French Taxation Poorly Suited to the Circular Economy

Debate: The Circular Economy from a Legal Perspective. The Tax System and Labour Regulation in the Context of Environmental Sustainability

Authors

DOI:

https://doi.org/10.54790/rccs.144

Keywords:

circular economy, taxation, incentives, European Union, circularity, waste management, global sustainability and resilience, greenhouse gas emissions

Abstract

The aim of this article is to analyse taxation related to the circular economy in France, attempting to discern whether the French tax system encourages or discourages the transition towards circularity. To this end, the polluter-pays principle is examined, and with regard to tax measures in favour of the circular economy, the existence of a hostile tax system is noted, as can be deduced from issues such as the inadequacy of the private copy levy, that of the VAT compensation fund, and that of tax measures to support innovation. In addition to identifying the obstacles to the circular economy, the report suggests ways in which France can move from a tax system that is ill-suited to the circular economy to one that provides a real incentive for the circular economy.

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Author Biography

Bruno Trescher, University of Strasbourg

Professor of Public Law at the University of Strasbourg. His research focuses on international and European taxation, as well as the evolution of public administration. He has published numerous articles in specialized journals, addressing topics such as privileged taxation in France and the management of local public services. His publications include works on tax sanctions and corporate taxation in Europe. He is currently responsible for several studies, including the Master's Degree in Real Estate Law, the Master's Degree in Economic and Social Administration, and the Master's Degree in Management and Law of Energy and Sustainable Development. He is director of the University Research Federation L'Europe en Mutation, where he coordinates studies on history, law, and economics.

References

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Bricq, N. (1998). Pour un développement durable: une fiscalité au service de l’environnement. Paris, A.N., Doc. parl, XIe Législ, 1000, 23 juin, 175 p.

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Caudal, S. (2014). La fiscalité de l’environnement. LGDJ Lextenso éditions, Collection Systèmes.

Ferrat, C. y Raverdy, J. (2023). Acceptabilité de la fiscalité énergétique: quels constats et comment l’accroître? Revue de Droit Fiscal, 38, 275.

Hugot, J., Le Marchand, C. y Moulin, S. M. (2019). Remontées mécaniques et aménagements de domaine skiable. JurisClasseur Construction-Urbanisme, Fasc. 11-80.

Mazauric, V. (2023). Tensions actuelles et perspectives du contentieux en matière de fiscalité de l’énergie. Revue de Droit Fiscal, 38, 276.

Viessant, C. (2023). La fiscalité des produits énergétiques induit-elle la sobriété énergétique? Revue de Droit Fiscal, 38, 274.

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Published

2025-07-02

How to Cite

Trescher, B. (2025). French Taxation Poorly Suited to the Circular Economy: Debate: The Circular Economy from a Legal Perspective. The Tax System and Labour Regulation in the Context of Environmental Sustainability. CENTRA Journal of Social Sciences, 4(2), 175–188. https://doi.org/10.54790/rccs.144

Issue

Vol. 4 Núm. 2 (julio-diciembre, 2025)

Section

Discussion

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Copyright (c) 2025 Bruno Trescher

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