摘要
碳关税源于碳减排国家维持竞争力和减少碳泄漏的需要。作为气候贸易措施,碳关税应符合WTO涵盖协定及气候公约"共同但有区别责任"原则,从而减少多边贸易治理和气候治理的分歧,维护南北国家在贸易体制下的权利义务平衡。该原则在碳关税争端中适用是可行的,它为WTO可持续发展原则一定程度地反映,亦可为TBT协定、GATT第20条引言所兼容,DSU对司法解释的规定和争端解决实践亦证实外部国际法原则可被纳入环境贸易争端中予以解释。
Carbon tariff is a border tax adjustment levied to cope with competition and carbon leakage problem. As a climate trade measure, carbon tariff should conform to both WTO rules and "Common But Differentiated Responsibilities" principle adopted by Climate Convention, which is established on the developed countries' historic emissions responsibility and their current ability to reduce emission. The Common But Differentiated Responsibilities Principle allocates the responsibilities for developed and developing countries when pursuing sustainable development, and this principle is reflected in TBT Agreement and Article 20 of GATT. The Dispute Settlement Jurisprudence and Judicial interpretation rules adopted by DSU prove that the non-WTO rules can also play a part in solving the trade disputes. Therefore, the analysis of carbon tariff from the perspective of "Common but Differentiated Responsibilities" is feasible and could improve the harmony of trade governance and climate governance, protecting developing countries' interests under the WTO.
出处
《国际经贸探索》
CSSCI
北大核心
2012年第10期102-112,共11页
International Economics and Trade Research
基金
广东省社会科学"十一五规划"学科共建项目(08GK-03)
江西社会科学研究"十二五"(2011)规划项目(11FX25)