LEGAL CONTRIBUTION TOWARD A GREENER EUROPEAN UNION
Ana Intihar Marulc - Faculty of Law, University of Ljubljana, Slovenia
DOI: https://doi.org/10.31410/Balkans.JETSS.2022.5.1.59-67
Ana Intihar Marulc - Faculty of Law, University of Ljubljana, Slovenia
DOI: https://doi.org/10.31410/Balkans.JETSS.2022.5.1.59-67
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Balkans Journal of Emerging Trends in Social Sciences, (2022) , Vol 5, No 1
ISSN: 2620-164X |
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Abstract: European Union has a diverse environment and recently the awareness of the importance of sustainable development has increased significantly. Subsequently, the greener and more sustainably oriented narratives have been used in documents and legislation produced by the European Union. The European institutions have established a legal framework to facilitate sustainable investments. Consequently, member states of the European Union have been implementing more sustainably prone legislation, but have chosen different legal approaches on how they will tackle the challenges associated with the adoption of more sustainably prone legislation. One of the successful ways how member states encourage more sustainable choices are tax abatements. This article compares and evaluates the best approaches by member states with better-developed tax abatements for sustainable choices and their results. The findings of this article are that various approaches have been developed and suggest how other countries can mirror proven ways towards improvement.
Keywords: Tax abatement, Sustainability, Legislation.
JEL Classification K34 ∙ H23
Keywords: Tax abatement, Sustainability, Legislation.
JEL Classification K34 ∙ H23
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Berglund, M. and von Raggamby, A. (2007). Horizontal Environmental EC Legislation. A Short Policy Guide. Berlin: Institute for International and European Environmental Policy; Brussels: European Commission.
European Automobile Manufacturers' Association. (2020). CO2-Based Motor Vehicles Taxes in the European Union. Brussels: European Automobile Manufacturers' Association.
European Automobile Manufacturers' Association. (2021). Electric Vehicles: Tax Benefits & Purchase Incentives In the 27 member states of the European Union 2021. Brussels: European Automobile Manufacturers' Association.
European Automobile Manufacturers' Association. (2022). Vehicles in use. Europe 2022. Brussels: European Automobile Manufacturers' Association.
European Commission (2021 a). EU Nature Law. The Birds Directive. https://ec.europa.eu/environment/nature/legislation/birdsdirective/index_en.htm.
European Commission. (2021 b). Legal Enforcement. https://ec.europa.eu/environment/legal/law/.
European Commission. (2021 c). Nature and biodiversity. https://ec.europa.eu/environment/nature/legislation/index_en.htm.
European Commission. (2022 a). A European Green Deal: Striving to be the first climate-neutral continent. https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en
European Commission. (2022 b). About the Connecting Europe Express. https://www.connectingeuropeexpress.eu/about/
European Commission. (2022 c). Sustainable and Smart Mobility Strategy. https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12438-Sustainable-and-Smart-Mobility-Strategy_en
European Court of Human Rights. (2022). Environment and the European Convention on Human Rights. https://www.echr.coe.int/documents/fs_environment_eng.pdf.
European Environment Agency. (2020). Biodiversity. https://www.eea.europa.eu/soer/2015/europe/biodiversity.
European Union. (2011). Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts. Official Journal of the European Union, L 192/1, 22nd July 2011. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32011R0691&qid=1646891829083&from=EN.
European Union. (2019). Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment. Official Journal of the European Union, L 155/1, 12th June 2019. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32019L0904&from=SL.
Eurostat. (2015). Environmental subsidies and similar transfers. Guidelines. Luxembourg: Publications Office of the European Union.
Eurostat. (2020). News release. EU population in 2020: almost 448 million. Brussels: Eurostat.
Jimenez, G. and Flores, J.M. (2015). Reducing the CO2 emissions and the energy dependence of a large city area with zero-emission vehicles and nuclear energy. Progress in Nuclear Energy, 78, pp. 396-403. DOI: https://doi.org/10.1016/j.pnucene.2014.03.013
Koenigsberg, O., Kohli, R. and Montoya, R. (2011). The design of durable goods. Marketing Science, 30(1), pp.111-122. http://www.jstor.org/stable/23012325
OECD. (1992). The Polluter-Pays Principle. OECD Analyses and Recommendations OCDE/GD(92)81. Paris: Organisation For Economic Co-Operation And Development.
Quinney, M. (2020). 5 reasons why biodiversity matters – to human health, the economy and your wellbeing. World Economic Forum. https://www.weforum.org/agenda/2020/05/5-reasons-why-biodiversity-matters-human-health-economies-business-wellbeing-coronavirus-covid19-animals-nature-ecosystems.
Secretariat of the Convention on Biological Diversity. (2020). What is Impact Assessment. https://www.cbd.int/impact/whatis.shtml.
Ten Brink, P. et al. (2016). The Health and Social Benefits of Nature and Biodiversity Protection. A report for the European Commission (ENV.B.3/ETU/2014/0039), Institute for European Environmental Policy, London/Brussels.
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