Environmental and climate protection has a high priority in public discourse in the current political and social discussion. International agreements to reduce greenhouse gas emissions are also casting their shadows for national legislators.
Against this background, different ways of achieving the CO2 reduction targets are being discussed in politics. Tax law is also included in the climate protection targets and can make a significant contribution to this. The attractiveness of environmentally and climate-damaging behaviour can be limited by tax law instruments just as it is possible to promote environmentally and climate-protecting behaviour through tax incentives. This shows how broad the spectrum of political alternatives for action is, and that it ranges from the general introduction of CO2 taxation to tax penalties and incentives.
With the so-called climate package, the German government made a first step in September 2019 and presented possible measures. These and more far-reaching considerations must be measured against the requirements of European and constitutional law.
At the 78th Berlin Tax Forum, we want to discuss the possibilities and limits of promoting environmental and climate protection with the help of tax law, as well as the challenges of environmental economic incentive taxes under European and constitutional law, with the speakers, the panel guests and the auditorium.
19 April 2021, 5.30 p.m.
Further information on the event and registration can be found on the organiser’s website.