The Green Reform in the European Union. Financial and Fiscal Instruments for the Protection of the Environment

摘要

The relationship man-nature and the importance of protecting the environment for the existence of human beings themselves were brought to the attention of the European Communities as early as the seventies. Then, the Sustainable Development Strategy was issued, establishing principles and instruments for the accomplishment of the proposed goal. Of all the specific instruments, the financial and fiscal instruments are especially important due to the multitude of effects they generate; we are mainly talking about environment taxes or green taxes.