: The paper aims to highlight the distortions caused by the environmental and energy taxa-tion within maritime transport. Moving from the Fit for 55% package, it is pointed out that a combined approach between the different economic and tax measures is crucial to achieve the ambitious transition to “zero emission in maritime transport and in port”. The study also focuses on the “cold-ironing” technology (on-shore power supply, OPS), the implementation of which is significantly hindered by the current energy taxation. Indeed, sustainable options such as the temporary shutdown of auxiliary engines and the provision of shore-side electrical power are still less economically convenient than the alternative and more polluting solution of keeping them running burning bunker fuels.
“Zero emission in maritime transport and in port”: the role of environmental and energy taxation. The “cold-ironing” case / Trapanese, Mariagiulia. - In: DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE. - ISSN 1826-6770. - 3(2023), pp. 946-978.
“Zero emission in maritime transport and in port”: the role of environmental and energy taxation. The “cold-ironing” case
TRAPANESE MARIAGIULIA
2023
Abstract
: The paper aims to highlight the distortions caused by the environmental and energy taxa-tion within maritime transport. Moving from the Fit for 55% package, it is pointed out that a combined approach between the different economic and tax measures is crucial to achieve the ambitious transition to “zero emission in maritime transport and in port”. The study also focuses on the “cold-ironing” technology (on-shore power supply, OPS), the implementation of which is significantly hindered by the current energy taxation. Indeed, sustainable options such as the temporary shutdown of auxiliary engines and the provision of shore-side electrical power are still less economically convenient than the alternative and more polluting solution of keeping them running burning bunker fuels.| File | Dimensione | Formato | |
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