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

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.