Brief Note on the Legal-Tax Nature of the ‘Levy’ on Low-Energy-Efficiency Light Bulbs

Authors

  • José Eduardo F. Dias Faculdade de Direito da Universidade de Coimbra
  • Joana Duarte Costa Faculdade de Direito da Universidade de Coimbra

DOI:

https://doi.org/10.14195/2182-2387_25_1

Abstract

In this article, after a brief reference to economic-tax instruments for environmental protection, an analysis is made of the “levy” on low-energy-efficiency light bulbs, created by Decree-Law No. 108/2007 of 12 April, with the aim of clarifying its legal-tax nature and showing that, since no consideration (bilaterality of the relationship) is involved, it is, in fact, an environmental tax levied on energy consumption which, having been created by an unauthorised Decree-Law, is unconstitutional.

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Published

2010-01-01

Issue

No. 25 (2010): Urbanism, Territorial Order and Environment Studies Center Law Review

Section

Doctrine

License

Copyright (c) 2010 José Eduardo F. Dias, Joana Duarte Costa

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows sharing the work with recognition of authorship and initial publication in Antropologia Portuguesa journal.