State Aids, Taxation and the Energy Sector

EU State aids, taxation and the energy sector are matters of great importance in today´s globalised word that traditionally has been widely studied in an isolated way. This timely book fills the gap in the literature on EU State aids providing a set of twenty-three contributions from leading experts and scholars on key legal issues which appear when these tree topics are analysed with an integrated approach. Tue contributions included in this book addressed not only the current situation of the tax regulation on the energy sector and its relation with the State aid rules but also an analysis of the need of reform and the international framework can be found in its pages. Comparative law, competitive aspects, WTO implications and the environmental regulations and needs have been key issues for the elaboration of the book and the program of the international congress which has given place to it. ÍNDICE Part I. THE ENERGY SECTOR IN THE EU: SOME PRELIMINARY PREMISES Chapter 1. State aids and taxation in the energy sector: looking for a new approach Chapter 2. EU Energy market and regulatory overview competitiveness Chapter 3. Energy in the prism of multilevel global governance Chapter 4. Incentives on renewables in a state aid context Chapter 5. Energy taxes, energy prices and competitiveness Chapter 6. The transport sector, taxation and state aid problems Chapter 7. The promotion of biofuels and state aid problems Chapter 8. Tax incentive schemes in the european energy electricity sector Part II. STATE AID AND KEY LEGAL CONCEPTS: LOOKING FOR A COMMON UNDERSTANDING Chapter 9. Legal basis of the fiscal state aid regulation in the energy sector Chapter 10. The concept of "environmental taxes" in the energy sector: possible solutions in a state aid context Chapter 11. Tax incentives in the EU energy sector: general versus selective measures Chapter 12. The role of the PPP in a state aid context Chapter 13. Tax reliefs and free emission allownces: alternatives for better coordination and efficiency. A european law study between regulations and case law Part III. EU ENERGY TAXATION SYSTEM: A CRITICAL ANALYSIS IN LIGHT OF COMPETITIVENESS AND ENVIRONMENTAL PROTECTION OBJECTIVES Chapter 14. Minimum rates in the energy taxation directive and in the European Union Court of Justice case law Chapter 15. Energy tax incentives and the gber regime Chapter 16. State aid for eco-friendly energy sources: the balancing test applied to energy taxes Chapter 17. Environmental protection, competitiveness and competition: which balance under state aid rules Chapter 18. EU emission trading system, competitiveness and taxes on the energy sector Part IV. LOOKING BEYOND THE EU: A COMPARATIVE ANALYSIS AND THE INTERNATIONAL FRAMEWORK Chapter 19. Energy tax incentives, the US commerce clause and EU state aid: common ground, different contours Chapter 20. Energy taxation and the competition law constraints in china Chapter 21. Tax incentives and energy taxation in Brazil and the mercosur Chapter 22. The missing link in an international framework for carbon pricing: border adjustment with taxes or allowances Chapter 23. WTO law and state aid law on energy tax reliefs: common grounds and differences