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Towards a sustainable European consumption : the green VAT reduced rates

Ekwalla, Anne-Charlotte
(2020)

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Ekwalla_60531800_2020.pdf
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Details

Supervisors
Lamensch, Marie
Faculty
Faculté de droit et de criminologie
Degree label
Master [120] en droit
Abstract
The European Union aims to demonstrate its environmental leadership by meeting global environmental targets in 2050. In order to achieve this, a transformation in the way the Union currently operates must take place: new technologies, a new business model, new ways of producing and consuming all types of goods and services shall be developed. A European ecological transition should involve greener production and consumption. Fiscal instruments can prove to be interesting tools for modifying a production and consumption model; fostering economic actors to engage in an ecological transition. The European Union has already mentioned several times its interest in the value added tax (VAT) model especially the reduced rates as an ecological incentive.