More than any others, the DNSH principle expressly concerns the reshaping of the economy.27 The DNSH is regulated in Article 17 of Regulation (EU) 2020/85228 and in Article 2a of Regulation (EU) 2019/2088.29 The DNSH aims at reorienting the economy towards sustainability.30 It entails a paradigm shift and implies that the entire economy system of goods and services shall be re-designed in order to avoid that it significantly harms to the environment. In such scenario, all the open issues related to the importance or not of the damage, its serious or slight relevance, its measurability, lawfulness or tolerability of the significant damage are overcome, as all of them are ex post.31 The paradigm shift implies an ex ante approach in terms of reasoning, and the DNSH requires that whatsoever economic activity shall comply with the limits of the Planet so as to such activity will change the trajectory “Business-As-Usual (BAU).”32 Although the principle is written in negative terms (“do no”)33, it seems to recall the central role of the environment - the limits of natural resources and the survival -, so representing the essential basis for the sustainable trajectory of the economy.34 III. THE DNSH AND THE TOURISM SECTOR Although the Taxonomy Regulation refines the definition of the DNSH, its concept is still unclear and remains suspended in the “limbo” of indeterminate legal concepts to the point that it appears to be largely useless if not superfluous.35 27 F. de Leonardis, Lo Stato ecologico. Approccio sistemico, economia, poteri pubblici e mercato, Giappichelli, Torino, 2023, p. 261. 28 On “Significant harm to environmental objectives.” 29 This principle is inserted in such Regulation by Article 25, No. 1 of Regulation (EU) 2020/852. 30 R. Famà, cit., p. 71. See also R. Ferrara, La valutazione di impatto ambientale fra principio di precauzione e DNSH (do no significant harm): spunti di riflessione, in Rivista Giuridica di Urbanistica, No. 1/2024, esp. p. 15 ff.; F. Fracchia, S. Vernile, Lo sviluppo sostenibile oltre il diritto ambientale, in Le Regioni, 2022, p. 15 ff.; M. Petrachi, La tutela dell’ambiente nel prisma della transizione ecologica, Giappichelli, Torino, 2023, p. 56 ff.; L. Salvemini, Il nuovo diritto dell’ambiente tra recenti principi e giurisprudenza creativa, Giappichelli, Torino, 2022, p. 107 ff. 31 F. de Leonardis, Lo Stato ecologico, cit., p. 261. 32 See F. de Leonardis, Lo Stato ecologico, cit., p. 262. “Business as usual” (BAU) refers to the ongoing, standard operations and processes within a business that maintain its day-to-day activities and ensure continuity. It is the routine way a business operates, delivering goods and services to customers in a consistent manner. BAU contrasts with projects or initiatives that aim to introduce changes or improvements. 33 On this point, see Council of State, Division VI, judgment 23 December 2024, No. 10317. 34 F. de Leonardis, Lo Stato ecologico, cit., p. 262. 35 R. Ferrara, cit., p. 20. 116 FRANCESCO GASPARI
RkJQdWJsaXNoZXIy MTE4NzM5Nw==