Case Note Court of Justice of the European Union Preliminary Ruling – Excise Duty on Certain Beverage Packaging: Case C‐198/14 (Valev Visnapuu). Issue 2 (July 2016)

• Record Type: Journal Article
• Authors: de Sadeleer, Nicolas
• Is Part Of: Review of European, comparative & international environmental law. Volume 25:Issue 2(2016:Jul.)
• Page Start: 261
• Page End: 267
• Publication Date: 2016-07
• Subjects: Environmental law, International -- Periodicals; Environmental law -- Periodicals; Environmental policy -- Periodicals; 341.4
• DOI: 10.1111/reel.12167
• Languages: English
• ISSNs: 2050-0386

Abstract

Abstract : Both negative and positive harmonization are likely to restrict Member States' regulatory powers to protect the environment. Given that numerous environmental fiscal measures are likely to restrict one way or another inter‐State trade, even though that may not be their objective, Member States are reluctant to foster green tax policies. Environmental protection measures and the free movement of goods enshrined in the Treaty on the Functioning of the European Union seem thus to be at odds with one another. The case under review raises some critical issues regarding the validity of environmental taxes on certain beverage packaging. The Court of Justice of the European Union has handed down a preliminary ruling that provides important clarifications in that respect.