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

Author:Simona-Maya Teodoroiu
Pages:455-462
SUMMARY

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... (see full summary)

 
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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
Associate professor Simona-Maya TEODOROIU1
Abstract
Legal fiscal tools may represent a “powerful engine” to streng then environmental
protection. They mainly refer to eco-taxes, red uction and/or exoneration of taxes, taxes
dedicated to actions in favor o f 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 releva nt judgments issued by the European Court of Justice (CJEU), declaring the
national legislation a s 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 R omania.
Keywords: fiscal legislation, protection of the environment, Court of Justice of the
European Union, Constitutional Court of Romania.
JEL Classification: K32, K33, K34
1. Preliminary considerations
Fiscal measures may represent a “powerful engine” to orient and positively
change individual and collective behaviors and various countries world-wide have
developed legal fiscal tools and have implemented legislative provisions in order to
strengthen environmental protection. The main purposes of the respective legal
provisions are generally the same in all countries, meaning:
- to obtain the dissuasive effect of the legal provision, referring to a certain
behavior of all public and private actors;
- to support and encourage pro-active measures in favor of the protection
of the environment;
- to further invest in environmental measures and projects, the amount of
money obtained through these taxes.
Consequently, the fiscal tools do not refer only to eco-taxes, imposed on
emissions or activities that generate pollution, but also to reduction or exoneration
of taxes to be paid, as well as taxes directly dedicated to actions in favor of the
environment protection.
1 Simona-Maya Teodoroiu - Judge of the Constitutional Court of Romania; associate professor, Faculty
of Law, “Titu Maiorescu” University; Faculty of Public Administration, National School of Political
Sciences and Public Administration (SNSPA), Principal r esearcher, 3rd degree, Legal Research
Institute “Andrei Radulescu” of the Romanian Academy, Romania, simona_teodoroiu@yahoo.com.

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