Proposal for a Carbon Border Adjustment Mechanism

Martijn Schippers; Walter de Wit

Proposal for a Carbon Border Adjustment Mechanism

Martijn Schippers^*
, Walter de Wit

^*Corresponding author for this work

Tax Law

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Abstract

On 14 July 2021 the European Commission published a proposal for a Carbon Border Adjustment Mechanism (CBAM). The authors discuss the background and legal structure of what the Commission has presented as a climate measure. They also provide detailed commentary on the provisions in the current proposal, including discussion of the interaction between customs law and the proposed CBAM. Lastly they consider the international reactions to the CBAM, as well as CBAM initiatives elsewhere in the world.

Original language	English
Pages (from-to)	10-18
Number of pages	9
Journal	Global Trade and Customs Journal
Volume	17
Issue number	1
Publication status	Published - 13 Dec 2021

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production
SDG 13 Climate Action

Research programs

SAI 2007-05 FA

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Proposal for a Carbon Border Adjustment MechanismFinal published version, 130 KBLicence: Article 25fa Dutch Copyright Act

https://kluwerlawonline.com/journalarticle/Global+Trade+and+Customs+Journal/17.1/GTCJ2022002

Cite this

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Proposal for a Carbon Border Adjustment Mechanism

Abstract

UN SDGs

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