Inhaltszusammenfassung

Effective as of 2021, Germany has introduced a CO2 pricing system for the energy and transport sectors (heating fuels and motor fuels) to complement the existing EU Emissions Trading System (EU-ETS) which has been in place under EU law since 2005. This new national Emissions Trading System (nETS) is established through the Fuel Emissions Trading Act (BEHG). During an introductory phase lasting from 2021 to 2025, the certificates will not yet be auctioned, but allocated according to a staggere...Effective as of 2021, Germany has introduced a CO2 pricing system for the energy and transport sectors (heating fuels and motor fuels) to complement the existing EU Emissions Trading System (EU-ETS) which has been in place under EU law since 2005. This new national Emissions Trading System (nETS) is established through the Fuel Emissions Trading Act (BEHG). During an introductory phase lasting from 2021 to 2025, the certificates will not yet be auctioned, but allocated according to a staggered fixed price. A price corridor is then envisaged for the first auction round in 2026. In the introductory phase, this means that initially no strict quantity limitation (“cap”) is envisaged, but that flexibility options under the EU Climate Protection Regulation can be used. Therefore, fixed prices will also be maintained in the event of increased demand. Due to the temporary lack of implementation of the “cap and trade” principle, the constitutionality of the BEHG is heavily disputed. This article addresses the question of whether the levy obligation under the BEHG during the introductory phase is a tax or a non-tax levy and comes to the conclusion that the levy is not in violation of the German Basic Law.» weiterlesen» einklappen

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Klassifikation

DFG Fachgebiet:
Rechtswissenschaften

DDC Sachgruppe:
Recht