Traducción de «Fiscalidad ambiental » (Español → Inglés) :

Environmental tax is a means to help both citizens and the planet itself.

2. The approximation of laws shall extend to the following areas in particular: customs law, company law, laws on banking and other financial services, company accounts and taxes, intellectual property, protection of workers at the workplace, rules on competition, including any related issues and practices affecting trade, public procurement, protection of health and life of humans, animals and plants, the environment, consumer protection, indirect taxation, technical rules and standards, nuclear laws and regulations, transport and electronic communications.

25. Nevertheless, notes that the role of eco-taxation remains modest and does not show an increasing trend; calls on the Commission and the Member States to devote more effort to ecological tax reform including a gradual shift of the tax burden from welfare-negative taxes (e.g. on labour) towards welfare-positive taxes, (e.g. on environmentally damaging activities, such as resource use or pollution); points out that, despite the unanimity requirement in the area of taxation, the treaties offer the possibility of enhanced cooperation, and draws attention to the existence of the open coordination method;

23. Nevertheless, notes that the role of eco-taxation remains modest and does not show an increasing trend; calls on the Commission and the Member States to devote more effort to ecological tax reform including a gradual shift of the tax burden from welfare-negative taxes (e.g. on labour) towards welfare-positive taxes, (e.g. on environmentally damaging activities, such as resource use or pollution); points out that despite the unanimity requirement in the area of taxation the treaties offer the possibility of enhanced cooperation, and draws attention to the existence of the open coordination method;

22. Recognises that taxation can have an important part to play in influencing patterns of behaviour, and can be used as an instrument for guiding energy use, as can regulations and technical measures, but considers, from past experience and Commission studies, that taxation must be applied along with practical measures to reduce energy use; calls for targeted taxes, that reflect the environmental impact of energy sources to be introduced that encourage lower energy use and enable environmental commitments to be met; notes that in Germany alone, a petrol saving of about 5% has been achieved since introducing the 'eco-tax';

22. Recognises that taxation can have an important part to play in influencing patterns of behaviour, and can be used as an instrument for guiding energy use, as can regulations and technical measures, but considers, from past experience and Commission studies, that taxation must be applied along with practical measures to reduce energy use. Targeted taxes, that reflect the environmental impact of energy sources must be introduced that encourage lower energy use and enable environmental commitments to be met: In Germany alone a petrol saving of about 5 % has been achieved since introducing the 'eco-tax';