Judiciary as an instrument for balancing fiscal and climate interests

<ns3:p>The article analyses the role of the judiciary in balancing the state’s fiscal interests with climate protection objectives in tax law. It is argued that contemporary taxes perform not only a fiscal function but also a stimulative one, supporting the development of renewable energy sources. Conflicts between fiscal efficiency and environmental objectives are primarily resolved through the application of constitutional principles, in particular proportionality, equality, and legal certainty. An analysis of the case law of national courts and the Court of Justice of the EuropeanUnion demonstrates that judicial interpretation may constitute an important instrument for shaping a pro-climate orientation of tax law.</ns3:p>