Juridical Tribune (Jun 2019)
Fiscal legislation and protection of the environment on the European and national level. Relevant jurisprudence of the European Court of Justice and the Constitutional Court of Romania
Abstract
Legal fiscal tools may represent a “powerful engine” to strengthen environmental protection. They mainly refer to eco-taxes, reduction and/or exoneration of taxes, taxes dedicated to actions in favor of the environment protection. Relevant examples on the “internalization” of related costs through taxation, as well as para-fiscal taxes may be offered, together with a perspective of new fiscal policies developed on international and European level. In Romania, several legislative acts in the respective area have been adopted and implemented, starting with 2008, followed by several decisions of the national courts, as well as relevant judgments issued by the European Court of Justice (CJEU), declaring the national legislation as being incompatible with the texts of the Treaty. A legal provision of the European law may be used within the framework of the review of constitutionality, as an indirect rule of reference, pursuant to Art. 148(2) and (4) of the Constitution of Romania.
