[automatically translated] The concept of the environmental tax in the Community meets specific requirements that involve the basic elements of the levy, such as the determination of the basis and the tax base. National choices are not always coincident. Eligibility and the Community to favor the introduction of a tax for environmental purposes should always be compatible with respect for the principles of prohibition equivalent to customs duties and non-discrimination.
|Number of pages||34|
|Publication status||Published - 2007|