Environmental taxation is a sensitive issue from a national and EU level and this Summer School has been designed to provide participants an adequate expertise on this topic, useful both for the construction of an academic career and for a professional one, contributing to the creation of a new generation of European environmental tax lawyers and economists.
It wants to raise awareness on the crucial role of European Union in environmental metters. Environmental taxation is a borderline theme between different disciplines, which could act as powerful catalyst in the European harmonization process.
SUSEET will provide the occasion for participants coming from all over the world to discuss with eminent professors and experts working in this field.
LEARNING OBJECTIVES OF THE COURSE:
1) To provide a comprehensive view on economic and legal basis of environmental taxation;
2) To explore the European constraints to the introduction of fiscal instruments to protect the environment: State Aid rules, freedom of movement, prohibition of discrimination, etc. ;
3) To illustrate the multiple interactions between tax and environment in terms of global policies and their economic and social effects;
4) To demonstrate the challenges and new opportunities provided by the circular economy;
5) To analyze energy taxation principles and their concrete application in the framework of the EU energy transition strategy;
6) To discuss fiscal mechanisms to support green tax reforms.