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Definition: Environmentally related tax
Category: Environment - EU legislation
Tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA 95 (European system of national and regional accounts in the Community) as a tax http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:192:0001:0016:EN:PDF
Source:
European Union, Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts
European Union, Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts
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