应对气候变化的贸易措施与WTO规则：冲突与协调
|
摘要
本文主要从法学角度研究应对气候变化的贸易措施与WTO规则之间的关系,通过挖掘和梳理两者之间可能存在的冲突,继而分析和探索化解冲突的有效方法和途径,从而在最大程度上促进自由贸易与应对气候变化两大目标在WTO体制下的和谐共存。此外,本文还对我国在相关领域的立法和实践进行了全面的总结和检讨,分析了各类应对气候变化的贸易措施对我国进出口贸易的影响和挑战,并提出了应对之策。本文由导言、正文和结束语三大部分构成。导言主要阐述了本文的研究背景、国内外研究现状、研究目的和意义、研究方法、研究思路和内容架构、以及本文的不足之处。
正文包括五章。
第一章概述了人类社会在当前所面临的气候变化问题、应对气候变化的国际、国内法律制度和措施、气候及气候变化与贸易自由化之间的相互影响、以及应对气候变化的贸易措施与WTO规则之间的关系。
第二章考察的是碳排放贸易措施与WTO之间的关系。
目前,碳排放贸易主要有两种类型。一是基于配额的碳排放贸易,又称总量控制与排放贸易,二是基于项目的碳排放贸易,主要有基于《京都议定书》的CDM/JI项目。WTO体制中与碳排放贸易有关的多边协定主要有GATT、GATS和SCM。
由于碳排放配额不属于有形商品,因此,至少在现阶段,一国直接针对碳排放配额进出口采取的措施不受GATT规制。但是,碳排放配额进出口在将来被纳入GATT调整范围也并非完全没有可能。具体而言,一国针对碳排放配额进出口采取的措施与GATT规则之间的潜在冲突主要有两种情形。一种情形是一国可能会对碳排放配额的进出口数量施加限制,从而违背了GATT第11条有关禁止数量限制的规定。另一种情形是一国可能会针对特定国家施加碳排放配额的进口限制,从而违背了GATT第11条有关禁止数量限制的规定,同时也有可能违背第1条有关最惠国待遇的规定。但是,只要实施的方法得当,第一类措施是很有可能基于GATT第20条(b)款获得豁免的,而第二类措施也有可能基于GATT第20条(b)款获得豁免,但是难度更大。另外还需要注意的是,由于碳排放贸易的实施会增加企业的成本继而影响到产品的竞争力,所以推行此种措施的国家通常会对相关产品的进口设置一定的要求或限制,如要求产品出口国也建立了类似的碳排放贸易机制等。由于此类与碳排放贸易有关的贸易限制措施针对的是传统的有形产品,因此毫无疑问是受到GATT规制的。由于碳排放配额本身不属于服务,因此,WTO成员方所采取的影响碳排放配额贸易的措施不属于GATS的调整范围。但是,CDM/JI项目属于GATS所界定的服务范畴。因此,WTO成员方所采取的影响此类项目投资与开发的措施便应当适用GATS的相关规定。并且,CDM/JI项目应划归WTO成员方具体承诺表中的环境服务部门。此外,WTO成员方所采取的影响与碳排放贸易有关的服务贸易的措施也属于GATS的调整范围。
碳排放贸易各环节中与SCM有关的主要是碳排放配额的初始分配。其中,免费分配全部碳排放配额的措施不构成补贴,而免费分配部分碳排放配额的措施构成可诉补贴。
就碳排放贸易而言,我国所面临的挑战将来自以下两个方面。首先,在与温室气体排放有关的传统货物贸易和服务贸易领域,我国可能会遭遇其他国家所采取的单边限制措施。其次,在碳排放贸易领域,我国CERs的出口可能会遭遇其他国家的数量限制或其他歧视性措施。此外,如果投资CDM项目在WTO体制内被视为一种服务的提供,那么我国针对CDM项目投资和运行所采取的措施就将受到GATS规则的约束。面临上述挑战,我国可从以下四个方面寻求应对之策:充分利用WTO规则来维护我国的权益和利益,加强有关温室气体排放控制的立法,打造碳排放交易信息平台、培育碳排放交易市场,以及在适当的时候建立总量控制与排放贸易机制。
第三章探讨的是应对气候变化的边境税收调整措施与WTO之间的关系。
边境税收调整措施主要包括两大类。一类是对进口产品征收与同类国产品同样的国内税,另一类是对出口产品退税。根据征税对象的不同,各国对进口产品所采取的应对气候变化的边境税收调整措施主要可分为两种类型。一种是直接对化石燃料征收碳税或能源税,另一种是对内涵碳(embodied carbon)或内涵能源(embodied energy)产品1征收碳税或能源税。前者针对产品的消费所造成的温室气体排放,而后者则是针对产品生产过程所造成的温室气体排放。前者属于直接针对进口产品开征的间接税,因此,只要WTO成员方对进口化石燃料课征的税负不高于对同类国产化石燃料课征的税负,并且对来自于另一成员方的化石燃料课征的税负不高于对来自任何第三国的同类化石燃料课征的税负,就不会构成对WTO规则的违背。后者则与WTO规则存在根本性的冲突,其根本原因在于该措施造成了“同类产品”之间的差别待遇。因此,要想在WTO框架内采取此类措施,就必须保证其符合GATT第20条例外条款的规定。如果以GATT第20条(b)款为依据,那么成员方应当注意的是该款所规定的“必需性”要求。如果以(g)款为依据,那么成员方应当注意的是该款所规定的“与……有关”以及“与国内措施一同实施”的要求。最后,此类措施还必须符合第20条引言的要求,即不得对情况相同的国家构成武断的、不合理的歧视待遇,也不得构成对国际贸易的变相限制。
根据退税依据的不同,碳税或能源税的出口退税也可分为两种情形。一是化石燃料的出口退税,二是针对产品生产过程所耗化石燃料的出口退税。就第一种情形而言,只要WTO成员方对出口化石燃料的退税额或免税额不超过实际收缴税额或应缴税额,均不构成出口补贴。第二种情形的退税依据是出口产品生产过程所耗化石燃料所背负的碳税或能源税,属于出口国对出口产品生产过程中所消耗的投入物开征的前期累积间接税,因而应当适用SCM附件1出口补贴清单中(h)款后半段的规定。也就说,WTO成员方可以对出口产品退还或免除该国对作为其生产投入物的化石燃料已征或应征的税款,即使其同类产品在供国内消费时无法享受此待遇。当然,所退还或免除的税款不能超过已征或应征税款。
应对气候变化的边境税收调整措施对我国这样的能源密集型产品出口大国的影响是显而易见的。对此,我国应从以下几个方面来进行应对:调整优化能源结构,提高能源资源利用效率;调整优化出口结构,限制两高一资产品(即高耗能、高污染、资源性产品)出口;推行税制绿化改革,强化税收的资源保护功能;加强对WTO相关规则的研究,充分利用WTO争端解决机制。
第四章关注的是产品碳标识认证与WTO之间的关系。
产品碳标识是一种以应对气候变化为最终目的,以披露产品碳足迹为主要内容的环境标识。根据认证主体的不同,产品碳标识认证可分为政府部门主导和民间机构主导两大类。而根据产品碳标识的使用是否具有强制性,政府部门主导的产品碳标识认证还可进一步分为强制性产品碳标识认证和自愿性产品碳标识认证两大类。相对于其他类型的产品标识而言,产品碳标识最为突出的特点就在于它所披露的信息是与产品特征无关的生产加工过程和方法。
产品碳标识的认证主要涉及GATT以及TBT两项多边协定。由于TBT是对产品标识做出具体规定的协定,所以,在WTO框架下对产品碳标识认证进行分析应首先适用TBT的相关规则,然后适用GATT的相关规则。政府部门主导的强制性的涉及产品使用过程的碳标识认证属于TBT的调整范围。具体而言,WTO成员方根据TBT所承担的义务主要有四项:国民待遇和最惠国待遇义务;不得对国际贸易造成不必要的障碍;以相关的国际标准作为拟定技术法规的基础;以及与透明度相关的通知、磋商等义务。而GATT中与政府部门主导的强制性产品碳标识认证相关的义务主要有国民待遇、最惠国待遇和一般性禁止数量限制义务。
政府部门主导的自愿性的涉及产品使用过程的产品碳标识认证也属于TBT的调整范围。WTO成员方因此而承担的义务主要体现在TBT第4条以及附件3的规定。GATT项下与政府部门主导的自愿性产品碳标识认证相关的义务主要是国民待遇和最惠国待遇义务。
对于境内民间机构主导的产品碳标识认证,WTO成员方也应当采取一切可能的合理措施以确保其符合TBT附件3所规定的良好行为规范。如果从事产品碳标识认证的民间机构实际上是听命于政府,且对政府有较强的依赖性,那么该民间机构所从事的产品碳标识认证就应当被认定为政府行为。如果该民间机构在产品碳标识认证方面违背了GATT国民待遇和最惠国待遇原则,那么其政府应当承担相应的法律责任。
目前,国外已有不少学者建议利用产品碳标识认证来向我国施加减排压力。对此,中国应从以下三个方面展开应对工作。首先,应加快开展我国的产品碳标识认证工作。其次,积极寻求与其他国家和地区的产品碳标识的相互认可。最后,积极参与WTO框架下相关议题的谈判,以促成有利于我国利益之规则的形成。
第五章研究的是应对气候变化补贴与WTO之间的关系。应对气候变化补贴对于贸易的负面影响主要在于其降低了本国产品的生产成本,从而减损了其他未实施补贴国家同类产品的市场准入机会。以应对气候变化补贴的目的为标准,可将其划分为两种类型。第一种类型的应对气候变化补贴本身具有应对气候变化的真实目的,但其实施后果造成了对国外生产商的歧视。此种补贴应当被允许在一定限度内使用。另一种应对气候变化补贴则纯粹是国内产业寻租的结果,其本身并不具有应对气候变化的真实目的。这种类型的应对气候变化补贴应当成为多边贸易规则重点防范的对象。但是,依据现有WTO补贴与反补贴规则,很多以应对气候变化为真实目的的补贴都可能被判定为禁止性补贴或可诉性补贴,从而在很大程度上限制了WTO成员方采取正当的应对气候变化补贴措施的自由。因此,要为各国推行正当的应对气候变化补贴铺平道路,就必须对现有WTO补贴与反补贴规则进行完善。目前比较可行的办法是借鉴GATT第20条模式,在SCM中增加环保例外条款。由于存在科学上的不确定性和政治因素的介入,正当性应对气候变化补贴与保护主义性质的应对气候变化补贴之间的界限在目前还比较模糊。因此,WTO专家小组和上诉机构在考察相关措施的实质内容以外,还需要对其决策过程进行考察。此外,依据现有WTO规则,一国在应对气候变化领域放松管制的行为不构成补贴。他国无权对其出口产品采取反补贴措施。我国应坚定不承担强制性减排义务的立场,同时坚决反对将SCM有关补贴的定义扩大到应对气候变化领域放松管制的行为。
最后,结束语概述了本文的主要结论。
This paper will undertake a study on the relationship between the trade-related measures addressing climate change and WTO rules from legal perspective. First, it analyzes the possible conflicts between them. Secondly, it seeks the effective means to resolve the conflicts. Lastly, it takes an overview of China’s legislation and practice in related areas, summarizes the challenges and influences the various trade-related measures addressing climate change impose on China’s trade, and provides the countermeasures.
This paper consists of three parts, namely, the introduction, the main body and conclusion.
The introduction provides an overview of the research background, the current research results domestically and abroad, the purpose and significance, the research methods, and the framework of this paper. The main body includes five chapters. Chapter one summarizes the issues of climate change we are confronted with currently, the international and domestic laws and measures addressing climate change, the influence between climate change and trade liberalization, and the relationship between the trade-related measures addressing climate change and WTO rules.
