Il carattere ambientale di un tributo non prevale sul divieto di introdurre tasse ad effetto equivalente ai dazi doganali

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Abstract

[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.
Original languageItalian
Pages (from-to)1309-1342
Number of pages34
JournalRASSEGNA TRIBUTARIA
Volume4
Publication statusPublished - 2007

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