Environmental taxation and EC law

University essay from Luleå/Industriell ekonomi och samhällsvetenskap

Abstract: The purpose of this thesis has been to assess the legal preconditions for
using environmental taxes and charges in the perspective of EC-law,
focusing in particular on environmental taxation and compatibility with the
law regulating the free movements of goods. The thesis has also aimed at
examining whether Community measures, limiting state competence in adopting
and implementing environmental taxes, are likely to be taken in the future.
To fulfill the purpose primary sources of EC-law, as well as relevant case-
law and legal scientific literature, have been examined. The study has also
aimed at examining the legal preconditions concerning environmental
taxation solely in the perspective of EC-law, and compatibility with other
international obligations will therefore not be discussed. The study has
shown that the competence of member states of adopting environmental taxes
is quite large. Few concrete common measures limiting state competence have
been taken and future measures are likely to be of minimum or framework
character due to difficulties in reaching unanimous taxation decisions.
Moreover, national environmental taxation measures are promoted by the
Community. There are thus few reasons for why environmental taxes and
charges at national level should not be adopted.