Chronique de fiscalité française de l’environnement. Tour d’horizon des principales évolutions législatives des cinq dernières années (notice n° 1617197)
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| fixed length control field | 02903cam a2200445 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260111082246.0 |
| 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. Tour d’horizon des principales évolutions législatives des cinq dernières années |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 58 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La fiscalité française de l’environnement a fait l’objet de multiples ajustements ces cinq dernières années. La présente chronique se propose de faire un tour d’horizon des principales évolutions législatives en mettant l’accent sur les deux dernières lois de finances pour 2019 et pour 2020. Sans que cela ne soit surprenant, l’orientation « climatique » des politiques environnementales transparait fortement, au détriment d’autres enjeux tels que la préservation de la biodiversité. L’annulation de la hausse de la composante carbone fin 2018 a généré des crispations sur le principe même d’une taxation des comportements néfastes pour l’environnement. Malgré quelques mesures ponctuellement incitatives, ce sont surtout des considérations budgétaires qui ont motivé les dispositions adoptées. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | French environmental tax has undergone multiple adjustments over the past five years. This article provides an overview of the main legislative changes, with a focus on the last two Finance Laws for 2019 and 2020. Unsurprisingly, the emphasis on fighting climate change is strongly reflected in environmental policy, to the detriment of other issues such as the preservation of biodiversity. The cancellation the carbon tax increase at the end of 2018 has ignited controversy over the very principle of taxing environmentally harmful behaviors. Despite the existence of a few incentivizing policies, provisions in recent laws have been mainly motivated by budgetary considerations. |
| 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 | 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 | performance énergétique des bâtiments |
| 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 | taxe sur l’aviation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TEOM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TGAP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TICPE |
| 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 | air tax |
| 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 | energy performance of buildings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | energy tax |
| 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 | gas tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | green budgeting |
| 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 | tax expenditures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | waste tax |
| 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 46 | 1 | 2021-04-09 | p. 161-181 | 0397-0299 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://droit.cairn.info/revue-juridique-de-l-environnement-2021-1-page-161?lang=fr&redirect-ssocas=7080">https://droit.cairn.info/revue-juridique-de-l-environnement-2021-1-page-161?lang=fr&redirect-ssocas=7080</a> |
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