72

The 2021 finance law has consolidated the central role assigned to the tax system by the public authorities in reducing greenhouse gas emissions, reinforcing and reshaping a number of measures already in effect. Moreover, it has finally taken the first steps toward integrating into tax law the goal of combating soil artificialization, which is a sign that biodiversity is not as overlooked by fiscal policy as had been noted before. The 2022 finance law does not bring any major changes. The focus of environmental policies on climate change continues unabated, contributing to the COVID crisis that must now be followed by economic recovery, and with it the risk of energy sobriety policies being called into question.