Economy | Consumption, Sustainability | Strategies | International matters

Border Tax Adjustments for Additional Costs Engendered by Internal and EU Environmental Protection Measures: Implementation Options and WTO Admissibility


In fact, the WTO admissibility of introducing environmentally motivated border tax adjustments (BTAs) via import taxes has not yet been definitively clarified neither by the WTO Panel and the Appellate Body nor in the jurisprudential literature. In our view, however, a BTA for almost all additional costs attributable to internal environmental protection measures is admissible under WTO regulations.

Series
Climate Change | 07/2009
Number of pages
36
Year of publication
Author(s)
Umweltbundesamt (Hrsg.)
Language
Englisch
Other languages
Publisher
Umweltbundesamt
File size
385 KB
Price
0,00 €
Print version
not available
rated as helpful
131