CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT LAW - IUS/12
Learning outcomes of the course unit
After the preparation of the exam, Students are expected to be able to:
[1. Knowledge and ability to understand]
- know and understand the general principles applicable to the environmental taxation under the EU tax law;
- know and understand the main trends in the environmental taxation.
[2. Ability to apply knowledge]
- correctly describe the legal issues considering specific situations regarding the environmental taxation.
[3. Autonomy of judgement]
- make critical remarks about the national tax system, with reference to the environmental taxation.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information, formulating ideas and proposing solutions with reference to specific problems;
- formulate legal arguments with appropriate words.
Course contents summary
Some concepts about environmental taxation are in-depth analysed, under the EU law and the national law. More specifically, the European Green Deal, the plastics tax and the sugar tax.
Alberto Comelli, Riflessioni sulla tassazione ambientale, all’epoca della pandemia innescata dal COVID-19, nella prospettiva di un’ampia riforma tributaria, in Dir. prat. trib., 2021, 44-67.
All the program will be developed during 3 hours of lesson.