There is a broad definition of 'environmental tax' in the EU State aid Law context. This article provides a critical analysis of the use of this concept within the framework of the GBER and of the EEAG 2014-2020 to raise the question of whether it suits the purpose of the special treatment of energy taxation in the field of EU State aids. The article argues that the current legal framework is inadequate in several aspects and also considers which formula could offer better compatibility and greater efficiency in light of State aid regulatory objectives, keeping in mind EU environmental policy and its principles.
Keywords: Environmental Aid; Taxation; Energy Taxes; GBER; EEAG 2014-2020; ETD.