Chronique de fiscalité française de l’environnement 2021-2022 (notice n° 1582377)
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|---|---|
| fixed length control field | 02869cam a2200421 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228051819.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Billet, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Chronique de fiscalité française de l’environnement 2021-2022 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 52 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La loi de finances pour 2021 consolide le rôle central attribué à l’outil fiscal par les pouvoirs publics pour ce qui est de la réduction des émissions de gaz à effet de serre, confortant et remodelant un certain nombre de dispositifs déjà en vigueur. Au surplus, elle vient enfin poser les premiers jalons d’une intégration par le droit fiscal des enjeux de lutte contre l’artificialisation des sols, signe que le constat passé d’une biodiversité laissée pour compte par la fiscalité se veut moins radical. La loi de finances pour 2022 n’apporte pas de modifications majeures. La polarisation des politiques environnementales sur les changements climatiques se poursuit inlassablement, à la faveur d’une crise sanitaire à laquelle doit désormais succéder la relance économique, et avec elle le risque d’une remise en cause des politiques de sobriété énergétique. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The finance law for 2021 consolidates the central role assigned to the tax system by the public authorities in reducing greenhouse gas emissions, reinforcing and reshaping a number of measures already in effect. Moreover, it has finally taken the first steps towards integrating into tax law the challenges of combating soil artificialization, which is a sign that biodiversity is not as overlooked by fiscal policy as it was noted before. The 2022 finance law does not bring any major changes. The focus of environmental policies on climate change continues unabated, from the COVID crisis that must now be followed by economic recovery, and with it the risk of calling into question policies of energy sobriety. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | biocarburant |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget vert |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dépenses fiscales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | empreinte carbone |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité énergétique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incitation fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | malus écologique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxe carbone |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TICGN |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transition énergétique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | biofuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | carbon footprint |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | carbon tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | domestic tax on natural gas consumption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | energy taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | energy transition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | green budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incentive tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | malus system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax expenditures |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dufal, Rémy |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue juridique de l’environnement | Volume 47 | 2 | 2022-06-23 | p. 369-387 | 0397-0299 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://droit.cairn.info/revue-juridique-de-l-environnement-2022-2-page-369?lang=fr&redirect-ssocas=7080">https://droit.cairn.info/revue-juridique-de-l-environnement-2022-2-page-369?lang=fr&redirect-ssocas=7080</a> |
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