Environmental Policy and Direct Taxation in Europe

Name: Environmental Policy and Direct Taxation in Europe
Brand: Kluwer Law International
Price: 150.99 EUR
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Peter H. J. Essers Paul A. Flutsh Ultee(Herausgeber*in)

Kluwer Law International (Verlag)

Erschienen am 1. März 2000

148 Seiten

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Inhalt

Cover
Half Title Page
Title Page
Copyright Page
Table of Contents
Preface
List of Contributors
List of Abbreviations
Table of Legislation
1. Belgium
1. Introduction
2. Influence of commercial accounting
3. General tax measures which stimulate environmental protection
3.1 Taxpayers
3.2 Tax base
3.2.1 General measures which may also stimulate environmental protection
3.2.2 Rules of evidence
3.3 Tax rates and credits
3.3.1 General measures which may also stimulate environmental protection
3.3.2 Rules of evidence
3.4 Practicability and procedural rules
3.5 Compatibility with European Community (EC) law
3.6 Influence on competition
4. General tax rules with respect to environmental liabilities
4.1 Tax base
4.1.1 Impact of liabilities and provisions
4.1.2 Rules of evidence
4.2 Practicability and procedural rules
4.3 Compatibility with EC law
5. Specific tax incentives for environmental protection
5.1 Taxpayers
5.2 Tax base
5.2.1 Specific provisions to stimulate environmental protection
5.2.2 Rules of evidence
5.3 Tax rates and credits
5.4 Practicability and procedural rules
5.5 Compatibility with EC law
5.6 Impact on competition
6. Specific tax rules with respect to environmental liabilities
6.1 Tax base
6.1.1 Impact of environmental liabilities on tax base
6.1.2 Rules of evidence
6.2 Practicability and procedural rules
6.3 Compatibility with EC law
2. France
1. What is the environment?
2. Different forms of regulation and/or taxation
3. When does interaction between environment and taxation occur?
4. Fiscal measures to stimulate environmental protection
4.1 Regulations to stimulate environmental protection
4.1.1 Accelerated or free depreciation of investments in energy-efficient and/or environmentally-friendly assets
4.1.2 Fiscal profits and/or tax credits with respect to investments in energy-efficient and/or environmentally-friendly assets
4.1.3 Fiscal incentives (exemptions or tax credits) for investors who invest in environmentally-friendly projects
4.1.4 Exemption with respect to profits out of forestry
4.1.5 Replacement reserve/roll-over relief with respect to investments in scientific research
4.2 Conclusion
5. Do the regulations cause problems in practice?
5.1 Do the regulations cause problems in practice with respect to their legal coherence?
5.2 Do the regulations cause problems in practice with respect to their applicability in practice?
5.3 Do the regulations cause problems in practice with respect to legal protection?
6. Are there indications that the regulations and case law in France are not compatible with EC law (Art. 87 EC Treaty)?
7. Some information about the influence of the above mentioned regulations on the competitive relations between companies in France
8. Fiscal liabilities with respect to environmental legislation
8.1 Introduction
8.2 In what respect do liabilities with respect to environmental legislation influence the fiscal profit determination by companies in France?
8.2.1 Debts
8.2.2 Provisions
8.2.3 Fiscal reserves
9. Important questions with respect to the above mentioned liabilities
9.1 Is the creation of a fiscal debt/provision/reserve only possible in the situation where an entrepreneur is under a court order to pay the costs for soil sanitation?
9.2 Is the creation of a fiscal debt/provision/reserve only possible in the situation where a legal procedure has been started?
9.3 Is the creation of a fiscal debt/provision/reserve only possible in the situation where the pollution was caused (even if no legal procedure has yet been started)?
9.4 Must the possibility to create a fiscal environmental debt/provision have been caused by the business activities of the entrepreneur himself or herself?
9.5 Can the fiscal debt/provision cover the costs of pollution from the past?
9.6 Can tax deductible provisions or debts be entered in the balance sheet by a business even if they date from costs incurred (but not deducted) a long time ago or are there limits to this possibility of deduction?
9.7 What evidence should be produced by the entrepreneur to create an environmental debt/provision in his or her fiscal balance sheet?
9.8 Is it possible to form an environmental debt/provision only in the fiscal balance sheet and not in the commercial balance sheet?
9.9 Which costs can be attributed to the environmental debt/provision?
9.10 Do the above mentioned legal possibilities to form (fiscal) environmental debts/provisions/reserves cause problems in practice with respect to their legal coherence?
9.11 Do the above mentioned legal possibilities to form (fiscal) environmental debts/provisions/ reserves cause problems in practice with respect to their applicability in practice?
