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The Gift Tax and the Free Allocation of Emission Allowances: a commentary on the European Court of Justice’s judgment of 26 February 2015 - Despacho de abogados Gómez-Acebo & Pombo

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The Gift Tax and the Free Allocation of Emission Allowances: a commentary on the European Court of Justice’s judgment of 26 February 2015

icon 18 de marzo, 2015
Introduction
Through the establishment and start-up of a European market in greenhouse gas emission allowances (hereinafter, EU Emissions Trading System or EU ETS), Directive 2003/87 aims to contribute to meeting in a cost-effective way the greenhouse gas emission target commitments of the European Community and its Member States under the Kyoto Protocol.

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