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Regulering af CO2 med afgifter og kvoter – en dobbeltregulering?

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Author(s): Sebastian Houe

Journal: Nordisk Miljörättslig Tidskrift
ISSN 2000-4273

Volume: 2011;
Issue: 2;
Start page: 87;
Date: 2011;
Original page

Keywords: CO2 | handel med emissionskvoter

ABSTRACT
A recent decision of the European Commission from June 2009 overruled Danish legislation concerning enterprises covered by the European Emission Trading System (EU ETS). Under the Danish scheme, enterprises covered by the EU ETS are exempted from carbon tax on fuel consumption for production purposes. The exemption is a result of the discussions on whether a carbon tax imposed on the concerned enterprises can be seen as unnecessary double regulation. The Danish legislator’s attempt to remedy potential double regulation was, however, set aside by the Commission based on the state aid rules under European Union law as well as harmonised provisions in the area of energy taxation. The article looks further into the issue of the Danish carbon tax exemption, including an analysis of the Commission’s decision in the state aid matter and its implications from a Danish perspective.
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