The “Do No Significant Harm” (DNSH) principle in the multilevel legal system and in the Italian case-law: its impact across sectors, with particular reference to the tourism domain Francesco Gaspari1 I. The “Do No Significant Harm” (DNSH) principle. – II. The Taxonomy Regulation. – III. The DNSH and the tourism sector. – IV. The DNSH in the Recovery and Resilience Facility. – V. The Italian case-law on the DNSH. – VI. Final remarks. The codification of the “Do No Significant Harm” (DNSH) in the EU legal system implies a reorientation of the economy towards sustainability. The tourism sector is fully affected by such paradigm shift, although the DNSH in such a domain is largely not regulated in the most relevant EU normative acts. The multilevel legal framework on sustainable finance provides a legal basis for applying the DNSH across sectors. Likewise, the Italian case-law has not yet addressed situations in which the DNSH directly refers to the tourism sector. Notwithstanding, the decisions issued by the Italian Courts in other cases and sectors of the economy are important also in the tourism domain. Keywords: Do No Significant Harm” Principle, DNSH, Tourism, Italian CaseLaw, Taxonomy Regulation, Recovery and Resilience Facility. I. THE “DO NO SIGNIFICANT HARM” (DNSH) PRINCIPLE The origin of the “Do No Significant Harm” (DNSH) principle in the European Union is traceable in a legal framework different from the environmental one: the financial sector. 2 DOI 10.60559/ijtthl2026-011 1 Associate Professor of Administrative Law, Guglielmo Marconi University, Italy. 2 R. Famà, Beyond the ‘Fit for 55’: The rise of the ‘do no significant harm’ principle in the European Union and its finances, in Review of European, Comparative & International Environmental Law (RECIEL), April 2025 Special Issue:
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