Exploring the impact of European Union Law on Energy and Environmental Taxation by Pirlot, A

“…So far, the energy taxation directive remains largely disconnected from the EU’s climate policy, including the EU Emissions Trading Scheme. Second, EU substantive law has had an ambiguous impact on Member States’ environmental tax policy. …”

International taxation and environmental protection by Pirlot, A

“…Finally, a third potential negative effect of international tax law on environmental protection is discussed through the example of emissions trading schemes, to highlight how double tax treaties might affect their effectiveness. …”