Chapter two examines the relationship between carbon emission trading system and WTO rules. Currently, there’re two types of carbon emission trading. One is based on allowances, also called cap-and-trade. The other is based on project, mainly including Clean Development Mechanism and Joint Implementation project based on Kyoto Protocol. The multilateral agreements related to carbon emissions trading within the WTO framework include GATT, GATS and SCM. The measures applied directly to the trade of carbon emission allowances fall outside the scope of GATT at least in short term since the allowances are not goods.
However, it is not impossible that the trade of carbon emission allowances will be covered by GATT in the future. Specifically speaking, the measures applied directly to the trade of carbon emission allowances will conflict with the provisions of GATT in two situations. The first situation is that the quantitative restrictions on the trade of carbon emission allowances would violate Article XI of GATT. The second situation is that the import restrictions on the carbon emission allowances issued by certain countries would violate Article XI and Article I of GATT. However, the first type of measures would very likely be justified under paragraph (b) of Article XX of GATT if they are implemented appropriately. Nevertheless, it is more difficult for the second type of measures to be justified under paragraph (b) of Article XX of GATT. Moreover, the countries adopting carbon emissions trading system would very likely impose certain requirements or restrictions on related products, such as requiring that the exporting countries also adopt the similar system, since the production cost of the domestic products would be increased due to the application of carbon emissions trading system. Such measures undoubtedly fall within the scope of GATT because they are applied to tangible products.
GATS does not apply to the measures affecting carbon emissions trading adopted by WTO members since the allowances could not be deemed as services. However, the CDM/JI projects should be deemed as services defined by GATS. Therefore, the measures affecting the investment and development of such projects taken by WTO members fall within the scope of GATS. Moreover, the CDM/JI projects should be classified as environmental services sector in the Schedule of WTO members. Besides, the measures affecting the trade of services related to carbon emissions trading also fall within the scope of GATS.
Among all the components of the carbon emissions trading, what is relevant to SCM is the initial allocation of allowances. To allocate all of the allowances freely does not constitute subsidy, while to allocate part of the allowances freely constitutes actionable subsidy.
As for carbon emissions trading, the challenges confronting China include two aspects. First, China may be confronted with unilateral trade restriction measures in the traditional areas of trade of goods and trade of services. Second, the export of CERs may be confronted with quantitative restrictions or other discriminatory measures. Furthermore, the measures applied to the investment and operation of CDM projects should be governed by the rules of GATS if such projects are deemed as services. Facing the above challenges, China should take countermeasures from the following four aspects: (1) to make full use of WTO rules to protect our country’s interest; (2) to reinforce the legislation on controlling the emission of greenhouse gases; (3) to build carbon emission trading information exchanging platform and cultivate carbon emissions trading market; and (4) to establish carbon emission trading scheme when it is appropriate.
Chapter three focuses on the relationship between border tax adjustment measures addressing climate change and WTO.
Border tax adjustment measures include two types. One is to apply the same domestic tax to imported products as to like domestic products. The other is the rebate of tax with regard to exported products. Based on the objects of tax, border tax adjustment measures addressing climate change can be divided into two types. One is to apply carbon/energy tax directly to fossil fuels. The other is to apply carbon/energy tax to the imported products based on embodied carbon/energy.1 The former is aimed at the greenhouse gas emission during the consumption of the products, and the latter is aimed at the greenhouse gas emission during the manufacturing process of the products. Since the former is indirect tax applied directly to imported products, it will not violate WTO rules as long as the tax rate applied by the WTO members to imported fossil fuels is not higher than that applied to like domestic fossil fuels, and the tax rate applied to the fossil fuels originating from one WTO member is not higher than that applied to the like fossil fuels originating from any other country. The latter is essentially in conflict with WTO rules, since it creates discrimination among like products. Therefore, WTO members must ensure that such measures meet the requirements of Art.XX of GATT so that they could be justified. If citing paragraph (b) of Art.XX, the WTO member should pay special attention to the requirement of“necessity”. If citing paragraph (g) of Art.XX, the WTO member should pay special attention to the requirements of“relating to……”and“in conjunction with restrictions on domestic production or consumption”. Lastly, such measures must meet the requirement of the chapeau of Art.XX, namely, not to constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade.
Rebate of carbon/energy tax upon export can also be divided into two types in accordance with the basis. One is rebate of carbon/energy tax upon export of fossil fuels, and the other is rebate of carbon/energy tax applied to the fossil fuels consumed in the production of the exported products. As for the first type, the exemption of exported fossil fuels from carbon/energy taxes, or the rebate of such duties or taxes in an amounts not in excess of those which shall accrue or have accrued, shall not be deemed to be export subsidies. The basis for the second type of carbon/energy tax rebate is the carbon/energy tax applied to the fossil fuels consumed in the production process of the exported products, which belongs to prior-stage cumulative indirect tax on goods or services used in the production of exported products, so the latter part of paragraph (h) of Annex I of SCM shall apply to such a situation. In other words, WTO members could exempt or return the carbon/energy tax applied to the fossil fuels consumed in the production of the exported products, even if the like products sold for domestic consumption can not enjoy such treatment. Of course, the amounts of exemption or rebate of carbon/energy taxes shall not exceed those which shall accrue or have accrued.
As a big exporting country of energy-intensive products, China will undoubtedly suffer serious impact from border tax adjustment measures addressing climate change. Therefore, China should take countermeasures from the following aspects: (1) to adjust and optimize the energy sources, and improve energy efficiency ; (2) to adjust and optimize the pattern of export, and restrict the export of energy-intensive, pollution-intensive, and resources-intensive products; (3) to green the tax system, and reinforce the resource protection function of tax; (4) to reinforce the research of related WTO rules, and make full use of the WTO dispute settlement system.
Chapter four considers the relationship between product carbon labeling and WTO.
Product carbon label is a kind of environmental label which reveals the carbon footprint of certain products. Product carbon labeling can be divided into two types in accordance with the institution in charge of it. One is conducted by government, and the other is conducted by non-governmental bodies. Product carbon labeling conducted by government can be further divided into enforceable carbon labeling and voluntary carbon labeling. As compared with other kinds of product labels, product carbon label is prominent in revealing the production and process method which is not related to the product’s characteristics.
Product carbon labeling is mainly relevant to GATT and TBT. According to the general interpretative note to Annex 1A, the provision of TBT shall prevail in the event of conflict between a provision of the GATT and a provision of TBT. Enforceable carbon labeling conducted by government and related to consumption of products falls within the scope of TBT. The obligations for WTO members stipulated by TBT include: (1) most-favored-nation treatment and national treatment; (2) not to be more trade-restrictive than necessary to fulfill a legitimate objective; (3) to use relevant international standards as the basis for drafting technical regulations; and (4) the obligations related to transparency such as notice and consultation.
Voluntary carbon labeling conducted by government and related to consumption of products also falls within the scope of TBT. The obligations for WTO members are provided by Art. IV and Annex III of TBT. The obligations for WTO members stipulated by GATT are mainly national treatment and most-favored-nation treatment. As for the product carbon labeling conducted by non-governmental bodies, WTO members also shall take such reasonable measures as may be available to them to ensure that non-governmental bodies comply with the code of good practice in Annex III to TBT. If the non-governmental bodies are controlled by the government in practice, and dependent on the government to a great extent, the product carbon labeling conducted by such non-governmental bodies shall be deemed to be actions of government. If such non-governmental bodies violate the obligations of national treatment and most-favored-nation treatment of GATT, the government shall assume the legal responsibilities accordingly.
Currently, many scholars abroad suggest using product carbon labeling to urge China to adopt measures to reduce the emission of greenhouse gases. Accordingly, China should take countermeasures from the following aspects: (1) to promote the product carbon labeling domestically; (2) to seek mutual acknowledgement of product carbon labels with other countries or districts; (3) to take part in WTO negotiations on relevant issues initiatively so as to facilitate the formation of rules in favor of China.
Chapter five analyzes the relationship between climate change subsidy and WTO rules. The adverse effect of climate change subsidy on trade is that the subsidy reduces the cost of domestically produced products so it impairs the market access chances of like products from other countries which do not provide such subsidies. Climate change subsidy can be divided into two types in accordance with the purpose. The first type is really aimed to address climate change, but its effect leads to discrimination towards producers abroad. Such kind of subsidies should be allowed to be used to a certain extent. The second type may have no real impact on climate change, but the result of domestic industry rent seeking. Such kind of subsidies should be prevented and prohibited by multilateral trade rules. However, many subsidies really aimed to address climate change may be classified as prohibited subsidies or actionable subsidies in accordance with the current subsidies rules, so this will limit the freedom of WTO members to adopt legitimate climate change subsidies. Therefore, it is necessary to reform existing WTO subsidies rules in order to provide adequate scope for legitimate subsidies. Currently, the feasible approach is to supplement subsidies rules with an explicit environmental exception along the lines of Article XX of GATT. Due to scientific uncertainties and interception of politics, it is difficult to draw a clear line between legitimate subsidies and protectionist subsidies. Thus, it requires that WTO panels and Appellate Body examine both the substantive context for and the process leading to the choice of the subsidy. Another point deserving attention is that the action of maintaining lax regulations on climate change shall not be deemed as a subsidy in accordance with existing WTO rules. Other WTO members are not empowered to take countervailing measures towards products originating from such countries. China should firmly hold the stance of not bearing enforceable obligations of reducing emission of greenhouse gases. Furthermore, China should firmly oppose to broaden the definition of subsidy so as to embrace the action of maintaining lax regulations on climate change.
The last part identifies the main conclusions of the article.
