У статті проаналізовані правові ініціативи Європейського Союзу щодо співпраці держав у галузі екологічного оподаткування цивільної авіації, а також досліджено зміст та проблеми реалізації правових ініціатив Європейського Союзу щодо використання екологічних податків в цивільній авіації як інструменту впливу на зміну клімату.
В статье проанализованы правовые инициативы Европейского Союза, касающиеся сотрудничества государств в сфере экологического налогообложения гражданской авиации.
In this article legal initiatives of European Union regarding cooperation of countries in shore of ecological taxation of civil aviation are analysed. English abstract Z. Boyarska, N. Tereshchenko Actual problems of environmental taxation of civil aviation in the context of legal initiatives of the European Union. Global environmental problems in the modern world require a complex and universal solving approach. Climate change is the result of joint activity of all countries in the world. Therefore, the issue of Earth environment improving has to become a common concern of the international community. There are not only international instruments and domestic legislation of the country among the effective legal measures in "fighting for clean air", and sometimes much more effective regional legal forms of influence on enterprises' activity. These mechanisms must include the activity of European Union regarding the carbon emissions control. The aim of the given paper is to studythe content and implementation issues of legal initiatives of the European Union on the use of environmental taxes in civil aviation as a tool of legal pressure on climate changing. It should be noted that the problems of environmental taxation are being studied by our native scientists such as A.V. Bezpalov, M.T. Betz, G.M. Burlutskyy, O.O. Veklych, L.I. Zyatkovskyy, L.A. Ilkiv, T.V. Lysikova, O.P. Maslyukivska, O. Tymkiv. Since February 2009, the EU Directive EU 2008/101/EU has entered into force. For the purposes of establishing mechanisms for its implementation the staged work was carried out. Thus, by March 2012 the first work stage collected information on CO2 air emissions of civil aviation aircrafts in 2011, then the following calculations were made that 85% of total CO2 emissions in 2012 should have been provided free of charge for air companies, and 15% - paid as so-called environmental tax. Since 2013 the amount of granted free emissions has reduced to 82% and 3%, the remaining, will be used as a reserve for new airlines. The document also contains a Framework Regulation for the distribution of under-controlled airlines between the administrators. The division carried out by the European Commission is based on two main criteria: airline registration in the territory of a country, EU member, and the largest emissions made over the territory of the given state. Assessing the present problem from the economic and legal points of view, it should be noted that with theapplication of Directive 2008/101/EU the foreign aircrafts, taking off and lending within the EU borders, will be in a situation of double taxation, which is contrary to a number of existing agreements on Private International Law and have a negative impact on the economic component of air transport, including air carriers from the regions of Asia, Africa and CIS. In this regard, during the last three years there was a contradictory process of negotiations, litigations and agreements towards the
