 4 |
_aPRECIOS _948092 |
|
| 650 | 4 |
_aMEDIO AMBIENTE _947492 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aIMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS _970419 |
|
| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
|
| 650 | 4 |
_aUNION EUROPEA _971804 |
|
| 773 | 0 |
_9171821 _oOP 2141/2024/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 11, November 2023, 13 p. |
|
| 942 | _cRE | ||