Energy Taxation and State Aid Law

  • Marta Villar EzcurraEmail author
Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)


Despite the progress achieved in harmonizing indirect taxes at the European Union level, harmonization has not generally succeeded in energy taxation. As a result, EU State aid rules come into play for regulating the intervention of Member States regarding tax sovereignty in the energy sector. This chapter analyses the current legal framework dealing with energy taxation. It also addresses CJEU case-law, where a constant balance is sought between different goals and values, such as environmental protection, competition, trade and competitiveness of national and European industries.


Member State Environmental Taxis Commission Notice General Block Exemption Regulation Energy Taxation Directive 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer-Verlag Berlin Heidelberg 2016

Authors and Affiliations

  1. 1.San Pablo CEU UniversityMadridSpain

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