正文包括五章。
第一章概述了人类社会在当前所面临的气候变化问题、应对气候变化的国际、国内法律制度和措施、气候及气候变化与贸易自由化之间的相互影响、以及应对气候变化的贸易措施与WTO规则之间的关系。
第二章考察的是碳排放贸易措施与WTO之间的关系。
目前,碳排放贸易主要有两种类型。一是基于配额的碳排放贸易,又称总量控制与排放贸易,二是基于项目的碳排放贸易,主要有基于《京都议定书》的CDM/JI项目。WTO体制中与碳排放贸易有关的多边协定主要有GATT、GATS和SCM。
由于碳排放配额不属于有形商品,因此,至少在现阶段,一国直接针对碳排放配额进出口采取的措施不受GATT规制。但是,碳排放配额进出口在将来被纳入GATT调整范围也并非完全没有可能。具体而言,一国针对碳排放配额进出口采取的措施与GATT规则之间的潜在冲突主要有两种情形。一种情形是一国可能会对碳排放配额的进出口数量施加限制,从而违背了GATT第11条有关禁止数量限制的规定。另一种情形是一国可能会针对特定国家施加碳排放配额的进口限制,从而违背了GATT第11条有关禁止数量限制的规定,同时也有可能违背第1条有关最惠国待遇的规定。但是,只要实施的方法得当,第一类措施是很有可能基于GATT第20条(b)款获得豁免的,而第二类措施也有可能基于GATT第20条(b)款获得豁免,但是难度更大。另外还需要注意的是,由于碳排放贸易的实施会增加企业的成本继而影响到产品的竞争力,所以推行此种措施的国家通常会对相关产品的进口设置一定的要求或限制,如要求产品出口国也建立了类似的碳排放贸易机制等。由于此类与碳排放贸易有关的贸易限制措施针对的是传统的有形产品,因此毫无疑问是受到GATT规制的。由于碳排放配额本身不属于服务,因此,WTO成员方所采取的影响碳排放配额贸易的措施不属于GATS的调整范围。但是,CDM/JI项目属于GATS所界定的服务范畴。因此,WTO成员方所采取的影响此类项目投资与开发的措施便应当适用GATS的相关规定。并且,CDM/JI项目应划归WTO成员方具体承诺表中的环境服务部门。此外,WTO成员方所采取的影响与碳排放贸易有关的服务贸易的措施也属于GATS的调整范围。
碳排放贸易各环节中与SCM有关的主要是碳排放配额的初始分配。其中,免费分配全部碳排放配额的措施不构成补贴,而免费分配部分碳排放配额的措施构成可诉补贴。
就碳排放贸易而言,我国所面临的挑战将来自以下两个方面。首先,在与温室气体排放有关的传统货物贸易和服务贸易领域,我国可能会遭遇其他国家所采取的单边限制措施。其次,在碳排放贸易领域,我国CERs的出口可能会遭遇其他国家的数量限制或其他歧视性措施。此外,如果投资CDM项目在WTO体制内被视为一种服务的提供,那么我国针对CDM项目投资和运行所采取的措施就将受到GATS规则的约束。面临上述挑战,我国可从以下四个方面寻求应对之策:充分利用WTO规则来维护我国的权益和利益,加强有关温室气体排放控制的立法,打造碳排放交易信息平台、培育碳排放交易市场,以及在适当的时候建立总量控制与排放贸易机制。
第三章探讨的是应对气候变化的边境税收调整措施与WTO之间的关系。
边境税收调整措施主要包括两大类。一类是对进口产品征收与同类国产品同样的国内税,另一类是对出口产品退税。根据征税对象的不同,各国对进口产品所采取的应对气候变化的边境税收调整措施主要可分为两种类型。一种是直接对化石燃料征收碳税或能源税,另一种是对内涵碳(embodied carbon)或内涵能源(embodied energy)产品1征收碳税或能源税。前者针对产品的消费所造成的温室气体排放,而后者则是针对产品生产过程所造成的温室气体排放。前者属于直接针对进口产品开征的间接税,因此,只要WTO成员方对进口化石燃料课征的税负不高于对同类国产化石燃料课征的税负,并且对来自于另一成员方的化石燃料课征的税负不高于对来自任何第三国的同类化石燃料课征的税负,就不会构成对WTO规则的违背。后者则与WTO规则存在根本性的冲突,其根本原因在于该措施造成了“同类产品”之间的差别待遇。因此,要想在WTO框架内采取此类措施,就必须保证其符合GATT第20条例外条款的规定。如果以GATT第20条(b)款为依据,那么成员方应当注意的是该款所规定的“必需性”要求。如果以(g)款为依据,那么成员方应当注意的是该款所规定的“与……有关”以及“与国内措施一同实施”的要求。最后,此类措施还必须符合第20条引言的要求,即不得对情况相同的国家构成武断的、不合理的歧视待遇,也不得构成对国际贸易的变相限制。
根据退税依据的不同,碳税或能源税的出口退税也可分为两种情形。一是化石燃料的出口退税,二是针对产品生产过程所耗化石燃料的出口退税。就第一种情形而言,只要WTO成员方对出口化石燃料的退税额或免税额不超过实际收缴税额或应缴税额,均不构成出口补贴。第二种情形的退税依据是出口产品生产过程所耗化石燃料所背负的碳税或能源税,属于出口国对出口产品生产过程中所消耗的投入物开征的前期累积间接税,因而应当适用SCM附件1出口补贴清单中(h)款后半段的规定。也就说,WTO成员方可以对出口产品退还或免除该国对作为其生产投入物的化石燃料已征或应征的税款,即使其同类产品在供国内消费时无法享受此待遇。当然,所退还或免除的税款不能超过已征或应征税款。
应对气候变化的边境税收调整措施对我国这样的能源密集型产品出口大国的影响是显而易见的。对此,我国应从以下几个方面来进行应对:调整优化能源结构,提高能源资源利用效率;调整优化出口结构,限制两高一资产品(即高耗能、高污染、资源性产品)出口;推行税制绿化改革,强化税收的资源保护功能;加强对WTO相关规则的研究,充分利用WTO争端解决机制。
第四章关注的是产品碳标识认证与WTO之间的关系。
产品碳标识是一种以应对气候变化为最终目的,以披露产品碳足迹为主要内容的环境标识。根据认证主体的不同,产品碳标识认证可分为政府部门主导和民间机构主导两大类。而根据产品碳标识的使用是否具有强制性,政府部门主导的产品碳标识认证还可进一步分为强制性产品碳标识认证和自愿性产品碳标识认证两大类。相对于其他类型的产品标识而言,产品碳标识最为突出的特点就在于它所披露的信息是与产品特征无关的生产加工过程和方法。
产品碳标识的认证主要涉及GATT以及TBT两项多边协定。由于TBT是对产品标识做出具体规定的协定,所以,在WTO框架下对产品碳标识认证进行分析应首先适用TBT的相关规则,然后适用GATT的相关规则。政府部门主导的强制性的涉及产品使用过程的碳标识认证属于TBT的调整范围。具体而言,WTO成员方根据TBT所承担的义务主要有四项:国民待遇和最惠国待遇义务;不得对国际贸易造成不必要的障碍;以相关的国际标准作为拟定技术法规的基础;以及与透明度相关的通知、磋商等义务。而GATT中与政府部门主导的强制性产品碳标识认证相关的义务主要有国民待遇、最惠国待遇和一般性禁止数量限制义务。
政府部门主导的自愿性的涉及产品使用过程的产品碳标识认证也属于TBT的调整范围。WTO成员方因此而承担的义务主要体现在TBT第4条以及附件3的规定。GATT项下与政府部门主导的自愿性产品碳标识认证相关的义务主要是国民待遇和最惠国待遇义务。
对于境内民间机构主导的产品碳标识认证,WTO成员方也应当采取一切可能的合理措施以确保其符合TBT附件3所规定的良好行为规范。如果从事产品碳标识认证的民间机构实际上是听命于政府,且对政府有较强的依赖性,那么该民间机构所从事的产品碳标识认证就应当被认定为政府行为。如果该民间机构在产品碳标识认证方面违背了GATT国民待遇和最惠国待遇原则,那么其政府应当承担相应的法律责任。
目前,国外已有不少学者建议利用产品碳标识认证来向我国施加减排压力。对此,中国应从以下三个方面展开应对工作。首先,应加快开展我国的产品碳标识认证工作。其次,积极寻求与其他国家和地区的产品碳标识的相互认可。最后,积极参与WTO框架下相关议题的谈判,以促成有利于我国利益之规则的形成。
第五章研究的是应对气候变化补贴与WTO之间的关系。应对气候变化补贴对于贸易的负面影响主要在于其降低了本国产品的生产成本,从而减损了其他未实施补贴国家同类产品的市场准入机会。以应对气候变化补贴的目的为标准,可将其划分为两种类型。第一种类型的应对气候变化补贴本身具有应对气候变化的真实目的,但其实施后果造成了对国外生产商的歧视。此种补贴应当被允许在一定限度内使用。另一种应对气候变化补贴则纯粹是国内产业寻租的结果,其本身并不具有应对气候变化的真实目的。这种类型的应对气候变化补贴应当成为多边贸易规则重点防范的对象。但是,依据现有WTO补贴与反补贴规则,很多以应对气候变化为真实目的的补贴都可能被判定为禁止性补贴或可诉性补贴,从而在很大程度上限制了WTO成员方采取正当的应对气候变化补贴措施的自由。因此,要为各国推行正当的应对气候变化补贴铺平道路,就必须对现有WTO补贴与反补贴规则进行完善。目前比较可行的办法是借鉴GATT第20条模式,在SCM中增加环保例外条款。由于存在科学上的不确定性和政治因素的介入,正当性应对气候变化补贴与保护主义性质的应对气候变化补贴之间的界限在目前还比较模糊。因此,WTO专家小组和上诉机构在考察相关措施的实质内容以外,还需要对其决策过程进行考察。此外,依据现有WTO规则,一国在应对气候变化领域放松管制的行为不构成补贴。他国无权对其出口产品采取反补贴措施。我国应坚定不承担强制性减排义务的立场,同时坚决反对将SCM有关补贴的定义扩大到应对气候变化领域放松管制的行为。
最后,结束语概述了本文的主要结论。
This paper will undertake a study on the relationship between the trade-related measures addressing climate change and WTO rules from legal perspective. First, it analyzes the possible conflicts between them. Secondly, it seeks the effective means to resolve the conflicts. Lastly, it takes an overview of China’s legislation and practice in related areas, summarizes the challenges and influences the various trade-related measures addressing climate change impose on China’s trade, and provides the countermeasures.
This paper consists of three parts, namely, the introduction, the main body and conclusion.
The introduction provides an overview of the research background, the current research results domestically and abroad, the purpose and significance, the research methods, and the framework of this paper. The main body includes five chapters. Chapter one summarizes the issues of climate change we are confronted with currently, the international and domestic laws and measures addressing climate change, the influence between climate change and trade liberalization, and the relationship between the trade-related measures addressing climate change and WTO rules.
Chapter two examines the relationship between carbon emission trading system and WTO rules. Currently, there’re two types of carbon emission trading. One is based on allowances, also called cap-and-trade. The other is based on project, mainly including Clean Development Mechanism and Joint Implementation project based on Kyoto Protocol. The multilateral agreements related to carbon emissions trading within the WTO framework include GATT, GATS and SCM. The measures applied directly to the trade of carbon emission allowances fall outside the scope of GATT at least in short term since the allowances are not goods.
However, it is not impossible that the trade of carbon emission allowances will be covered by GATT in the future. Specifically speaking, the measures applied directly to the trade of carbon emission allowances will conflict with the provisions of GATT in two situations. The first situation is that the quantitative restrictions on the trade of carbon emission allowances would violate Article XI of GATT. The second situation is that the import restrictions on the carbon emission allowances issued by certain countries would violate Article XI and Article I of GATT. However, the first type of measures would very likely be justified under paragraph (b) of Article XX of GATT if they are implemented appropriately. Nevertheless, it is more difficult for the second type of measures to be justified under paragraph (b) of Article XX of GATT. Moreover, the countries adopting carbon emissions trading system would very likely impose certain requirements or restrictions on related products, such as requiring that the exporting countries also adopt the similar system, since the production cost of the domestic products would be increased due to the application of carbon emissions trading system. Such measures undoubtedly fall within the scope of GATT because they are applied to tangible products.
GATS does not apply to the measures affecting carbon emissions trading adopted by WTO members since the allowances could not be deemed as services. However, the CDM/JI projects should be deemed as services defined by GATS. Therefore, the measures affecting the investment and development of such projects taken by WTO members fall within the scope of GATS. Moreover, the CDM/JI projects should be classified as environmental services sector in the Schedule of WTO members. Besides, the measures affecting the trade of services related to carbon emissions trading also fall within the scope of GATS.
Among all the components of the carbon emissions trading, what is relevant to SCM is the initial allocation of allowances. To allocate all of the allowances freely does not constitute subsidy, while to allocate part of the allowances freely constitutes actionable subsidy.
As for carbon emissions trading, the challenges confronting China include two aspects. First, China may be confronted with unilateral trade restriction measures in the traditional areas of trade of goods and trade of services. Second, the export of CERs may be confronted with quantitative restrictions or other discriminatory measures. Furthermore, the measures applied to the investment and operation of CDM projects should be governed by the rules of GATS if such projects are deemed as services. Facing the above challenges, China should take countermeasures from the following four aspects: (1) to make full use of WTO rules to protect our country’s interest; (2) to reinforce the legislation on controlling the emission of greenhouse gases; (3) to build carbon emission trading information exchanging platform and cultivate carbon emissions trading market; and (4) to establish carbon emission trading scheme when it is appropriate.
