Environmental taxation in an age of COVID-19: an Italian approach

Abstract

This paper aims at analysing - from an Italian perspective - the main current issues relating to environmental taxation, in the particular context characterized by the COVID-19 pandemic. The legislation adopted during the health emergency has envisaged three provisions on environmental protection, which deserve careful consideration. Furthermore, the European Green Deal - i.e. the European Commission's Communication COM (2019) 640 final of December 11, 2019 - and the European Commission's Communication COM (2020) 312 final of July 15, 2020, are analysed in this paper. The latter outlines the action plan on tax matters to support economic recovery in the current phase of crisis due to the pandemic, and provides for twenty-five actions that the European Commission has identified in the Communication and has committed itself to proposing and implementing by the end of 2024. Moreover, customs duties are considered taxes which, with some targeted changes, could promote greater protection of the environment within the territory of the European Union.