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The Resource Tax implications of natural disasters and pollution

Tax implications of natural disasters and pollution

Label
Tax implications of natural disasters and pollution
Title
Tax implications of natural disasters and pollution
Contributor
Subject
Language
eng
Summary
This book analyses the measures of public finance and "compensatory" taxation for geographical areas struck by natural disasters and disasters due to human error or environmental pollution. The research focuses primarily on EU commitments and policies, with particular regard to state aid regulations laid down by article 107 TFEU, the \the European Court of Justice's case law and the Eurocommission's approach. It analyses several significant experciences of EU member states and makes a comparative analysis of the Japanese tax regime
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Basilavecchia, M
  • Del Federico, L
  • Mastellone, P
Series statement
EUCOTAX series on European Taxation
Series volume
vol. 44
http://library.link/vocab/subjectName
  • State aid
  • public finance
  • tax policy
  • equalization tax
  • tax relief
  • deductions
  • anti-avoidance
  • ECJ case law
Label
Tax implications of natural disasters and pollution
Instantiates
Publication
Contents
  • Introduction: Public finance, state aid and tax relief for areas struck by national disasters and pollution
  • del Federico, L.
  • ; p. 1-14
  • Chapter 1: European fiscal framework and tax policies for damaged areas : the European legal framework of reference
  • Pistone, P.
  • Traversa, E.
  • ; p. 15-41
  • Chapter 2: The Austrian and German systems
  • Haslehner, W.
  • ; p. 43-64
  • Chapter 3: The Spanish system
  • López Espadafor, C.M.
  • ; p. 65-75
  • Chapter 4: The Italian system
  • Salvini, L.
  • Supino, S.
  • ; p. 77-93
  • Chapter 5: The Nordic countries systems
  • Westberg, B.
  • Trenta, C.
  • ; p. 95-118
  • Chapter 6: The Portuguese system
  • Oliviera Martins, G.
  • Franco, R.
  • ; p. 119-133
  • Chapter 7: The French system
  • Buffa, S.
  • ; p. 135-146
  • Chapter 8: The Hungarian system
  • Kolozs, B.
  • ; p. 147-155
  • Chapter 9: The Japanese experience : Fukushima beyond disaster - tax and public finance assistance
  • Kawabata, Y.
  • ; p. 157-168
  • Chapter 10: Tax issues of cross-border disasters and marine accidents in international waters
  • Wegener Jessen, P.
  • Mastellone, P.
  • ; p. 169-200
  • Conclusion: Points of convergence, critical remarks and future prospects
  • Basilavecchia, M.
  • ; p. 201-205
Extent
xxiv, 215 p.
Isbn
9789041156112
Label
Tax implications of natural disasters and pollution
Publication
Contents
  • Introduction: Public finance, state aid and tax relief for areas struck by national disasters and pollution
  • del Federico, L.
  • ; p. 1-14
  • Chapter 1: European fiscal framework and tax policies for damaged areas : the European legal framework of reference
  • Pistone, P.
  • Traversa, E.
  • ; p. 15-41
  • Chapter 2: The Austrian and German systems
  • Haslehner, W.
  • ; p. 43-64
  • Chapter 3: The Spanish system
  • López Espadafor, C.M.
  • ; p. 65-75
  • Chapter 4: The Italian system
  • Salvini, L.
  • Supino, S.
  • ; p. 77-93
  • Chapter 5: The Nordic countries systems
  • Westberg, B.
  • Trenta, C.
  • ; p. 95-118
  • Chapter 6: The Portuguese system
  • Oliviera Martins, G.
  • Franco, R.
  • ; p. 119-133
  • Chapter 7: The French system
  • Buffa, S.
  • ; p. 135-146
  • Chapter 8: The Hungarian system
  • Kolozs, B.
  • ; p. 147-155
  • Chapter 9: The Japanese experience : Fukushima beyond disaster - tax and public finance assistance
  • Kawabata, Y.
  • ; p. 157-168
  • Chapter 10: Tax issues of cross-border disasters and marine accidents in international waters
  • Wegener Jessen, P.
  • Mastellone, P.
  • ; p. 169-200
  • Conclusion: Points of convergence, critical remarks and future prospects
  • Basilavecchia, M.
  • ; p. 201-205
Extent
xxiv, 215 p.
Isbn
9789041156112

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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