Chapter three focuses on the relationship between border tax adjustment measures addressing climate change and WTO.
Border tax adjustment measures include two types. One is to apply the same domestic tax to imported products as to like domestic products. The other is the rebate of tax with regard to exported products. Based on the objects of tax, border tax adjustment measures addressing climate change can be divided into two types. One is to apply carbon/energy tax directly to fossil fuels. The other is to apply carbon/energy tax to the imported products based on embodied carbon/energy.1 The former is aimed at the greenhouse gas emission during the consumption of the products, and the latter is aimed at the greenhouse gas emission during the manufacturing process of the products. Since the former is indirect tax applied directly to imported products, it will not violate WTO rules as long as the tax rate applied by the WTO members to imported fossil fuels is not higher than that applied to like domestic fossil fuels, and the tax rate applied to the fossil fuels originating from one WTO member is not higher than that applied to the like fossil fuels originating from any other country. The latter is essentially in conflict with WTO rules, since it creates discrimination among like products. Therefore, WTO members must ensure that such measures meet the requirements of Art.XX of GATT so that they could be justified. If citing paragraph (b) of Art.XX, the WTO member should pay special attention to the requirement of“necessity”. If citing paragraph (g) of Art.XX, the WTO member should pay special attention to the requirements of“relating to……”and“in conjunction with restrictions on domestic production or consumption”. Lastly, such measures must meet the requirement of the chapeau of Art.XX, namely, not to constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade.
Rebate of carbon/energy tax upon export can also be divided into two types in accordance with the basis. One is rebate of carbon/energy tax upon export of fossil fuels, and the other is rebate of carbon/energy tax applied to the fossil fuels consumed in the production of the exported products. As for the first type, the exemption of exported fossil fuels from carbon/energy taxes, or the rebate of such duties or taxes in an amounts not in excess of those which shall accrue or have accrued, shall not be deemed to be export subsidies. The basis for the second type of carbon/energy tax rebate is the carbon/energy tax applied to the fossil fuels consumed in the production process of the exported products, which belongs to prior-stage cumulative indirect tax on goods or services used in the production of exported products, so the latter part of paragraph (h) of Annex I of SCM shall apply to such a situation. In other words, WTO members could exempt or return the carbon/energy tax applied to the fossil fuels consumed in the production of the exported products, even if the like products sold for domestic consumption can not enjoy such treatment. Of course, the amounts of exemption or rebate of carbon/energy taxes shall not exceed those which shall accrue or have accrued.
As a big exporting country of energy-intensive products, China will undoubtedly suffer serious impact from border tax adjustment measures addressing climate change. Therefore, China should take countermeasures from the following aspects: (1) to adjust and optimize the energy sources, and improve energy efficiency ; (2) to adjust and optimize the pattern of export, and restrict the export of energy-intensive, pollution-intensive, and resources-intensive products; (3) to green the tax system, and reinforce the resource protection function of tax; (4) to reinforce the research of related WTO rules, and make full use of the WTO dispute settlement system.
Chapter four considers the relationship between product carbon labeling and WTO.
Product carbon label is a kind of environmental label which reveals the carbon footprint of certain products. Product carbon labeling can be divided into two types in accordance with the institution in charge of it. One is conducted by government, and the other is conducted by non-governmental bodies. Product carbon labeling conducted by government can be further divided into enforceable carbon labeling and voluntary carbon labeling. As compared with other kinds of product labels, product carbon label is prominent in revealing the production and process method which is not related to the product’s characteristics.
Product carbon labeling is mainly relevant to GATT and TBT. According to the general interpretative note to Annex 1A, the provision of TBT shall prevail in the event of conflict between a provision of the GATT and a provision of TBT. Enforceable carbon labeling conducted by government and related to consumption of products falls within the scope of TBT. The obligations for WTO members stipulated by TBT include: (1) most-favored-nation treatment and national treatment; (2) not to be more trade-restrictive than necessary to fulfill a legitimate objective; (3) to use relevant international standards as the basis for drafting technical regulations; and (4) the obligations related to transparency such as notice and consultation.
Voluntary carbon labeling conducted by government and related to consumption of products also falls within the scope of TBT. The obligations for WTO members are provided by Art. IV and Annex III of TBT. The obligations for WTO members stipulated by GATT are mainly national treatment and most-favored-nation treatment. As for the product carbon labeling conducted by non-governmental bodies, WTO members also shall take such reasonable measures as may be available to them to ensure that non-governmental bodies comply with the code of good practice in Annex III to TBT. If the non-governmental bodies are controlled by the government in practice, and dependent on the government to a great extent, the product carbon labeling conducted by such non-governmental bodies shall be deemed to be actions of government. If such non-governmental bodies violate the obligations of national treatment and most-favored-nation treatment of GATT, the government shall assume the legal responsibilities accordingly.
Currently, many scholars abroad suggest using product carbon labeling to urge China to adopt measures to reduce the emission of greenhouse gases. Accordingly, China should take countermeasures from the following aspects: (1) to promote the product carbon labeling domestically; (2) to seek mutual acknowledgement of product carbon labels with other countries or districts; (3) to take part in WTO negotiations on relevant issues initiatively so as to facilitate the formation of rules in favor of China.
Chapter five analyzes the relationship between climate change subsidy and WTO rules. The adverse effect of climate change subsidy on trade is that the subsidy reduces the cost of domestically produced products so it impairs the market access chances of like products from other countries which do not provide such subsidies. Climate change subsidy can be divided into two types in accordance with the purpose. The first type is really aimed to address climate change, but its effect leads to discrimination towards producers abroad. Such kind of subsidies should be allowed to be used to a certain extent. The second type may have no real impact on climate change, but the result of domestic industry rent seeking. Such kind of subsidies should be prevented and prohibited by multilateral trade rules. However, many subsidies really aimed to address climate change may be classified as prohibited subsidies or actionable subsidies in accordance with the current subsidies rules, so this will limit the freedom of WTO members to adopt legitimate climate change subsidies. Therefore, it is necessary to reform existing WTO subsidies rules in order to provide adequate scope for legitimate subsidies. Currently, the feasible approach is to supplement subsidies rules with an explicit environmental exception along the lines of Article XX of GATT. Due to scientific uncertainties and interception of politics, it is difficult to draw a clear line between legitimate subsidies and protectionist subsidies. Thus, it requires that WTO panels and Appellate Body examine both the substantive context for and the process leading to the choice of the subsidy. Another point deserving attention is that the action of maintaining lax regulations on climate change shall not be deemed as a subsidy in accordance with existing WTO rules. Other WTO members are not empowered to take countervailing measures towards products originating from such countries. China should firmly hold the stance of not bearing enforceable obligations of reducing emission of greenhouse gases. Furthermore, China should firmly oppose to broaden the definition of subsidy so as to embrace the action of maintaining lax regulations on climate change.
The last part identifies the main conclusions of the article.
引文
1、陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版。
2、夏建新等编:《全球环境变迁》,中央民族大学出版社2006年版。
3、〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版。
4、〔日〕山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版。
5、政府间气候变化专门委员会,《气候变化2007:综合报告》。
6、〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版。
7、陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版。
8、赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版。
9、骆高远,冯利华著:《气候变化及其影响研究》,中国科学技术出版社2005年版。
10、《气候变化国家评估报告》编写委员会编:《气候变化国家评估报告》,科学出版社2007年版。
11、〔美〕诺曼·迈尔斯著,王正平等译:《最终的安全———政治稳定的环境基础》,上海译文出版社2001年版。
12、恩格斯著:《自然辩证法》,人民出版社1971年版。
13、陈刚著:《京都议定书与国际气候合作》,新华出版社2008年版。
14、〔法〕亚历山大·基斯:《国际环境法》,张若思译,法律出版社2000年版。
15、杨兴:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版。
16、政府间气候变化专门委员会,《IPCC第二次评估:气候变化1995》。
17、〔美〕希拉里·弗伦奇著,李丹译:《消失的边界——全球化时代如何保护我们的地球》,上海译文出版社2002年版。
18、庄贵阳,陈迎著:《国际气候制度与中国》,世界知识出版社2005年版。
19、OECD贸易与环境专家联合论坛:《贸易与环境影响》,丁德宇、唐春林、张光明译,中国环境科学出版社1996年版。
20、赵玉焕著:《贸易与环境:WTO新一轮谈判的新议题》,对外经济贸易大学出版社2002年版。
21、〔英〕帕特莎·波尼、埃伦·波义尔:《国际法与环境》(第二版),那力、王彦志、王小钢译,高等教育出版社2007年版。
22、那力、何志鹏编著:《WTO与环境保护》,吉林人民出版社2002年版。
23、李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版。
24、蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版。
25、赵维田、刘敬东编著:《WTO:解释条约的习惯规则》,湖南科学技术出版社2006年版。
26、赵维田著:《世界贸易组织法》,吉林人民出版社2000年版。