10. Are there any indications that the regulations and case law are not compatible with EC law?
3. Germany
1. Introduction
2. The relationship between tax and commercial accounting
2.1 Introduction
2.2 Liabilities in tax computation
2.2.1 Reserves
2.2.2 Provisions
2.2.2.1 Restrictions with respect to the possibilities to set up provisions for contingent losses
2.2.2.2 Ecological aspects
2.2.3 Debts
3. Case study
3.1 Introduction
3.2 Cases
3.2.1 The entrepreneur has been sentenced by a court to clean up the soil
estimated costs are XEU1 million
3.22 An independent investigation has shown that an entrepreneur has polluted the soil. However, the government does not yet know this. The entrepreneur firmly intends to clean up the soil within a period of two years. Estimated costs are XEU1 million. He or she intends to do so because he or she wants to avoid legal proceedings after disclosure to the government, which could increase the costs with respect to the cleaning up of the polluted soil. Please mention under which conditions (e.g. the
3.2.2.1 Date of maturity
3.2.2.2 Real existence of a legal future liability
3.2.2.3 Amount
3.2.3 An entrepreneur has started a gas station. At the moment, the soil is not polluted. However, each year the soil gets incrementally polluted. At the end of the five-year period the soil has to be cleaned up. The costs are estimated at XEU1 million. Please mention under which conditions it is allowed to create a kind of equalization provision/reserve which makes it possible to add, for example, XEU200 000 to this provision/reserve each year.
3.2.3.1 Temporal maturity
3.2.3.2 Real existence of a legal future liability
3.2.3.3 Amount
4. Fiscal measures to stimulate environmental protection
4.1 Introduction
4.2 Accelerated investments
4.2.1 Environmental object (commodity/investment) - §7d II EstG
4.3 Environmental subsidies
4.3.1 Direct subsidies for ecological investments
4.3.1.1 Subsidies for investments in more environmentally-friendly power plants
4.3.2 Subsidized loans
4.3.2.1 European Recovering Programme (ERP) environmental protection and energy-saving programme
4.3.2.2 Energy programme
4. Italy
1. Introduction
2. The relationship between fiscal and commercial accounts in Italy
3. Fiscal measures to stimulate environmental protection
3.1 General fiscal measures to stimulate environmental protection
3.2 Specific fiscal measures to stimulate environmental protection
4. Fiscal liabilities with respect to environmental legislation
4.1 General fiscal liabilities with respect to environmental legislation
5. Conclusions on direct taxation
5.1 Anticipated depreciation
5.2 Incentives for research and advanced technology
5. The Netherlands
1. Introduction
2. Environmental direct tax legislation with respect to enterprises
2.1 Introduction
2.2 The relationship between fiscal and commercial accounts in the Netherlands
2.2.1 Fiscal versus commercial accounts
2.2.2 Total profit and annual profit
2.2.3 Sound business practice
2.2.3.1 Introduction
2.2.3.2 Principles of sound business practice
2.3 Environmental measures with respect to the total profit
2.3.1 Forestry exemption
2.3.2 Energy investment deduction
2.4 Environmental measures with respect to the annual profit
2.4.1 Accelerated depreciation
2.4.2 Environmental liabilities
2.4.2.1 General aspects of fiscal liabilities in the Netherlands
2.4.2.2 Environmental liabilities on the fiscal balance sheet
3. Environmental direct tax legislation with respect to investors in 'green projects'
4. Other environmental tax measures
6. Spain
1. General
1.1 The influence of commercial accounting on taxation
2. Possibilities to create liabilities in the fiscal balance sheet in general
3. Other fiscal measures in Spanish income tax which stimulate (or may stimulate) environmental protection
3.1. Measures that indirectly stimulate environmental protection
3.2. Specific fiscal measures to stimulate environmental protection
4. Application of the general rules on fiscal liabilities on situations of entrepreneurs which carry on a business on polluted soil
7. The United Kingdom
1. The position in the United Kingdom
2. Fiscal measures to stimulate environmental protection
2.1 Abolition of tax charge on forestry (1988)
2.2 Waste disposal
2.3 Scientific research
2.4 Charities assisting environmental objectives
2.5 Motor cars
3. Fiscal liabilities with respect to environmental legislation
8. General Conclusions
1. The goal of the investigation
2. Fiscal measures in income tax meant to stimulate environmental protection
2.1 Inventory
2.2 Practical problems
2.3 Compatibility with EC law
2.4 Effectiveness of the regulations
2.5 General conclusions with respect to fiscal measures meant to stimulate environmental protection
3. Fiscal liabilities with respect to environmental legislation
3.1 Inventory
3.2 General conclusions with respect to fiscal environmental liabilities
Environmental Taxes and Charges in the Single Market Communication from the Commission COM (97) 9 final 26.03.1997
Index
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