With the proposal for a Regulation of the European Parliament and of the Council establishing a Carbon Border Adjustment Mechanism (CBAM) adopted on July 14, 2021 by the European Commission, it begins to reach the heart the global debate on the opportunity to adopt mechanisms to combat the phenomenon of ‘carbon leakage’, that is the attempt to evade existing carbon pricing systems through the delocalization of the most polluting activities. In this way, the European Union demonstrates its serious intention to strengthen actions against climate change and to identify customs taxation as an instrument to guide the choices of its trading partners and, therefore, of the major world economies. The precautions adopted in the application of the CBAM and the long transitional period before its entry into force, however, prevent the full appreciation of its potential repercussions (also) in terms of the new own resource of the European budget.
Con la proposta di Regolamento del Parlamento e del Consiglio adottata il 14 luglio 2021 dalla Commissione europea entra nel vivo il confronto, su scala globale, in ordine all’opportunità di adottare meccanismi di contrasto al fenomeno del ‘carbon leakage’, ovvero all’elusione dei sistemi di carbon pricing già esistenti mediante la delocalizzazione delle attività maggiormente inquinanti. L’Unione europea dimostra, in tal modo, di voler seriamente rafforzare le azioni di contrasto del cambiamento climatico e di individuare nella fiscalità d’impronta doganale uno strumento di indirizzo delle scelte dei propri partner commerciali e, dunque, delle maggiori economie mondiali. Le cautele adottate nell’applicazione del Carbon Border Adjustment Mechanism (CBAM) e il lungo periodo transitorio prima della sua entrata a regime impediscono tuttavia di apprezzarne appieno le potenziali ricadute (anche) in termini di nuova risorsa propria del bilancio europeo.
VERSO L’ADOZIONE DI UN CARBON BORDER ADJUSTMENT MECHANISM EUROPEO
selicato g
2022-01-01
Abstract
With the proposal for a Regulation of the European Parliament and of the Council establishing a Carbon Border Adjustment Mechanism (CBAM) adopted on July 14, 2021 by the European Commission, it begins to reach the heart the global debate on the opportunity to adopt mechanisms to combat the phenomenon of ‘carbon leakage’, that is the attempt to evade existing carbon pricing systems through the delocalization of the most polluting activities. In this way, the European Union demonstrates its serious intention to strengthen actions against climate change and to identify customs taxation as an instrument to guide the choices of its trading partners and, therefore, of the major world economies. The precautions adopted in the application of the CBAM and the long transitional period before its entry into force, however, prevent the full appreciation of its potential repercussions (also) in terms of the new own resource of the European budget.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.