27、林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版。
28、鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版。
29、周杰、张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家的视角》,科学出版社2005年版。
30、王曦编著:《国际环境法》,法律出版社2005年版。
31、幸红著:《污染控制策略创新——排污权交易及其法律规范》,华南理工大学出版社2007年版。
32、邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版。
33、陈卫东著:《WTO例外条款解读》,对外经济贸易大学出版社2002年版。
34、臧立著:《世界贸易组织法》,法律出版社2003年版。
35、桑东莉著:《可持续发展与中国自然资源物权制度之变革》,科学出版社2006年版。
36、王贵国著:《世界贸易组织法》,法律出版社2003年版。
37、李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版。
38、〔比〕约斯特?鲍威林:《国际公法规则之冲突——WTO法与其他国际法规则如何联系》,周忠海等译,法律出版社2005年版。
39、〔英〕庇古著:《福利经济学》,金镝译,华夏出版社2007年版。
1、世界环境与发展委员会编著:《我们共同的未来》,国家环保局外事办公室译,世界知识出版社1989年版。
2、许云霄编著:《公共选择理论》,北京大学出版社2006年版。
1、杞忧:《人类面临的共同挑战——全球气候变暖》,载《生态经济》2008年第4期。
2、庄贵阳:《后京都时代国际气候治理与中国的战略选择》,载《世界经济与政治》2008年第8期。
3、董勤:《美国气候变化政策分析》,载《现代国际关系》2007年第11期。
4、邓春梁:《美国气候变化相关立法进展及其对中国的启示》,载《世界环境》2008年第2期。
5、朱松丽,徐华清:《英国的能源政策和气候变化应对策略——从2003版到2007版能源白皮书》,载《气候变化研究进展》2008年第4卷第5期。
6、王瑞彬:《国际气候变化机制的演变及其前景》,载《国际问题研究》2008年第4期。
7、解振华:《应对气候变化问题中国真抓实干》,载《WTO经济导刊》2008年第11期。
8、吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000第4期。
9、杨励,肖志坚:《国外技术性贸易措施对我高新产品的出口影响》,载《经济研究导刊》2009年第8期。
10、《国外技术性贸易措施令中国损失近500亿美元》,载《纺织服装周刊》2009年第2期。
11、李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报》(社会科学版)2008年第1期。
12、蔡守秋,张建伟:《论排污权交易的法律问题》,载《河南大学学报(社会科学版)》2003年第5期。
13、虞锡君:《减排背景下完善排污权交易机制探析——以全国首个试点城市浙江省嘉兴市为例》,载《农业经济问题》2009年第3期。
14、赵惊涛:《排污权交易与清洁发展机制》,载《当代法学》2008年第5期。
15、徐建凤:《碳交易市场风险隐现》,载《能源》2009年5期。
16、李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
17、郭艳红:《我国矿产资源税费制度探讨》,载《资源与产业》2009年第3期。
18、焦盛荣:《论我国生态税法律制度的构建与完善》,载《兰州大学学报(社会科学版)》2009年第3期。
19、陈霖,郑乐:《警惕贸易顺差背后的“生态逆差”现象——从内涵能源视角看我国贸易结构的调整》,载《国际贸易》2008年第11期。
20、付加锋,高庆先:《中国国际贸易中的内涵二氧化碳排放及其空间特征》,载《资源开发与市场》2009年第7期。
21、李春根,计敏:《完善我国生态税收政策的若干建议》,载《税务研究》2009年第4期。
22、贾建华,宋文贤:《环境标志制度对发展中国家的贸易壁垒及我国的对策》,载《北京科技大学学报(社会科学版)》,2001年第2期。
23、李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
24、边永民:《贸易措施在减排温室气体制度安排中的作用》,载《南京大学学报(哲学人文科学社会科学)》2009年第1期。
25、幸红,《WTO与中国环境标志法律对策》,载《河北法学》2005年第2期。
26、刘波,《论中国环境标志法律制度的建立和完善》,载《法学论坛》2005年第4期。
1、郑庭伟:《论排污权》,载吕忠梅主编:《环境资源法论丛》(第五卷),法律出版社2005年版。
1、朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年。
2、赵惊涛:《排污权研究》,吉林大学博士学位论文,2008年。
3、王绍媛:《国际服务贸易自由化研究》,东北财经大学博士学位论文, 2004年。
4、于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,.2007年。
5、朱晓勤:《世贸组织与市场准入有关的环境措施法律问题研究》,厦门大学博士学位论文,2003年。
6、李本:《WTO框架下的补贴与反补贴协定研究》,华东政法大学博士学位论文,2004年。
7、单一:《WTO框架下补贴与反补贴制度研究》,华东政法大学博士学位论文,2007年。
1、宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
2、刘秀凤:《清洁发展机制时下要机智》,载《中国环境报》2009年4月3日第6版。
1、《联合国气候变化框架公约》。
1、《纽约城大小的冰架断裂南极气温上升令人忧》, http://www.022net.com/2009/4-30/445950402538675.html (访问日期:2010年3月15日)。
2、《巨型冰层将脱离南极威尔金斯冰架》, http://www.gmw.cn/CONTENT/2009-05/02/content_916210.html (访问日期:2010年3月15日)。
3、《中国江河防洪丛书(总论卷)》,《中国’98大洪水》, http://sfdh.chinawater.com.cn/search/Detail.wct?SelectID=3817&RecID=13 (访问日期:2010年3月15日)。
4、《低温雨雪冰冻灾害共造成直接经济损失1516.5亿元》, http://www.96116.net/edu/yuceiyujing/zaiqingfabu/2008/4/92426.shtml (访问日期:2010年3月15日)。
5、《大气中二氧化碳浓度创新高》, http://discovery.cctv.com/20080123/101338.shtml (访问日期:2010年3月15日)。
6、中英气候变化合作项目之“省级决策者能力建设培训”教材,第五章《气候变化的影响与适应性》,http://www.ccchina.gov.cn/cn/Public_Right.asp?class=11 (2010年3月15日访问)。
7、《奥巴马气候变化政策含义》, http://www.weather.com.cn/static/html/article/20090213/24297.shtml (访问日期:2010年3月15日)。
8、张钦:《欧盟发出“双绿”指令中国家电产品出口受创》, http://homea.people.com.cn/GB/3563964.html (访问日期:2010年3月15日)。
9、商务部:《2008年欧盟企业温室气体排放减少3.6%》, http://cdm.ccchina.gov.cn/web/index.asp (访问日期:2010年3月15日)。
10、《CDM项目融资方式简介和比较》, http://www.hncdm.com/Article/Html/1918.html (访问日期:2010年3月15日)。
11、CDM项目数据库, http://cdm.ccchina.gov.cn/web/item_data.asp?ColumnId=63 (访问日期:2010年3月15日).
12、北京环境交易所CDM信息服务与生态补偿促进中心简介, http://www.cbeex.com.cn/article/ywzx/cdmxxfwystbccjzx/zxjj/ (访问日期:2010年3月15日)。
13、杨小舟,《美国威胁对中印商品征收二氧化碳税》, http://news.sina.com.cn/w/2007-09-27/032713980894.shtml (访问日期:2010年3月15日)。
14、《法拟对进口商品征二氧化碳税》, http://www.gutx.com/news/gjcj/402808.htm (访问日期:2010年3月15日)。
15、《国税总局环保部调研碳税方案或明年出台》,载《华夏时报》2009年5月13日;《我国有望率先推出碳税方案能源税可能取消》, http://news.xinhuanet.com/fortune/2009-04/21/content_11224158.htm (访问日期:2010年3月15日)。
16、《周大地:从全球变暖看能源结构调整迫在眉睫》, http://scitech.people.com.cn/GB/5338643.html (访问日期:2010年3月25日)。
17、《中国的能源管理和能源结构调整》, http://news.xinhuanet.com/theory/2008-04/08/content_7940992.htm (访问日期:2010年3月25日)。
18、《抑制“两高一资”产品出口的政策力度进一步加大》, http://www1.www.gov.cn/2008jhbg/content_924848.htm (访问日期:2010年3月25日)。
19、《中国有效控制“两高一资”产品出口》, http://www.tnet.gov.cn/jsp/sites/site?action=show&id=19115 (访问日期:2010年3月25日)。
20、唐丁丁:《积极推进中国环境标志计划,引导全社会的可持续消费,促进节能减排目标的实现》, http://www.sepacec.com/ztyt/hjbzymyfz/200906/t20090610_152635.htm (访问日期:2010年3月25日)。
21、中国国家发展和改革委员会气候变化司:《落实巴厘路线图——中国政府关于哥本哈根气候变化会议的立场》, http://qhs.ndrc.gov.cn/gwdt/t20090521_280386.htm (访问日期:2010年3月25日)。
22、Mike Hulme,《气候变化:科学足够,现在是政治问题了》, http://www.scidev.net/zh/climate-change-and-energy/climate-policy/opinions/zh-134749.html (2010年4月2日访问)。
1、WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996.
2、WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998.
3、WTO Appellate Body Report , European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001.
4、WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996.
5、WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, 9 September 1997.
6、WTO Panel Report, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/R/ECU, 22 May 1997.
7、WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005.
8、WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001.
9、WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999.
10、WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002.
11、WTO Panel Report, Indonesia - Certain Measures Affecting the Automobile Industry, WT/DS54/R, 2 July 1998.
12、WTO Panel Report, European Communities-- Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/R, 18 September 2000.
13、WTO Panel Report, European Communities—Trade Description of Sardines,WT/DS231/R 29 May 2002.
14、WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 25 September 1996.
15、WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002.
16、WTO Panel Report, Indonesia—Certain Measures Affecting the Automobile Industry, WT/DS55/R, 2 July 1998.
17、GATT Panel Report, United States—Restrictions on Imports of Tuna, 3 September 1991, DS21/R.
18、GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances ( L/6175 - 34S/136), adopted on 17 June 1987.
19、GATT Panel Report, Japan—Trade in Semi-conductors, 35S/116, 24 March 1988.
20、WTO Panel Report, Canada—Certain Measures Concerning Periodicals, WT/DS31/R, 14 March 1997.
21、WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June 2001.
22、WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999.
23、WTO Panel Report, United States - Final Countervailing Duty Determination with Respect to Certain Softwood Lumber from Canada, WT/DS257/R, 29 August 2003.
24、WTO Panel Report, United States–Subsidies on Upland Cotton, WT/DS267/R, 8 September 2004.
25、WTO Panel Report,Japan-- Measures Affecting Consumer Photographic Film and Paper, WT/DS44 /R, 31 March 1998.
26、WTO Appellate Body Report, United States - Subsidies on Upland Cotton,WT/DS267/AB/R, 21 March 2005.
27、WTO Appellate Body Report, United States– Final Countervailing DutyDetermination With Respect To Certain Softwood Lumber From Canada,WT/DS257/AB/R, 19 January 2004.
28、WTO Appellate Body Report, United States - Tax Treatment For "Foreign Sales orporations,WT/DS108/AB/R, 20 March 2000.
1、David G Victor, The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming, Princeton University Press, 2001.
2、J·H·Jackson, W·J·Davey and A·O·Sykes, Legal Problems of International Economic Relations, St. Paul, Minnesota: West Group, 2002.
3、Anupam Goyal, The WTO and International Environmental Law: Towards Conciliation, Oxford University Press, 2006.
4、Daniel C. Esty, Greening the GATT: Trade, Environment and the Future, Institute for International Economics, 1994.
5、Edwin Woerdman, The Institutional Economics of Market-based Climate Policy, Elsevier B.V.,2004.
6、T.H.Tietenberg, Emissions Trading: Principles and Practice, 2nd Edition, Resources for the Future, 2006.
7、J.H.Dales, Pollution, Property and Prices: An Essay in Policy-making and Economics, University of Toronto Press, 1970.
8、A. Denny Ellerman, Barbara K. Buchner, Carlo Carraro, Allocation in the European Emissions Trading Scheme: Rights, Rents and Fairness, Cambridge University Press, 2007.
9、International Energy Agency, CO2 Emissions from Fuel Combustion, 2008 Edition, Organization for Economic Cooperation & Development, 2008.
10、John H. Jackson, The World Trading System: Law and Policy of International Economic Relations, 2nd Edition, The MIT Press, 1997.
11、Sunstein, Cass R. Risk and Reason, Cambridge University Press, 2002.
12、Mac Benitah, The Law of Subsidies under the GATT/WTO System, Kluwer Law International, 2001.
1、R.E. Hudec, The Product-Process Doctrine in GATT/WTO Jurisprudence, in M. Bronckers, R. Quick eds., New Directions in International Economic Law: Essays in Honour of John H. Jackson, The Hague: Kluwer Law International, 2000.
2、Piero with M.H.Dobb ed., Works and Correspondence of David Ricardo Vol.IV: Pamplets and Papers 1815-1823, Cambridge University Press, 1951.
3、Rüdiger Wolfrum,ed.,WTO- Trade in Services, Boston:Martinus Nijhoff Publishers, 2008.
4、The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008.
5、Martijn Wilder, Monique Willis & Mina Guli, Carbon Contracts, Structuring Transactions: Practical, Experiences, in David Freestone & Charlotte Streck eds., Legal Aspects of Implementing the Kyoto Protocol Mechanisms, 2005.
6、Climate Change: The UK Programme 2006, 2006.
7、Black, Henry Campbell, Garner, Bryan A. ed., Black’s Law Dictionary, 9th edition, West Group, 2009.
8、Frieder Roessler, The Concept of Nullification and Impairment in the Legal System of WTO, at Petersmann ed., International Trade Law and GATT/WTO Dispute Settlement System, Kluwer Law International, 1982.
1、Sangmin Shim, Korea’s Leading Role in Joining the Kyoto Protocol with the Flexibility Mechanism as“Side-payments”, The Georgetown International Environmental Law Review, Issue 2, 2003.
2、Bernd G. Janzen, Trade Law And Climate Change: Convergence Or Conflict?, Metropolitan Corporate Counsel, Northeast Edition, Mar. 2008.
3、Peggy Rodgers Kalas, Alexia Herwig, Dispute Resolution Under the Kyoto Protocol, Ecology Law Quarterly, Vol.27, 2000.
