From Climate Change to Fiscal Innovation: Transforming the EU Budget for Sustainability with CBAM, Climate Tax and ETS

The universities in Prague, Heidelberg, Milan, and Copenhagen have established a mutual partnership within the 4EU+ Alliance focused on joint research in the field of EU budgetary and tax law in the context of climate change. This international partnership brings together the academic expertise and research methodologies of four leading European institutions, including the Centre for Climate Change Law and Governance at the University of Copenhagen.

The project focuses on legal and fiscal instruments and their potential applicability within the EU legal framework to address climate change. It explores how these tools could contribute to supporting the green transition, particularly in relation to the development of new mechanisms for financing through the EU Own Resources System. The research provides a platform for interdisciplinary dialogue, academic exchange, and critical reflection on the evolution of EU law in response to pressing environmental and societal challenges.

Principal investigator: JUDr. Miroslava Večeř, Ph.D., LL.M.

Charles University (PF UK): JUDr. Miroslava Večeř, Ph.D., LL.M., prof. JUDr. Radim Boháč, Ph.D, JUDr. Sára Svobodová

Universität Heidelberg:  Prof. Dr. Ekkehart Reimer Director of the Institute for Financial and Tax Law, Chair of Public Law, European and International Tax Law

University of Milan:  Prof. Giuseppe Marino,  Ernesto Marco Bagarotto, Andrea Monaci

University of Copenhagen: Beatriz Martinez Romera, Associate Professor, Head of Centre for Climate Change Law and Governance