Javier Porras: ENERGY TAXATION AND STATE AID CONTROL: LOOKING FOR A BETTER COORDINATION AND EFFICIENCY: SUMMARY OF THE INTERNATIONAL WORKSHOP HELD ON JANUARY 2015

ENERGY TAXATION AND STATE AID CONTROL: LOOKING FOR A BETTER COORDINATION AND EFFICIENCY: SUMMARY OF THE INTERNATIONAL WORKSHOP HELD ON JANUARY 2015

Javier Porras Belarra

Professor of European Law and Researcher at the Institute of European Studies (CEU San Pablo University, Madrid)

 

The University Institute for European Studies at CEU San Pablo University, partnered with the International Bureau of Fiscal Documentation (IBFD) and with the support of the Directorate General for Education and Culture of the European Commission, had organized last month an International Workshop on “Energy taxation, environmental protection and State aids: tracing the path from divergence to convergence”.

Along two days, experts on Tax Law, Environmental Law, Energy Law and Competition Law and State Aids had discussed about the main challenges of the European Union in the following five years:

  1. Searching for Models of State’s Intervention on Taxation and Environment is one of the priorities, taking into account also the American perspective or the emerging economies in Asia and Africa.
  2. Other difficult challenge is trying to answer if the Tax Intervention should be revenue driven or environmentally targeted. Once again national cases and a comparative perspective are necessary to lay down a premise.
  3. Concerning to the compatibility of State Aids (in reference to EU Law) and the tax exemptions benefiting the environmental protection, there is a deep discussion between the enforcement of EU Law and the National-social and Private-economic interests.
  4. It is also interesting the connection of the Energy taxation with competitiveness (also linked with the previous point). The study of fiscal incentives or the proportionality principle of some sectors is the basis for future political recommendations.

This international workshop was the first step of Jean Monnet Project lead by Prof. Marta Villar Ezcurra (CEU San Pablo University) which involved some of the most important European and American centers on Tax Law and Competition Law and thirty researchers and experts.

In the following two years the group is going to celebrate at least eight seminars and an International Conference with the participation of the European Commission on summer 2016. All the details abouth the project, activities and the research group could be consult in the website.

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