4、Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review,Vol.14, 2006.
5、R. Lyster, Common but Differentiated? Australia’s Response to Global Climate Change, Georgetown International Environmental L aw Review,Vol. 16 , 2004.
6、J. Beghin, M. Potier, Effects of Trade Liberalization on the Environment in the Manufacturing Sector, The World Economy, Vol.20 (4), 1997.
7、Marino Marcich, Trade and Environment: What Conflict?, Law & Policy of International Business, Vol.31, 2000.
8、Garrett Hardin, The Tragedy of the Commons, Science, 1968.
9、Shui, B. and R. C. Harriss. The Role of CO2 Embodiment in US-China Trade, Energy Policy, Vol. 34(18), 2006.
10、Tania Voon, Sizing up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10.
11、Esty, Bridging the Trade-Environment Divide, Journal of Economic Perspective, Vol. 15, 2001.
12、Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007.
13、Peter J. Fontaine, The Gathering Storm, Pub. UTIL. FORT., Aug. 2004.
14、Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006.
15、Andrew Green, Tracey Epps, Is There a Role for Trade Measures in Addressing Climate Change?, U.C. Davis Journal of International Law and Policy,Vol.15,2008.
16、Anita Halvorssen, Common,but Differentiated Commitments in the Future Climate Change Regime- Amending the Kyoto Protocol to Include Annex C and the Annex C Mitigation Fund, Colorado Journal of International Environmental Law and Policy, Vol. 18, 2007.
17、Jonathan Donehower, Analyzing Carbon Emissions Trading: A Potential CostEfficient Mechanism to Reduce Carbon Emissions, Environmental Law, Vol.38, 2008.
18、Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999.
19、Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999.
20、M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London.
21、Markus W. Gehring , Charlotte Streck, Emissions Trading: Lessons From SO2 and NO2 Emissions Allowance and Credit Systems Legal Nature, Title, Transfer, and Taxation of Emission Allowances and Credits, April 2005 Issue of ELR News & Analysis?.
22、Jillian Button, Carbon: Commodity or Currency? The Case For an International Carbon Market Based on The Currency Model, Harvard Environmental Law Review, Vol.32, 2008.
23、Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review , Vol.19, 2007.
24、Joost Pauwelyn, The Role of Public International Law in the WTO: How Far Can We Go?, American Journal International Law, Vol.95, 2001.
25、Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008.
26、Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999.
27、T.P.Hill, On Goods and Services, Review of Income and Wealth, Vol.23, No.4, 1997.
28、Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3,1999.
29、David Harrison Jr., Per Klevnas, Albert L. Nichols, Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, Environmental Law Reporter News & Analysis, Vol.38, 2008.
30、Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, 2008.
31、Gary C. Hutbauer, Carol Gabyzon, The Evolution of Border Tax Adjustments, report prepared for the Center for Strategic Tax Reform, March 1993.
32、OECD, Economic/Fiscal Instruments: Taxation (i.e. carbon/ energy), Annex I Expert Group on the United Nations Framework Convention on Climate Change, working paper No. 4, OECD/GD(97)188.
33、Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005.
34、Report of the Working Party established by GATT on 28 March 1968, Consolidated Document on the Examination of Practices of Contracting Parties in relation to Border Tax Adjustments (L/3389), 6 May 1970.
35、Swedish Tax Agency, Facts about Swedish Excise duties, 2007.
36、Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005.
37、Gavin Goh, The World Trade Organization, Kyoto and Energy Tax Adjustment at the Border, Journal of World Trade, Vol.38, Issue 3, 2004.
38、Quick and Lau, Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the“Like Product-”and“PPM-”Debates, Journal of International Economic Law, Vol.6, 2003.
39、Paul Demaret, Raoul Stewardson, Border Tax Adjustments under GATT and EC Law and General Implications for Environmnetal Taxes, Journal of World Trade , Vol.28, No.5, 1994.
40、Atsuko Okubo, Environmental Labeling Programs and The GATT/WTO Regime, Georgetown International Environmental Law Review,Vol.11,Spring 1999.
41、Environment Eco-labelling in the EU: a comparative study of the pulp and paper industry in the UK and Sweden. Euro. Env. 1996, 6(2).
42、Seung Wha Chang, GATTing a green trade barrier - eco-labelling and the WTO Agreement on Technical Barriers to Trade, Journal of World Trade, Vol. 31(1) , 1997.
43、Ernst-Ulrich Petersmann, International Trade Law and International Environmental Law: Prevention and Settlement of International Environmental Disputes in GATT, Journal of World Trade,Vol.27,1993.
44、Certification System Would Classify Tropical-Timber Goods, Nikkei Weekly, Dec. 28, 1992.
45、Brian F. Chase, Tropical Forests and Trade Policy: The Legality of Unilateral Attempts to Promote Sustainable Development under The GATT, Hastings International and Comparative Law Review,Vol.17,Winter 1994.
46、Cristian Tietje, Voluntary Eco-Labelling Programmes and Questions of State Responsibility in the WTO/GATT Legal System, Journal of World Trade, Vol.29, 1995.
47、Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006.
48、Yandle, Bruce and Stuart Buck, Bootleggers, Baptists and the Global Warming Battle, Harvard Environmental Law Review, Vol. 26, 2002.
49、Popp, D. , R&D Subsidies and Climate Policy: Is There a "Free Lunch"?, National Bureau of Economic Research Working Paper Series, WP 10880, Cambridge, MA, 2004.
50、Joseph Stiglitz, A New Agenda for Global Warming, Economists’Voice, July 2006.
51、ZhongXiang Zhang, Lucas Assuncao, Domestic Climate Change Policies and the WTO, The World Economy, Vol. 27, 2004.
52、Hudec, Robert, Science and "Post-Discriminatory" WTO Law, BostonCollege International and Comparative Law Review,Vo.26, 2003.
53、Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure To Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Fall 2006.
1、Communication from the Commission to the Council and the European Parliament on EU Policies and Measures to Reduce Greenhouse Gas Emissions: Towards a European Climate Change Programme (ECCP), COM (2000) 88 final, annex 2,3.
2、Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
3、Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 amending Directive so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.
4、42 USC§13389.
5、Annex of Decision 3/CMP.1, Modalities and procedures for a clean development mechanism as defined in Article 12 of the Kyoto Protocol.
6、Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003.
7、European Parliament Resolution on the European Union’s Strategy for the Bonn Conference on Climate Change, B5-0473/2001.
8、42 U.S.C.§7651b.
9、America's Climate Security Act of 2007, S. 2191, 110th Cong.§6002 (2007).
10、Group of Negotiations on Services, Uruguay Round, Services Sectoral Classification List, Note by the Secretariat, MTN.GNS/W/120, 10 July 1991.
11、General Agreement on Trade in Services).
12、General Agreement on Trade in Services, Annex on Financial Services.
13、Report of the Working Party established by GATT on 28 March 1968, BorderTax Adjustments (L/3464), adopted on 2 December 1970.
14、Note by the Secretariat, Taxes and Charges for Environmental Purposes- Border Tax Adjustment, WT/CTE/W/47, 2 May, 1997.
15、EPCT/A/PV/9.
16、EPCT/C.II/11.
17、EPCT/C.II/W.5.
18、EPCT/W/181.
19、EPCT/TAC/PV/26.
20、Veena Jha et al., Ecolabelling and International Trade, U.N. Conference on Trade and Development, U.N. Doc. No. 70, UNCTAD/OSG/DP/70 (1993).
21、ISO, Business Plan of ISO /Technical Committee 207 /Sub -Committee 3, Enviormental Labeling, 1997.
22、GATT Secretariat, Negotiating History of the Coverage of the Agreement on Technical Barriers to Trade with Regard to Labelling Requirements, Voluntary Standards, and Processes and Production Methods Unrelated to Product Characteristics, WT/CTE/W/10, G/TBT/W/11, Aug. 29, 1995.
23、Committee on Technical Barriers to Trade, Decisions and Recommendations Adopted by the Committee since 1 January 1980– Revision, TBT/16/Rev.5.
24、Committee on Technical Barriers to Trade, Minutes of The Meeting Held on 14 July 1995, G/TBT/1/Rev.1, G/TBT/M/2.
25、Section 901, Public Law 101-627, 104 Stat. 4465-67, enacted 28 November 1990, codified in part at 16 U.S.C. 1685.
1、http://www.wmo.ch/pages/about/milestones_en.html (访问日期:2010年3月2日).
2、http://unfccc.int/essential_background/convention/status_of_ratification/items/2631.php(访问日期:2010年3月2日).
3、Second European Climate Change Programme, http://ec.europa.eu/environment/climat/eccpii.htm (访问日期:2010年3月2日).
4、“Text of 2007 State of the Union Address,”January 23, 2007, http://www.govexec.com/dailyfed/0107/012307sotutext.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
5、Legislation in the 110th Congress Related to Global Climate Change, http://www.pewclimate.org/what_s_being_done/in_the_congress/110thcongress.cfm (访问日期:2010年3月2日). (last visited on March 2, 2010).
6、Tatsuyoshi Saijo: The Kyoto Protocol and Global Environmental Strategies of the EU, the US and Japan: A Perspective from Japan, August 2001, available at http://www.iser.osaka-u.ac.jp/~saijo/cd/2001/saijo1.pdf (访问日期:2010年3月2日). (last visited on March 2, 2010).
7、S. 3036—the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/docUploads/L-Wonepager.doc (last visited on March 2, 2010).(访问日期:2010年3月2日).
8、Analysis of the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/analysis/l-w (访问日期:2010年3月2日). (last visited on March 2, 2010).
9、Climate Change Act 2008, http://www.defra.gov.uk/environment/climatechange/uk/legislation/index.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
10、Climate Change Act 2008—Key Provisions/Milestones, http://www.defra.gov.uk/environment/climatechange/uk/legislation/provisions.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
11、Carbon Pollution Reduction Scheme: Australia's Low Pollution Future, White Paper, December 2008, http://www.climatechange.gov.au/whitepaper/foreword.html (访问日期:2010年3月2日). (last visited on March 2, 2010).
12、Eileen Claussen, Elliot Diringer, A New Climate Treaty: U.S. Leadership after Kyoto, http://hir.harvard.edu/articles/1594/ (访问日期:2010年3月8日). (last visited on March 2, 2010).
13、Steve Charnovitz, Trade and Climate: Potential Conflicts and Synergies,p.2, http://www.pewclimate.org/docUploads/Trade%20and%20Climate.pdf (访问日期:2010年3月8日). (last visited on March 2, 2010).
14、Zhongxiang Zhang, Lucas Assuncao, Domestic Climate Policy and the WTO, p.4, http://papers.ssrn.com/abstract=288273 (访问日期:2010年3月8日). ( last visited on March 2, 2010).
15、Steve Charnovitz, Trade and Climate: Potential Conflicts and Synergies, p.3, http://www.pewclimate.org/docUploads/Trade%20and%20Climate.pdf (访问日期:2010年3月12日). (last visited on March 2, 2010).
16、S. 3036—the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/docUploads/L-Wonepager.doc (访问日期:2010年3月12日). (last visited on March 2, 2010).
17、A. Denny Ellerman et al., Pew Center on Global Climate Change, Emissions Trading in the U.S.: Experience, Lessons and Considerations for Greenhouse Gases vii (2003), p. ii, available at http://www.pewclimate.org/docUploads/emissions_trading.pdf (last visited on March 2, 2010).(访问日期:2010年3月12日).
