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Requirements:

Knowledge of the fundamental principles of tax law

Learning Outcome:

Knowledge of tax principles and instruments for environmental protection

Content:

The development of taxation as a regulatory instrument.
Environmental protection in the Italian and European legal systems – environmental taxation and the different categories of reference – environmental taxation and legal principle in the national and European legal framework – circular economy and plastic taxation in Italy and other European
countries – tax instruments to promote sustainable mobility in Italy and other European experiences – energy taxes between European harmonization and national targets – The protection of cultural heritage in the Italian and European legal system – tax incentives for the protection of the cultural heritage in Italy and in some European countries – taxes on tourism – tax payment by works of art.

Course materials:

1)R. Alfano – M. Bisogno (eds.), Insights and reflections on environmental taxation and
policy. Proceedings of the Summer School in European Environmental Taxation, ESI,
Napoli, 2024 (pp. 3 to 115; pp. 121 to 182; pp. 191 to 247);