Learning objectives
After the preparation of the exam, Students are expected to be able to:
[1. Knowledge and ability to understand]
- know and understand the general principles applicable to the environmental taxation under the EU tax law;
- know and understand the main trends in the environmental taxation.
[2. Ability to apply knowledge]
- correctly describe the legal issues considering specific situations regarding the environmental taxation.
[3. Autonomy of judgement]
- make critical remarks about the national tax system, with reference to the environmental taxation.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information, formulating ideas and proposing solutions with reference to specific problems;
- formulate legal arguments with appropriate words.
Prerequisites
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Course unit content
Some concepts about environmental taxation are in-depth analysed, under the EU law and the national law and, more specifically, on how economic growth can be compatible with the fight against climate change, while preserving the environment as much as possible, understood as a value - in legal terms - also for the benefit of future generations. We will discuss which tax instruments enable us to combine economic growth and environmental protection in a balanced way.
Full programme
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Bibliography
Alberto Comelli, Riflessioni sulla tassazione ambientale, all’epoca della pandemia innescata dal COVID-19, nella prospettiva di un’ampia riforma tributaria, in Dir. prat. trib., 2021, 44-67.
Teaching methods
All the program will be developed during 3 hours of lesson.
Assessment methods and criteria
For further details, please see Prof. Laura Pineschi's syllabus.
Other information
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2030 agenda goals for sustainable development
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