- Ie it is not a question of increasing fiscal pressure but, instead, of modifying the mechanism of imposition through a reform that takes into account the environment.
- Nevertheless, in El Pais, 19 May 1999, it was reported that the Commissioner for the Environment, Ritt Bjerregaard, had presented a report on Community strategy in which taxes on energy were identified as an urgent goal in order to achieve emissions reductions.
- Directive 92/12/EEC of the Council of 12 February 1992, with regard to the general regime, ownership, movement and controls of products subject to excises (OJ 1992 L 76/1).
- OJ 1991 L 295/1.
- OJ 1993 L 186/21.
- OJ 1994 L 100/42.
- Data from El Medio Ambiente en España, 1990, report of Secretaría General de Medio Ambiente en el marco del programa CORINAR.
Journal of Energy & Natural Resources Law
Volume 19, 2001 - Issue 1