Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Affordable and clean energy Reduced inequalities Climate Action

Academic Year 2021/2022

Learning outcomes

The seminar aims to explore the themes of environmental taxation, providing basic but integrated and interdisciplinary knowledge, in the perspective of an advanced legal education. In particular, it will examine the regulatory models of environmental taxes in the light of constitutional principles and the Italian tax system, as well as the proposals for the introduction of new European environmental taxes. Finally, the topics of incentive and "behavioural" taxation, aimed at achieving extra-tax objectives of environmental protection, will be examined in a logic of de iure condito and de iure condendo.

Course contents


Part 1 - Environmental taxation and the European system

Environmental taxes and the principles of European Union law

European Union proposals and legislative initiatives on environmental taxation

Environmental tax reliefs


Part 2 - Environmental taxation and national systems

Contributive capacity and non-tax purposes of taxes

The notion of environmental tax

Regulatory models of environmental taxes in the Italian tax system

A brief excursus of comparative tax law


Study material (slides and scientific publications) will be made available to students in the course of the lectures.

Teaching methods


Optional teaching support tools wil be provided by the professor in the e-learning platform in order to make studying easier. They are optional (auto-evaluation tests, forum, etc.)

Assessment methods

The exam will be based on the topics indicated above in “The program of the course”.

The grade is the resulting evaluation of knowledge of the basics, ability to link different topics of the program, critical analisys skills, accurate and proper oral presentation.


Teaching tools

The most important teaching support tool is e-leaning platform of the University of Bologna, both for the attendant students and non (https://virtuale.unibo.it/)

For any specific request, need concerning learning disability (DSA), please contact the Professor in order to manage the most appropriated tools for lectures and exam and to be redirected to the proper contact person.

Office hours

See the website of Thomas Tassani