法學期刊
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論著名稱:
歐盟「綠色政策」下碳邊界調整機制之發展趨勢(The Trend of the EU’s CBAM under the Aspect of the “European Green Deal”)
文獻引用
編著譯者: 陳麗娟
出版日期: 2022.07
刊登出處: 台灣/臺灣科技法學叢刊第 4 期/139-181 頁
頁  數: 43 點閱次數: 737
下載點數: 172 點 銷售明細: 權利金查詢 變更售價
授 權 者: 財團法人資訊工業策進會
關 鍵 詞: 歐盟碳邊界調整機制歐洲綠色政策碳排放交易制度碳定價氣候變遷永續金融去碳化
中文摘要: 歐盟的碳邊界調整機制(Carbon Border Adjustment Mechanism,簡稱 CBAM)規章草案已經引起主要貿易夥伴的高度關注,特別是未來商品進口至歐盟時,應繳納碳價格(Carbon Price);2021 年 3 月,WTO 亦熱烈討論此一議題。由於歐盟的碳排放交易制度(Emission Trading System,以下簡稱 ETS)並無法真正達到減碳排放的目標,碳洩漏(Carbon Leakage)規避法規現象依舊存在,因此歐盟提出新的 CBAM 作法,以期達到符合巴黎氣候協定目標與 2030 年減碳目標。歐盟規劃實施 CBAM,以確保有效落實氣候變遷的減緩措施,且不會造成碳洩漏的規避現象,因此進口商品應與歐盟相同產品負擔相等的碳排放成本,以真實反映歐盟在碳排放交易制度對歐盟境內製造者課徵的碳價格。在 WTO 架構下,各國已經熱烈討論 CBAM 的可行性。本文剖析歐盟 CBAM 的發展趨勢,以提供我國產業進行轉型與調整為綠色供應鏈之參考。
英文關鍵詞: EUCarbon Border Adjustment Mechanism (CBAM)European Green DealEmission Trading SystemCarbon PriceClimate ChangeSustainable FinanceDecarbonisation
英文摘要: The European Commission proposed draft of Carbon Border AdjustmentMechanism (CBAM) Regulation in July 2021. This legislative initiativearoused a great attention from major trading partners. In particular, carbonprices should be imposed when goods are imported into the EU in the future.The CBAM has been already controversially discussed in March 2021 withinthe WTO. The Emission Trading System (ETS) of the EU since 2003 cannotreally achieve the goal of reducing carbon emissions, and the phenomenon ofcarbon leakage circumvention still exits. As a consequence, the EU proposed anew CBAM in order to meet the goals of the Paris Agreement of ClimateChange and the carbon reduction goal in 2030. The EU has planned to carry outCBAM to ensure effective implementation of mitigation measures againstclimate change without carbon leakage circumvention. Therefore, importedgoods should pay carbon prices imposed by the ETS on industrialmanufacturers in the EU. The European Green Deal is currently an importantclimate policy and CBAM is a key measure of the European Green Deal. Thecarbon price is an important factor in promoting CBAM. Member states of theWTO have enthusiastically discussed the feasibility of CBAM. This essayanalyzes the development trend of CBAM in the EU, in order to provide areference for industrial manufacturers to transform and adjust towards the greensupply chain.
目  次: 壹、前言
貳、「歐洲綠色政策」
參、歐盟的碳排放交易制度
肆、碳邊界調整機制是「歐洲綠色政策」的工具
一、實施碳邊界調整機制之緣由
二、歐洲議會決議
三、碳邊界調整機制的內容
伍、CBAM 的法律爭議與因應
一、CBAM 是否為稅的爭議
二、貿易夥伴的反應
三、我國之因應
相關法條:
相關判解:
相關函釋:
相關論著:
陳麗娟,歐盟「綠色政策」下碳邊界調整機制之發展趨勢,臺灣科技法學叢刊,第 4 期,139-181 頁,2022年07月。
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