Environmental and energy taxation
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Since public authorities have demonstrated their desire to combat global warming and, more generally, against any form of action or inaction entailing environmental damage, environmental taxation has become a matter of public debate. It has even become an essential tool in the ecological transformation policy of the French industrial model and individual behaviours.
In this context "Green taxation" covers a particularly broad scope, including direct and indirect taxation, local taxes and customs duties. It is illustrated by a number of important levies, taxes or other fees that are constantly changing. It also includes what can be complex tax aspects from other systems such as energy saving certificates.
Between incentive measures and increased taxation
Whilst this is the case, whilst the targets given are clear (getting economic players to invest in an environmentally friendly manner, favouring virtuous behaviours that benefit the environment and sustainable development, and discouraging some others), the ways to achieve it may seem contradictory. Environmental taxation seeks to find a balance between 'punitive' taxation by applying taxes or fees to goods or services that damage the environment – which has proved its effectiveness in terms of its impact in changing consumer behaviour – and tax incentives through a range of measures such as reduced VAT rates, offering tax credits or reductions, or the possibility of applying tax reductions on vehicles according to their CO2 emissions, the taxation of charging points, exoneration for photovoltaic investments, whilst imposing the IFER [flat-rate distribution network tax], etc., which demonstrate the dilemma faced by public authorities between concern for preserving tax income and the intention to change behaviours.
Our environmental taxation offering, guiding you for your ecological transition
Our teams help companies of all sizes that want to part of the ecological transition by helping them to make the most of the new tax tools and our assistance to counter all of the fiscal challenges related to benefiting from the incentive measures and intangible properties created by the law (economic efficiency certificates, emission permits, guarantees of origin, etc.).
We assist many economic players, in all their efforts to adapt to the ecological transition, transformation, and internal and external growth, in this context.
We also advise different players in the market, energy producers and distributors, in all their transformation, and internal and external growth transactions.
Legal experts for Environmental and energy taxation
Local market knowledge. Global outlook
We provide future-facing legal advice to help your organisation thrive. Combining local market knowledge and a global perspective, and with lawyers in locations worldwide, your organisation benefits from the expertise it needs, even across borders.
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