| 英文摘要 |
Taiwan’s Greenhouse Gases Reduction and Management Act was subject to revision in October 2021. After an intensive negotiation, the newly named Climate Change Response Act was adopted by the Legislative Yuan in 10 January and promulgated by the President in 15 February 2023. One of the main drivers behind this legislative revision was the initiation of the European Carbon Border Adjustment Mechanism, which also finalised its legislative process in May 2023. This research has the following two main objecitves. Firstly, the article will provide a detailed introduction of the CBAM by dividing the CBAM regluation into the following six elements: scope of application, main obligations, calculation of the embedded emissions, CBAM certificate, enforcement, the review of the mechanism. Second, the article will conduct a preliminary analysis on whether CBAM complies with relevant WTO rules. For this purpose, the following five issues will be examined: the relevant rules on border adjustment measures under the GATT, legal characteristics of the CBAM and EU ETS, border measures regulations under the GATT, non-discrimination principles, and general excpetions contained in GATT Article XX. The research concludes that it might be difficlut to categorise the CBAM as a fiscal measure, and whether it is an adjustable measure at the border is also questionable. In any caes, it is very likely that the CBAM might not comply with relevant GATT rules. Howerver, EU can still find its defence through the general exception contained in GATT Article XX. It is, however, to be noted that the operation of the CBAM still requires many implementation acts to be adopted by the Commission. A more detailed legal analysis can only be done by examining these implementation acts in the future. |
