The distinction between "measures" and "provisions" of a fiscal nature is beyond the scope of this article.

Karolina Tetłak
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Abstract

The objectives of the European Union's energy and environmental policy are achieved through measures adopted on the basis of the Treaty on the Functioning of the European Union (TFEU), which in this respect generally provides for the ordinary legislative procedure. A special legislative procedure is required for the adoption of "provisions of a primarily fiscal nature". The aim of this article is to analyze the meaning of this concept, and thus the scope of the unanimity requirement in matters relating to these EU policy areas. In particular, the nature of the provisions and their functions were distinguished from the objectives pursued by them. The thesis of the article states that the indication of the purpose of spending funds does not change the fiscal nature of their collection, and the attempt to narrow the concept of "fiscal nature" to the concept of "tax nature" is not justified in the doctrine of public finances.
财政性质的“措施”和“规定”之间的区别超出了本文的范围。
欧洲联盟能源和环境政策的目标是通过在《欧洲联盟运作条约》的基础上采取的措施来实现的,该条约在这方面一般规定了普通立法程序。通过“主要是财政性质的规定”需要一个特别的立法程序。本文的目的是分析这一概念的含义,从而分析与这些欧盟政策领域有关的事项中一致同意要求的范围。特别是,这些规定的性质及其职能与它们所追求的目标是有区别的。文章的论点认为,支出资金用途的指明并不能改变其征收的财政性质,试图将“财政性质”的概念缩小为“税收性质”的概念在公共财政学说中是不合理的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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