Energy Taxation, Environmental Protection and State Aids : (Record no. 17567)
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| fixed length control field | 11257nam a22004933i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176406 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2016 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087223731 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087223724 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176406 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176406 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1137273475 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KJE6848 |
| Item number | .V555 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 363.7 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pistone, Pasquale. |
| 245 10 - TITLE STATEMENT | |
| Title | Energy Taxation, Environmental Protection and State Aids : |
| Remainder of title | Tracing the Path from Divergence to Convergence. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2016. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2016. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (400 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- Chapter 1: Energy Taxation, Climate Change and State Aid Policy in the European Union: Status Quo and the Need for Breakthroughs -- 1.1. Introduction -- 1.1.1. The scope of the chapter -- 1.1.2. Research questions -- 1.1.3. Outline -- 1.2. EU State aid policy: Current stage -- 1.2.1. The legal framework and ECJ case law -- 1.2.2. Guidelines regarding environmental protection: A critical analysis -- 1.2.3. Hard law versus soft law instruments -- 1.3. The EU Energy Taxation Directive framework -- 1.3.1. The need to improve argumentation for environmental purposes -- 1.4. EU State aid regulation's new trends and their impact on tax powers -- 1.5. Conclusion -- Part I: In Search of Models of State Intervention: Taxation and the Environment -- Chapter 2: Environment and Taxation: State Intervention from a Theoretical Point of View -- 2.1. Introduction -- 2.1.1. Research questions -- 2.1.2. Outline -- 2.2. Intervention by means of public funding -- 2.2.1. The goal: Environmental protection -- 2.2.2. Means and effects of subsidies and tax incentives -- 2.2.3. Legal constraints at the domestic and EU level -- 2.3. Intervention by means of tax burden -- 2.3.1. The goal: Polluter-pays principle -- 2.3.2. Means and effects of the so-called "green taxes" -- 2.3.3. Legal constraints at the domestic and EU level -- 2.4. Conclusion -- Chapter 3: Energy Tax Incentives: United States Perspectives -- 3.1. Introduction -- 3.1.1. The scope of the chapter -- 3.1.2. Outline -- 3.2. Green tax instruments - Legal authority and policy choices -- 3.2.1. The legal framework -- 3.2.2. Environmental policy choices - The polluter-pays principle versus the society-pays approach -- 3.2.2.1. The theoretical choice -- 3.2.2.2. Federal choices in practice. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.3. An overview of green energy tax expenditures in the Code -- 3.3.1. Tax expenditures by sector -- 3.3.2. Fiscal impact -- 3.4. Design issues reflected in US green energy tax expenditures -- 3.4.1. The means and timing of delivering the benefit to taxpayers -- 3.4.2. Longevity of the tax expenditure -- 3.4.3. Caps on fiscal exposure and their programmatic implications -- 3.4.4. The risks of tax expenditures operating in the midst of regulatory mandates -- 3.4.5. The technology-choosing challenge - Looking toward the future -- 3.5. A brief comparison with the European State aid rules -- 3.6. Conclusion -- Chapter 4: Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden -- 4.1. Introduction -- 4.2. Basic framework -- 4.3. Energy taxation -- 4.4. Carbon taxation -- 4.5. Air pollution taxation -- 4.6. Taxation of power sector and CHP heating -- 4.7. Exemptions and State aid issues -- 4.8. Final observations -- Chapter 5: Environmental Taxes and Tax Incentives: The Spanish Model of Intervention -- 5.1. Introduction -- 5.2. Context: "Tax space" for Spain -- 5.3. Spanish position in environmental taxation -- 5.4. Structure and description of environmental taxes in Spain by level of government - Recent reforms -- 5.4.1. Environmental taxes by level of government -- 5.4.2. Tax incentives -- 5.4.3. Recent reforms -- 5.4.3.1. Tax on nuclear energy -- 5.4.3.2. Tax on hydroelectric energy -- 5.4.3.3. Tax on fluorinated gases -- 5.4.3.4. Tax on the production value of electric energy -- 5.5. Conclusion -- Part II: Tax Treatment of the Energy Sector: Should the Tax Intervention Be Revenue Driven or Environmentally Targeted? -- Chapter 6: Seeking the Rationale of the Current Framework of Energy Taxes: Would a Tax on Electricity Production Be a Good Option? The Spanish Case -- 6.1. Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.1.1 . Research questions -- 6.1.2. Outline -- 6.2. The evolution of the Spanish electricity system -- 6.3. The reform of the Spanish electricity system -- 6.4. Spanish electricity taxes: General framework -- 6.4.1. Electricity excise duty (1997/2014) -- 6.4.2. Electricity production tax (2012) -- 6.4.3. Hydropower production tax (2012) -- 6.4.4. Other taxes affecting the production of electricity -- 6.5. ECJ cases on electricity taxation -- 6.5.1. Case C-213/96, Otokumpu Oy -- 6.5.2. Case C-143/99, Adria-Wien Pipeline GmbH -- 6.5.3. Case C-164/11, Commission v. France -- 6.5.4. Case C-475/07, Commission v. Poland -- 6.5.5. Case C-5/14, Preliminary Ruling from the Finanzgericht Hamburg (Germany) -- 6.5.6. Case T-251/14, Austria v. Commission -- 6.6. Are the Spanish electricity taxes in line with EU law? -- 6.6.1. Harmonization of