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Balkans Journal of Emerging Trends in Social Sciences - Balkans JETSS

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

Balkans Journal of Emerging Trends in Social Sciences, (2022) , Vol 5, No 1
ISSN: 2620-164X
balkans.jetss.2022.5.1.59-67.pdf
File Size: 501 kb
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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
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