Sustainable development as a principle of EU public finance and tax law: the example of the Carbon Border Adjustment Mechanism

Autor: Gadžo, Stjepan, Pisačić, Viktorija
Jazyk: angličtina
Rok vydání: 2022
Předmět:
Popis: The concept of sustainable development underpins the so-called Carbon Border Adjustment Mechanism (CBAM), a newly envisaged own resource of the EU.CBAM imposes a financial burden on the imports of certain categories of goods commonly associated with a high level of carbon emissions.The aim of this presentation is to explore whether the adoption of CBAM and other climate-related fiscal measures signals that sustainable development should be understood as a new principle of EU public finance and tax law.
Databáze: OpenAIRE