excise duties -- 6.6.2. Spanish energy taxation within the framework of European State aid rules -- 6.7. Conclusion -- Chapter 7: Design of Energy Taxes in the European Union: Looking for a Higher Level of Environmental Protection -- 7.1. Introduction -- 7.1.1. Research questions -- 7.1.2. Outline -- 7.2. The origins and history of energy taxation in Europe -- 7.2.1. First implementation of energy taxes -- 7.2.2. The evolution in Europe: Energy taxes with environmental elements -- 7.2.3. Energy taxes within the European Union: Legal background -- 7.2.4. The long way to the EU Directive on taxation of energy products: Many years of negotiations to water a tool down -- 7.3. Energy taxes at the EU level: Is a higher level of environmental protection feasible? -- 7.3.1. Design of energy taxes and their regulatory goals -- 7.3.2. Design of energy taxes: Tax rates and tax reliefs as environmental elements? -- 7.4. Conclusion - Energy taxation quo vadis?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 8: (Environmental) Border Tax Adjustments in Respect of Energy Taxes: Between Limits and Possibilities -- 8.1. Introduction -- 8.1.1. Research question -- 8.1.2. Outline -- 8.2. Energy taxation: Brief overview -- 8.2.1. Energy taxes and energy sources -- 8.2.2. Three models of energy taxes -- 8.2.2.1. "Traditional" energy taxes: Taxes on the volume of energy sources -- 8.2.2.2. Energy taxes based on the energy content -- 8.2.2.3. Energy taxes based on a greenhouse gas emissions factor: "GHG energy taxes" -- 8.2.3. Objectives of energy taxes -- 8.3. (Environmental) BTAs in respect of energy taxes: The possibilities -- 8.3.1. Traditional energy taxes -- 8.3.2. Environmental energy taxes -- 8.3.2.1. Environmental energy taxes based on the traditional excise model -- 8.3.2.2. Environmental energy taxes designed after the US "Superfund" and "Ozone-depleting chemicals (ODC)" taxes -- 8.3.2.3. Environmental energy taxes based on the VAT model: Carbon added tax and energy differentiated VAT -- 8.3.2.3.1. Carbon added tax (CAT) -- 8.3.2.3.2. Energy differentiated VAT -- 8.4. BTAs in respect of (environmental) energy taxes: The limits -- 8.4.1. The distinction between direct and indirect taxes -- 8.4.2. The national treatment principle: The extent to which two products may be distinguished from each other -- 8.4.3. The most-favoured-nation principle -- 8.4.4. Other practical issues -- 8.4.4.1. Competitiveness -- 8.4.4.2. Implementation issues related to the peculiarity of energy products -- 8.4.4.3. Energy security -- 8.5. Conclusion -- Chapter 9: Challenges to China from Carbon Tax Border Adjustment under Global Climate Change and China's Answer -- 9.1. Introduction -- 9.2. Controversies and research summary on carbon BTA -- 9.2.1. Controversies -- 9.2.2. Research summary -- 9.3. Historical origin, functions and economic impact of BTA. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 9.3.1. Historical origin -- 9.3.2. Functions of BTA -- 9.3.2.1. Preventing reduced competitiveness of domestic industries -- 9.3.2.2. Preventing carbon leakage -- 9.3.2.3. Leverage functions of environmental policies -- 9.3.3. Economic impact of BTA -- 9.4. Relationships between BTA and CBDR -- 9.4.1. History of CBDR -- 9.4.2. Relationships between carbon BTA and CBDR -- 9.5. Challenges to China from carbon BTAs and China's answer -- 9.5.1. Carbon BTAs constitute potential trade barriers to China's export products -- 9.5.1.1. Carbon BTAs under a hybrid system constitute illegal trade barrier -- 9.5.1.2. Categorizing identical products during carbon tax adjusting constitutes illegal trade barriers -- 9.5.1.3. Calculating carbon content during carbon BTAs constitutes illegal trade barriers -- 9.5.2. Carbon taxes may have negative impacts on China's economy -- 9.5.3. Carbon BTAs may have a negative impact on cap-and-trade system of China -- 9.5.4. Carbon BTAs might have a negative impact on the image of China as a responsible country regarding countering climate change -- 9.6. Conclusion -- Part III: State Aid Schemes for Environmental Protection in the Form of Tax Exemptions or Reliefs in Energy Taxes -- Chapter 10: Seeking the Rationale behind the Current Concept of Fiscal State Aid: The EC Draft Notice and Beyond -- 10.1. Introduction -- 10.2. Preliminary remarks on the notion of fiscal aid -- 10.3. The notion of fiscal aid and its political and legal context -- 10.3.1. A framework to analyse the notion of State aid -- 10.3.2. Applying the framework to fiscal aid -- 10.3.3. The EC Draft Notice and the concept of fiscal aid -- 10.4. Conclusion: Overall assessment and future -- Chapter 11: Taxes with Environmental Purposes and State Aid Law: The Relevance of the Design of the Tax in Order to Justify Their Selectivity -- 11.1. Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 11.1.1. Research question. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Comprising contributions from experts across the world, this book discusses the global challenges to be faced in establishing a fiscal framework for the energy sector. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Subsidies-Law and legislation-European Union countries. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Villar Ezcurra, Marta. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Pistone, Pasquale |
| Title | Energy Taxation, Environmental Protection and State Aids |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2016 |
| International Standard Book Number | 9789087223724 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176406">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176406</a> |
| Public note | Click to View |
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