18、A. Denny Ellerman et al., Pew Center on Global Climate Change, Emissions Trading in the U.S.: Experience, Lessons and Considerations for Greenhouse Gases vii (2003), pp.8-31, available at http://www.pewclimate.org/docUploads/emissions_trading.pdf (last visited on March 2, 2010).(访问日期:2010年3月16日).
19、http://unfccc.int/kyoto_protocol/mechanisms/items/1673.php (访问日期:2010年3月16日). (last visited on March 2, 2010).
20、http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/ENVIRONMENT/EXTCARBONFINANCE/0,,contentMDK:21842339~menuPK:5213558~pagePK:64168445~piPK:64168309~theSitePK:4125853,00.html (访问日期:2010年3月16日). (last visited on March 2, 2010).
21、Karan Capoor,Philippe Ambrosi,State and Trends of the Carbon Market 2008,p.19, available at http://wbcarbonfinance.org/docs/State_Trends_FINAL.pdf (访问日期:2010年3月18日). (last visited on March 2, 2010).
22、http://www.wto.org/english/tratop_e/gatt_e/gatt_e.htm (访问日期:2010年3月18日). (last visited on March 2, 2010).
23、Aaron Cosbey, Border Carbon Adjustment, pp.4-5, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 2, 2010).(访问日期:2010年3月18日).
24、http://www.ecx.eu/Delivery-Settlement (last visited on March 2, 2010).(访问日期:2010年3月18日).
25、Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, p.5, http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (访问日期:2010年3月20日). (last visited on March 20, 2010).
26、CDM Statistics, http://cdm.unfccc.int/Statistics/index.html (last visited on March 20, 2010).(访问日期:2010年3月20日).
27、Karan Capoor,Philippe Ambrosi,State and Trends of the Carbon Market 2008,p.27, available at http://wbcarbonfinance.org/docs/State_Trends_FINAL.pdf. (访问日期:2010年3月20日). (last visited on March 20, 2010).
28、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 103, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年3月20日). (last visited on March 20, 2010).
29、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (last visited on March 20, 2010).(访问日期:2010年3月22日).
30、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .21, http://www.rprogress.org/publications/1996/swiss_1996.pdf(访问日期:2010年3月22日). (last visited on March 20, 2010).
31、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (last visited on March 20, 2010).(访问日期:2010年3月22日).
32、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .12, http://www.rprogress.org/publications/1996/swiss_1996.pdf (last visited on March 20, 2010).(访问日期:2010年3月22日).
33、Aaron Cosbey, Border Carbon Adjustment, p.1, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
34、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, pp .20-21, http://www.rprogress.org/publications/1996/swiss_1996.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
35、Aaron Cosbey, Border Carbon Adjustment, pp.3-4, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
36、Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, Working Paper, Nicolas Institute for Environmental Policy Solutions, Duke University, available at http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (last visited on March 20, 2010).(访问日期:2010年3月28日).
37、Talking Carbon: Implications of US-China Trade, http://ictsd.net/i/publications/10623/ (last visited on March 20, 2010).(访问日期:2010年3月28日).
38、WTO Secretariat, Trade and Environment at the WTO, 2004, p.17, http://www.wto.org/english/tratop_e/envir_e/envir_wto2004_e.pdf (last visited onMarch 20, 2010).(访问日期:2010年3月28日).
39、The Carbon Trust, Working with Tesco: Product Carbon Footprinting in Practice, http://www.carbon-label.com/casestudies/Tesco.pdf (last visited on March
20, 2010).(访问日期:2010年4月12日).
40、The Carbon Trust Press Release, Select Committee Report Gives Bright Green Light for Carbon Labelling, http://www.carbon-label.com/news/environmental.pdf (last visited on March 20, 2010).(访问日期:2010年4月12日).
41、Carbon Emission Label, http://en.wikipedia.org/wiki/Carbon_emission_label (last visited on April 10, 2010).(访问日期:2010年4月12日).
42、The Carbon Trust, Working with Tesco: Product Carbon Footprinting in Practice, http://www.carbon-label.com/casestudies/Tesco.pdf (last visited on April 10, 2010).(访问日期:2010年4月12日).
43、The Carbon Trust, The Carbon Reduction Label Explained, http://www.carbon-label.com/business/label.htm (last visited on April 10, 2010).(访问日期:2010年4月18日).
44、United Nations Framework Convention on Climate Change, "Good Practices" in Policies and Measures Among Parties Included in Annex I to the Convention, 2002, p.24, available at http://unfccc.int/documentation/documents/advanced_search/items/3594.php?rec=j&priref=600002065 (last visited on April 10, 2010).(访问日期:2010年4月18日).
45、Carbon sink, http://en.wikipedia.org/wiki/Carbon_sink (last visited on April 10, 2010).(访问日期:2010年4月20日).
46、Alan O. Sykes, The Economics of WTO Rules on Subsidies and Countervailing Measures, John M. Olin Law & Economics Working Paper No. 186 , May 2003, p.2, available at http://www.law.uchicago.edu/files/files/186.aos_.subsidies.pdf (last visited on April 10, 2010).(访问日期:2010年4月20日).
1国外代表性的研究成果有:Tania Voon, Sizing Up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10,2000; Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007; Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006; Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999; Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999; Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999; Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006.
1陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第2-3页。
2夏建新等编:《全球环境变迁》,中央民族大学出版社2006年版,第148页。
3《联合国气候变化框架公约》第1条。
3〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版,第27页。
4 [日]山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版,第68页。
5杞忧:《人类面临的共同挑战——全球气候变暖》,载《生态经济》2008年第4期。
1政府间气候变化专门委员会,《气候变化2007:综合报告》,第30,39页。
2其中,二氧化碳所占比重最大。2004年,全球二氧化碳排放量已占据人为温室气体排放总量的77%。
3政府间气候变化专门委员会,《气候变化2007:综合报告》,第37页。
5〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版,第30页。
6〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版,第50页。
1〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版,第51页。
2陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第19-21页。
3 [日]山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版,第44页。
4赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版,第58页。
5骆高远,冯利华著:《气候变化及其影响研究》,中国科学技术出版社2005年版,第135页。
1政府间气候变化专门委员会,《气候变化2007:综合报告》,第33页。
2赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版,第57页。
3政府间气候变化专门委员会,《气候变化2007:综合报告》,第50页。
4《气候变化国家评估报告》编写委员会编:《气候变化国家评估报告》,科学出版社2007年版,第198页。
1 [美]诺曼·迈尔斯著,王正平等译:《最终的安全———政治稳定的环境基础》,上海译文出版社2001年版,第10页。
2陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第49页。
3恩格斯著:《自然辩证法》,人民出版社1971年版,第158-159页。
1陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第50页。
4《联合国气候变化框架公约》第2条。
1〔法〕亚历山大·基斯著,张若思译:《国际环境法》,法律出版社2000年版,第223页。
2清洁发展机制项目的排放减少量等于基准线情形下的排放量减去项目的实际排放量。所谓的基准线,实际上是一种假设值,即在没有清洁发展机制项目的情形下会出现的温室气体排放量。清洁发展机制项目减排量必须经过严格的核查和核证,才能由执行理事会发放,因此被称为“经核证的排放减少量”。每个单位的CER代表1公吨的二氧化碳当量。有关CERs的具体规定参见《联合国气候变化框架公约》缔约方会议第七届会议报告。
3朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第79页。
4杨兴:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版,第170页。
5每个单位的ERU代表1公吨的二氧化碳当量。
6朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第77页。
2杨兴著:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版,第74-78页。
3政府间气候变化专门委员会,《IPCC第二次评估:气候变化1995》,第9页。
4〔美〕希拉里·弗伦奇著,李丹译:《消失的边界——全球化时代如何保护我们的地球》,上海译文出版社2002年版,第121页。
5庄贵阳,陈迎著:《国际气候制度与中国》,世界知识出版社2005年版,第92页。
1 David G Victor, The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming, Princeton University Press, 2001, p.30.
3 Peggy Rodgers Kalas, Alexia Herwig, Dispute Resolution Under the Kyoto Protocol, Ecology Law Quarterly, Vol.27, 2000, p. 129.
1 Communication from the Commission to the Council and the European Parliament on EU Policies and Measures to Reduce Greenhouse Gas Emissions: Towards a European Climate Change Programme (ECCP), COM(2000) 88 final, annex 2,3.
3 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
4指令所指的温室气体包括二氧化碳、甲烷、氧化亚氮、氢氟碳化物、全氟亚碳和六氧化硫。
5根据指令的规定,2005年1月1日至2007年12月31日期间,企业对超额部分的排放量按每吨二氧化碳当量40欧元上缴罚金。2008年1月1日后,企业对超额部分的排放量按每吨二氧化碳当量100欧元缴纳罚金。
1 Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 amending Directive so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.
2庄贵阳:《后京都时代国际气候治理与中国的战略选择》,载《世界经济与政治》2008年第8期。
3 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.472.
2董勤:《美国气候变化政策分析》,载《现代国际关系》2007年第11期。
3 42 USC§13389.
4 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.440.
3 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.467.
4 Climate Change: The UK Programme 2006, 2006, p.3.
1国内有学者认为英国气候变化政策的此种变化主要出于三个方面的原因:1)英国的温室气体尤其是CO_2排放由于各种原因出现反弹迹象,减排前景不明朗;2)英国能源供应的对外依存度越来越高,出于对能源供应安全的考虑;3)担心发展中国家的温室气体排放势头抵消其减排努力。参见朱松丽,徐华清:《英国的能源政策和气候变化应对策略——从2003版到2007版能源白皮书》,载《气候变化研究进展》2008年第4卷第5期。
2 Climate Change: The UK Programme 2006, 2006, pp.4-6.
1王瑞彬:《国际气候变化机制的演变及其前景》,载《国际问题研究》2008年第4期。
2解振华:《应对气候变化问题中国真抓实干》,载《WTO经济导刊》2008年第11期。
1 OECD贸易与环境专家联合论坛著,丁德宇、唐春林、张光明译:《贸易与环境影响》,中国环境科学出版社1996年版,第11-14页;赵玉焕著:《贸易与环境:WTO新一轮谈判的新议题》,对外经济贸易大学出版社2002年版,第29页。
2 J·H·Jackson, W·J·Davey and A·O·Sykes, Legal Problems of International Economic Relations, St. Paul, Minnesota: West Group, 2002, p. 1015.
1 J. Beghin, M. Potier, Effects of Trade Liberalization on the Environment in the Manufacturing Sector, The World Economy, Vol.20(4), 1997, pp.435-436.
2 [英]帕特莎·波尼、埃伦·波义尔著,那力、王彦志、王小钢译:《国际法与环境》(第二版),高等教育出版社2007年版,第666页。
3 Marino Marcich, Trade and Environment: What Conflict?, Law & Policy of International Business, Vol.31, 2000, p. 920.
1 Shui, B. and R. C. Harriss. The Role of CO_2 Embodiment in US-China Trade, Energy Policy, Vol. 34(18), 2006, pp.4063-4068.
2那力、何志鹏编著:《WTO与环境保护》,吉林人民出版社2002年版,第21页。
3李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第9页。
1蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第44-45页。
2 Tania Voon, Sizing Up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10, p.74.
1李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第32页。
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline,WT/DS2/AB/R, 20 May 1996, p.31.
2 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products WT/DS58/AB/R, 6 November 1998, paras.129-131, 152,153,155.
