Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues
This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. Motor fuel is an excise good to which the harmonised EU excise duty system applies. Accordingly, the questi