The Green Deal Goes Sour for the Clean Energy Sector in Great Britain

Journal of Global Justice and Public Policy, Vol. 2, p. 459, 2016

9 Pages Posted: 8 May 2016 Last revised: 10 May 2016

See all articles by Joshua Gamboa

Joshua Gamboa

Regent University School of Law, Journal of Global Justice and Public Policy

Date Written: May 1, 2016

Abstract

Individual European country taxes have recently been tailored towards a policy that incentivizes clean energy alternatives in order to curb CO2 and other harmful emissions that contribute to the continent’s carbon footprint. Cutting against this established tax policy, the European Court of Justice surprisingly held in European Commission v. United Kingdom of Great Britain and Northern Ireland that a national discount on Value-Added Tax (“VAT”) for energy-saving materials flouted European Union rules by misapplying two exemptions. This Case Commentary argues that the European Union has overstepped its boundaries as a supra-national entity when it sets the definition of “social policy” that is solely in the interpretive domain of a member state at the national level, which in this case is the United Kingdom.

Keywords: United Kingdom, VAT Tax, Green Deal, Tax Policy, Clean Energy, Solar Energy, Solar Industry, British Law, European Union

JEL Classification: K23, K33, K34

Suggested Citation

Gamboa, Joshua, The Green Deal Goes Sour for the Clean Energy Sector in Great Britain (May 1, 2016). Journal of Global Justice and Public Policy, Vol. 2, p. 459, 2016. Available at SSRN: https://ssrn.com/abstract=2773345

Joshua Gamboa (Contact Author)

Regent University School of Law, Journal of Global Justice and Public Policy ( email )

Virginia Beach, VA 23464
United States

HOME PAGE: http://jgjpp.regent.edu

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