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6. Conclusion
A study of the main environmental taxes shows that there is no coherent environmental tax policy based on a single model. This is primarily due to the fact that environmental taxation has been grafted onto the existing fiscal tax system. It seemed simpler to green either taxes that were essentially excise taxes (taxes on a specific product, e.g. TICPE) or similar to excise taxes (e.g. water charges), or to green taxes targeting a specific activity (e.g. TEOM). In a way, legislators have "recycled" the existing system by adapting it to new challenges.
A second reason for the lack of unity in France's environmental tax system is that environmental policy has developed gradually, under the impetus of the European Union and the successive directives it has adopted in specific areas (energy, waste, toxic substances, etc.). French legislators have designed environmental...
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Glossary
Bibliography
Standards and norms
- Energy management. 32 p., ISO, https://www.iso.org/fr/standard/69426.html - ISO 50001 - 2018
Regulations
Law no. 95-101 of February 2, 1995 on strengthening environmental protection (JORF no. 29 of February 3, 1995).
Loi n° 2008-757 du 1 er août 2008 relative à la responsabilité environnementale et à diverses dispositions d'adaptation au droit communautaire dans le domaine de l'environnement, known as the "Barnier law" (JORF n° 0179 du 2 août 2008)....
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