Preliminary considerations on the usability of custom duties as environmental taxes

The article takes inspiration from the requests of environmental activists regarding the need to reduce Co2 emissions and examines the possibilities offered by tax law to take them into consideration. Given that most emissions come from countries other than those most likely to apply ecotaxes, the conclusion proposed is to use customs duties for environmental purposes, i.e. as tools to induce less environmentally conscious States to reduce their own Co2 emissions