Chronique de la fiscalité française de l’environnement en 2014 (notice n° 1645550)
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|---|---|
| fixed length control field | 02780cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260208001848.0 |
| 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 | Caudal, Sylvie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Chronique de la fiscalité française de l’environnement en 2014 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 44 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le bilan apparaît des plus minces lorsqu’il s’agit de mesurer les progrès de la fiscalité de l’environnement : est-ce parce que l’actuelle ministre de l’Écologie est notoirement opposée au développement de celle-ci, qualifiée par elle d’« écologie punitive » ? Toujours est-il que le bilan de l’année 2014 consiste d’abord en un abandon : celui de l’écotaxe poids lourds. Certes, la qualification d’« écotaxe » était quelque peu imméritée, mais le renoncement est lourd de sens. Pour le reste, il s’agit de mesures dont les motivations premières ne sont pas vraiment écologiques (comme la hausse de la TICPE sur le gazole ou la transformation du crédit d’impôt développement durable), voire de mesures très ponctuelles. Enfin, doivent être mentionnées certaines menaces, tandis que l’inaction de l’État dans plusieurs domaines devient inquiétante, notamment à propos de la fiscalité de l’eau. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Environmental french tax chronicle 2014Once it’s time to measure the progress of environmental taxes, the assessment is thin. Is it due to the opposition of the minister in charge, who’s against the idea of “ecological punishment” ? However, 2014 started with the abandon of the “heavy truck tax”. If it was a little bit excessive to qualify it of “eco-tax”, this renouncement means a lot. For the rest, we observe measures which are not guided by environmental protection (as the raise of gas tax or sustainable development tax credit) or time limited measures. At last, concerning threats on water taxes need to be pointed out, regarding the inaction of the State. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agriculture biologique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | crédit d’impôt pour la transition énergétique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | écotaxe poids lourds |
| 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 | gas tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | heavy truck tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organic agriculture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performances énergétiques des bâtiments |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax credit on energy transition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax on noise pollution from aircraft |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation de l’essence et du gazole |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxe sur les nuisances sonores aériennes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TICPE |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue juridique de l’environnement | Volume 40 | 2 | 2015-06-23 | p. 329-342 | 0397-0299 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://droit.cairn.info/revue-juridique-de-l-environnement-2015-2-page-329?lang=fr&redirect-ssocas=7080">https://droit.cairn.info/revue-juridique-de-l-environnement-2015-2-page-329?lang=fr&redirect-ssocas=7080</a> |
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