Direct tax treatment of greenhouse gas emission allowances within the European Union

Direct tax treatment of greenhouse gas emission allowances within the European Union

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Article

Cracea, Andrei

Published in: European taxation 52 (2012) : 12, s. 571-578

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Language

English

Classification

ekl 22
ekl 26
ekl 42.01

Subjects

päästökauppa → Euroopan unioni

Kioton sopimus

verolait → EU-maat

päästöt → verotus

Additional Information

Andrei Cracea