able to provide a more complete insight and analysis of transport related problems.
9
An inquiry into environmental problems in ports is no different. When it comes to
finding grounds for incentives or introducing a fee structure to minimize emissions, a
legal and logistics dimension is not enough. Recent studies carried out by scholars in
economics show that there are several measures available to tackle the problems but
there are policy and political implications and dimensions which call for
consideration.
10
2 Constitutional Issues
One key element of the present work is the discussion on the introduction of fees as a
means to reduce emissions from different transport modes in ports. As the
VINNOVA research mainly circulate around Swedish ports, a short background to
how fees are handled from a legal perspective should be in order. It is important at
the outset to stress that fees can be considered a tax with all the attendant procedural
difficulties in the Swedish Parliament
11 relating to taxation. In the VINNOVA
project, a several delegates favoured an introduction of fees for traffic reduction in
ports during certain hours to avoid congestion and emissions.
From a constitutional viewpoint, fees can be exacted by the local municipal
government pursuant to a decision made by it, but a decision regarding taxation
must be made by the Parliament. The procedure to obtain parliamentary acceptance
is complicated to say the least. A proposal on a new tax must be introduced to the
Parliament through a proposition from the Government and after deliberations in the
Parliament the Act may be passed. First, there must be the political will to set the
proposal in motion. Further to that, the rather complicated constitutional process for
a tax proposal beginning from the time the directive is issued by the government to
the committee
12 progressing onward to the decision made by the Parliament. The
overall time would be not less than 2 years.
From the very start of the VINNOVA project, fees were a key element to create
incentives to reduce emissions from vessels and vehicles. As indicated, the issue of
the fee is difficult from a legal standpoint. There has been over the years different
9 Bergqvist and Monios (2018), Gong and Cullinane (2018).
10 Sterner and Coria (2016).
11 The Swedish Parliament is called the Riksdag. The word “Parliament” is used in the text for the
benefit of English readers.
12 These committees involving tax related matters normally consist of Members of Parliament and
external experts in the related field. After the delivery of the Committee’s report, it is circulated to
different government bodies and institutions for review before a proposition is set, comprising both
the committee report and the review remarks all commented on by the responsible Minister. The
proposition is then tabled in Parliament. It is reviewed once more and commented on by the
Committee dealing with taxation matters in the Parliament. This report will form the basis of the
proposal on which the Parliament will vote.
440
L.-G. Malmberg
9
An inquiry into environmental problems in ports is no different. When it comes to
finding grounds for incentives or introducing a fee structure to minimize emissions, a
legal and logistics dimension is not enough. Recent studies carried out by scholars in
economics show that there are several measures available to tackle the problems but
there are policy and political implications and dimensions which call for
consideration.
10
2 Constitutional Issues
One key element of the present work is the discussion on the introduction of fees as a
means to reduce emissions from different transport modes in ports. As the
VINNOVA research mainly circulate around Swedish ports, a short background to
how fees are handled from a legal perspective should be in order. It is important at
the outset to stress that fees can be considered a tax with all the attendant procedural
difficulties in the Swedish Parliament
11 relating to taxation. In the VINNOVA
project, a several delegates favoured an introduction of fees for traffic reduction in
ports during certain hours to avoid congestion and emissions.
From a constitutional viewpoint, fees can be exacted by the local municipal
government pursuant to a decision made by it, but a decision regarding taxation
must be made by the Parliament. The procedure to obtain parliamentary acceptance
is complicated to say the least. A proposal on a new tax must be introduced to the
Parliament through a proposition from the Government and after deliberations in the
Parliament the Act may be passed. First, there must be the political will to set the
proposal in motion. Further to that, the rather complicated constitutional process for
a tax proposal beginning from the time the directive is issued by the government to
the committee
12 progressing onward to the decision made by the Parliament. The
overall time would be not less than 2 years.
From the very start of the VINNOVA project, fees were a key element to create
incentives to reduce emissions from vessels and vehicles. As indicated, the issue of
the fee is difficult from a legal standpoint. There has been over the years different
9 Bergqvist and Monios (2018), Gong and Cullinane (2018).
10 Sterner and Coria (2016).
11 The Swedish Parliament is called the Riksdag. The word “Parliament” is used in the text for the
benefit of English readers.
12 These committees involving tax related matters normally consist of Members of Parliament and
external experts in the related field. After the delivery of the Committee’s report, it is circulated to
different government bodies and institutions for review before a proposition is set, comprising both
the committee report and the review remarks all commented on by the responsible Minister. The
proposition is then tabled in Parliament. It is reviewed once more and commented on by the
Committee dealing with taxation matters in the Parliament. This report will form the basis of the
proposal on which the Parliament will vote.
440
L.-G. Malmberg