it is not specifically mentioned in the SDR and Taxonomy regulations.82 The multilevel legal framework on sustainable finance (especially, but not only, the Taxonomy Regulation) provides a legal basis for applying the DNSH across sectors. Likewise, although the Italian case-law has not yet addressed situations in which the DNSH directly refers to the tourism sector, this does not reduce the importance of such principle in the sector at stake. The decisions issued by the Italian Courts in other cases and sectors of the economy are important also in the tourism domain. The above-mentioned trend together with the recent Italian case-law demonstrate that the process of full “legalization” (and application) of the principle is ongoing. The DNSH in tourism ensures that tourism activities, particularly those receiving EU funding, do not negatively impact environmental objectives.83 It prevents tourism projects from causing unintended harm to the environment while pursuing positive impacts. 82 It is only mentioned in Commission Delegated Regulation (EU) 2023/2486. 83 We are referring to the six environmental objectives within the meaning of Article 17 of the Taxonomy Regulation. 126 FRANCESCO GASPARI
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