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• In Contrast: Responsibility for Environment and Regulation in Finance

  128-155

  Ildikó Bartha

  Péter Bordás

  Tamás Horváth M.

  Views:

  258

  The more environmental policy comes into the focus of fiscal policies of governments, the more prevailing are the interests in it influencing the governance as a whole. In the context of the European Union, the governmental role of the Member States’ increased less for initiating the (often invoked) environmental protection but such an increase is rather an end in itself. The responsibility for environment seems to represent the bright side, while the reality of financial regulations shows the dark side of government priorities.

• Two saddles by one bottom only? The road transport regulation of the European Union concerning energy efficiency and energy conservation

  23-34

  Orsolya Bányai

  Views:

  113

  This article analyses and criticises regulation of the European Union (hereinafter: EU) in the field of energy consumption of road transport sector from ecological point of view. Three main regulatory tools are in the focus: EU CO2 -emissions requirements, energy efficiency labelling of vehicles and passenger car related taxes (Annual Circulation Taxes, Registration Tax). Changes are proposed in order to develop the efficiency of this EU level regulation.

• Environmental Tax Harmonisation and Market-Oriented Legal Regulation in the Light of the CJEU Practice

  95-117

  Dániel Deák

  Views:

  181

  The subject of the present paper is the explanation and justification of environmental taxes in general terms and, in particular, the assessment of the recent european trends as well as the examination of the practice of the EU Court of Justice followed in this field. The paper considers ecotaxes as the means of fiscal policy that can be put into the service of green growth. For the time being, the enforcement of ecological policy is restricted in many aspects within the EU framework, being unilaterally subordinated to the requirement of free competition. For this reason, the EU law mechanisms of adjustment may get stuck in cases where intervention is not necessary in order to have more but, on the contrary, to have less freedom of market. Since it can be considered as obvious from the perspective of thermodynamic restraints that market imperfections cannot be precluded, the possible aim of intervention is certainly not the reconstruction of free trade, but the suspension of the laws of market. The political and legal basis for this is still missing in the European Union both in theory and practice what can be seen as a serious problem.