Abstract
[Autom. eng. transl.] The author analyzes the general discipline of environmental taxes, describing the regulatory evolution both at national and European level. Particular attention is paid to the constituent elements of this form of taxation and to the relationship between the principles of precaution, prevention and the "polluter pays".
| Translated title of the contribution | [Autom. eng. transl.] Environmental taxes between internal regulations and community provisions |
|---|---|
| Original language | Italian |
| Title of host publication | Diritto doganale, delle accise e dei tributi ambientali |
| Pages | 805-827 |
| Number of pages | 23 |
| Publication status | Published - 2013 |
Keywords
- Accise
- Diritto Doganale
- Tributi ambientali