Parma, 4 June 2024 – There is a significant “branded” contribution University of Parma in the proposed multilateral convention on carbon tax which, at the moment, is open for signature by the States.
Among the 18 international experts who worked on the text there is also Alberto Comelli, professor of tax law at the University of Parma, the only Italian academic involved.
This is the first multilateral convention, from a tax perspective, which has the objective of reducing carbon emissions into the atmosphere. The perspective in which it is placed is that of combating climate change, promoting the ecological transition and protecting the environment also for future generations.
The drafting of the text of the convention was coordinated by Tatiana Falcão, member of the United Nations Commission on Environmental Taxation. With her, in fact, a panel of 18 international experts. Tatiana Falcão also received numerous comments (and proposals) on the draft convention on the occasion of the 23rd world conference on environmental taxation which took place in September 2022 at the University of Parma, organized by Alberto Comelli.
As part of the panel on the convention, prof. Comelli has actively contributed to formulating proposals for improvements to the text, in accordance with the principles, rules and provisions of European Union tax law. Most of these proposals have been incorporated into the final text.
The convention is now open for signature and ratification by States and will enter into force after at least 20 States have signed and ratified it. The text was recently examined and discussed by the working group on environmental taxation of the Plataforma Regional de Cooperación Tributaria para América Latina y el Caribe (PTLAC), in the summit which took place in Santiago de Chile from 6 to 8 May.
