Publication |
2004
Abstract
In case of absence of harmonised approach towards environmental tax reform states have taken into account the question of competitiveness of those sectors that can be hardly hit by newly imposed taxes. This has resulted into various tax reductions and exemptions which are designed not to worse the position of such enterprises on the international market.
As these exemptions deviate from a general rule they may constitute breach of equality before law or other constitutional guaranties. The complexity of these relations is shown on the reform undertaken in Germany and France.