Tiago Marreiros Moreira (Sócio) e Filipe de Vasconcelos Fernandes (Consultor Sénior) escrevem um artigo intitulado “A evolução da tributação verde em Portugal”, publicado pelo ITR – International Tax Review, no qual debatem os tipos de políticas existentes neste âmbito em Portugal e fazem algumas previsões quanto às possíveis alterações legislativas.

“According to the European Commission, green taxes include taxes on energy, transport, pollution, and resources. This means that green taxes are a broader category than energy taxes, which are levied specifically on energy products and electricity used for transport, such as petrol and diesel, and for other purposes, such as fuel oils, natural gas, coal, and electricity used in heating. Therefore, green taxation must fit into a wider policy context that integrates a broad range of instruments, such as pricing instruments, subsidies, standards – including those related to environmental, social, and governance (ESG) objectives – and investment in public infrastructure.”

Leia aqui o artigo.