3赵维田、刘敬东编著:《WTO:解释条约的习惯规则》,湖南科学技术出版社2006年版,第13页。
1赵维田著:《世界贸易组织法》,吉林人民出版社2000年版,第164-165页。
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline,WT/DS2/AB/R, 20 May 1996, p.22. (这个案件特别分析了GATT第20条具体条款和前言的分析顺序)。
2吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000第4期。
3在巴西翻新轮胎案(DS332)中,专家小组支持了巴西依据GATT第20条(b)款提出的抗辩,但巴西因其它原因在该案中败诉。
2林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第103页。
3李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第11页。
4 Esty, Bridging the Trade-Environment Divide, Journal of Economic Perspective, Vol. 15, 2001, p.121.
5杨励,肖志坚:《国外技术性贸易措施对我高新产品的出口影响》,载《经济研究导刊》2009年第8期。
7《国外技术性贸易措施令中国损失近500亿美元》,载《纺织服装周刊》2009年第2期。
8鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第178-182页。
1周杰、张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家的视角》,科学出版社2005年版,第17页。
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第154页。
1 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Rev.iew, Vol.19, 2007, p.439.
2 European Parliament Resolution on the European Union’s Strategy for the Bonn Conference on Climate Change, B5-0473/2001, para. 9; Peter J. Fontaine, The Gathering Storm, Pub. UTIL. FORT., Aug. 2004, p.50; Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006, p.112.
3 Andrew Green, Tracey Epps, Is There a Role for Trade Measures in Addressing Climate Change?, U.C. Davis Journal of International Law and Policy,Vol.15,2008,p.1.
4 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
5 Bernd G. Janzen, Trade Law And Climate Change: Convergence Or Conflict?, Metropolitan Corporate Counsel, Northeast Edition, Mar. 2008, p.32.
6 Anupam Goyal, The WTO and International Environmental Law: Towards Conciliation, Oxford University Press, 2006, p.10.
1 Daniel C. Esty, Greening the GATT: Trade, Environment and the Future, Institute for International Economics, 1994, p.182.
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第138-140页。
3 Anita Halvorssen, Common,but Differentiated Commitments in the Future Climate Change Regime- Amending the Kyoto Protocol to Include Annex C and the Annex C Mitigation Fund, Colorado Journal of International Environmental Law and Policy, Vol. 18, 2007,pp.253-254.
1世界环境与发展委员会编著:《我们共同的未来》,国家环保局外事办公室译,世界知识出版社1989年版, 第16-19页。
2王曦编著:《国际环境法》,法律出版社2005年版,第108页。
1幸红著:《污染控制策略创新——排污权交易及其法律规范》,华南理工大学出版社2007年版,第63-70页。
2 Edwin Woerdman, The Institutional Economics of Market-based Climate Policy, Elsevier B.V., 2004, p.9.
3所谓环境容量,是指某一环境区域对人类活动所造成的影响的最大容纳量。当污染物总量超过这一最大容纳量时,该区域环境的生态平衡和正常功能就会遭到破坏。所谓大气环境容量,是指在特定的污染源布局和气象条件下,为达到环境目标值,某一特定地区的自然净化能力所允许的大气污染物的最大排放量。
4 Garrett Hardin, The Tragedy of the Commons, Science, 1968, pp.1243-1248.
5林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第139页。
6蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第36页。
1蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第217页。
2 J.H.Dales, Pollution, Property and Prices: An Essay in Policy-making and Economics, University of Toronto Press, 1970, p.107.
3 Jonathan Donehower, Analyzing Carbon Emissions Trading: A Potential Cost Efficient Mechanism to Reduce Carbon Emissions, Environmental Law, Vol.38, 2008, p.183.
1国家登记簿和国际交易日志都是以电子数据中心的形式存在的。前者由各缔约方设立,后者由公约秘书处设立和管理。两者通过互联网相连,可以实现数据和指令的实时传送。它们是碳排放贸易市场必不可少的基础设施。
2朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第79页。
3 Annex of Decision 3/CMP.1, Modalities and procedures for a clean development mechanism as defined in Article 12 of the Kyoto Protocol, paras.43-52.
4李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报》(社会科学版)2008年第1期。
6 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, art. 12.
1 The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008, p.5.
2 The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008, p.8.
1 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, art. 3.
2 42 U.S.C.§7651b.
3 M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London, p.15.
4 M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London, p.15; Markus W. Gehring , Charlotte Streck, Emissions Trading: Lessons From SO2 and NO2 Emissions Allowance and Credit Systems Legal Nature, Title, Transfer, and Taxation of Emission Allowances and Credits, April 2005 Issue of ELR News & Analysis?; Martijn Wilder, Monique Willis & Mina Guli, Carbon Contracts, Structuring Transactions: Practical, Experiences, in Legal Aspects of Implementing the Kyoto Protocol Mechanisms (David Freestone & Charlotte Streck eds.), 2005, p.311; Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999, p.197; Jillian Button, Carbon: Commodity orCurrency The Case For an International Carbon Market Based on The Currency Model, Harvard Environmental Law Review, Vol.32, 2008, p.573.
1吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000年第4期;蔡守秋,张建伟:《论排污权交易的法律问题》,载《河南大学学报(社会科学版)》2003年第5期;郑庭伟:《论排污权》,载吕忠梅主编:《环境资源法论丛》(第五卷),法律出版社2005年版;赵惊涛:《排污权研究》,吉林大学博士学位论文,2008年,第13页;邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第81-93页。
2 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review , Vol.19, 2007, p.446.
3 Joost Pauwelyn, The Role of Public International Law in the WTO: How Far Can We Go?, American Journal International Law, Vol.95, 2001, pp.574-575.
4 WTO Appellate Body Report, United States--Import Prohibition of Certain Shrimp and Shrimp Products, , WT/DS58/AB/R, Oct. 12, 1998, para.129.
5 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007, p.447.
1林云华:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第173页。
2 Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999, p.202.
3 Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999, p.255.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
2 WTO Appellate Body Report , United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.22.
3 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
1 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, p.429.
2 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
2 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
1这是《2007年美国气候安全法案》第6006节的规定。该法案是美国历史上第一部通过常规程序提交给参议院的总量控制与排放贸易法案。遗憾的是,该法案未能在参议院获得通过。不过,该法案中的很多规定都被后来的总量控制与排放贸易法案(包括《2009年美国清洁能源与安全法案》)所吸收。
2 WTO Appellate Body Report, United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.22.
1 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.21.
2 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.133.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
2 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, p.444.
3 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para. 136.
2陈卫东著:《WTO例外条款解读》,对外经济贸易大学出版社2002年版,第330页。
3 16 United States Code (U.S.C.)§1537.
4 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para. 138-142.
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.21.
2 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.22, 23, 29.
3 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.166, 181.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.161-166.
3 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, pp.447-449.
1 Rüdiger Wolfrum,ed.,WTO- Trade in Services,Boston:Martinus Nijhoff Publishers,2008,p.43.
2 Rüdiger Wolfrum,ed.,WTO- Trade in Services,Boston:Martinus Nijhoff Publishers,2008, p.38.
3 Group of Negotiations on Services, Uruguay Round, Services Sectoral Classification List, Note by the Secretariat, MTN.GNS/W/120, 10 July 1991.
1 T.P.Hill, On Goods and Services, Review of Income and Wealth, Vol.23, No.4, 1997, pp.317-318.
3王绍媛:《国际服务贸易自由化研究》,东北财经大学博士学位论文, 2004年,第4页;臧立著:《世界贸易组织法》,法律出版社2003年版,第205页。
1 Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999, pp.561-562.
2 General Agreement on Trade in Services , art.1, para.3(c).
1在欧盟法中,指令(directive)是不具有直接适用性的。通常,指令只是规定成员国必须达到的目标,而具体通过何种途径来实现该目标则由成员国自行决定。所以,严格说来,本文所要探讨的应该是欧盟各成员国根据指令2003/87/EC第12条所采取的措施与GATS规则的相符性问题。但是,出于行文的方便,本文仅就该项条款与GATS规则的相符性进行探讨。
2 Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999, p.257.
3于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,.2007年,第82页。
4 General Agreement on Trade in Services, Annex on Financial Services, Art.5.
3 WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas,WT/DS27/AB/R, 9 September 1997, paras.219-220.
1 WTO Panel Report, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/R/ECU, 22 May 1997, para.7.280.
2 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007, p. 459.
1 WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005, paras.216,228-230.
1 WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005, para.292.
2 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products,WT/DS135/AB/R, 5 April 2001, para.170.
1邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第83页;桑东莉著:《可持续发展与中国自然资源物权制度之变革》,科学出版社2006年版,第37,192页;蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第78页。
2 A. Denny Ellerman, Barbara K. Buchner, Carlo Carraro, Allocation in the European Emissions Trading Scheme: Rights, Rents and Fairness, Cambridge University Press, 2007, p.28.
3 T.H.Tietenberg, Emissions Trading: Principles and Practice, 2nd Edition, Resources for the Future, 2006, p.128-131.
4 David Harrison Jr., Per Klevnas, Albert L. Nichols, Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, Environmental Law Reporter News & Analysis, Vol.38, 2008, p.10378.
1 WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001, para.8.73.
2 WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999, para. 149.
1王贵国著:《世界贸易组织法》,法律出版社2003年版,第409页;臧立著:《世界贸易组织法》,法律出版社2003年版,第309页。
2在美国——软木材III案中,专家小组指出,SCM第1条第1款中“goods”一词是指除金钱之外的所有有形财产或动产。
1 WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002, para.88.
2 WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002, para.90.
1宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
2 International Energy Agency, CO2 Emissions from Fuel Combustion, 2008 Edition, Organization for Economic Cooperation & Devel, 2008, p.115.
3 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, 2008, p.906;林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第215页。
5林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第217-221页;邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第198-200页;虞锡君:《减排背景下完善排污权交易机制探析——以全国首个试点城市浙江省嘉兴市为例》,载《农业经济问题》2009年第3期。
6赵惊涛:《排污权交易与清洁发展机制》,载《当代法学》2008年第5期。
2宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
4具体内容请参见本章第二节。
5 Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999,p. 589.
1林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第231页。
2杨兴著:《<气候变化框架公约>研究——国际法与比较法的视角》,中国法制出版社2007年版,第315页。
1李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报(社会科学版)》2008年第1期。
2刘秀凤:《清洁发展机制时下要机智》,载《中国环境报》2009年4月3日第6版。
4徐建凤:《碳交易市场风险隐现》,载《能源》2009年5期。
1于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,2007年,第93-97页。
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.4.
2 Piero with M.H.Dobb ed., Works and Correspondence of David Ricardo Vol.IV: Pamplets and Papers 1815-1823, Cambridge University Press, 1951.
3与目的地原则相对应的是原产地原则(The origin principle)。按照该原则,所有的商品均只由其生产所在国征税。
4 Note by the Secretariat, Taxes and Charges for Environmental Purposes- Border Tax Adjustment, WT/CTE/W/47, 2 May, 1997, para.24.
5 [英]帕特莎?波尼,埃伦?波义尔:《国际法与环境》(第二版),那力,王彦志,王小钢译,高等教育出版社2007年版,第693页。
6 A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 103, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年4月9日).
1 Gary C. Hutbauer, Carol Gabyzon, The Evolution of Border Tax Adjustments, report prepared for the Center for Strategic Tax Reform, March 1993.
2 OECD, Economic/Fiscal Instruments: Taxation (i.e. carbon/ energy), Annex I Expert Group on the United Nations Framework Convention on Climate Change, working paper No. 4, OECD/GD(97)188, p.83; Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.292.
3 Report of the Working Party established by GATT on 28 March 1968, Consolidated Document on the Examination of Practices of Contracting Parties in relation to Border Tax Adjustments(L/3389), 6 May 1970.
4李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,第35-36页。
5 A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年4月29日).
6李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
7 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .21, http://www.rprogress.org/publications/1996/swiss_1996.pdf (访问日期:2010年4月29日).
1 Swedish Tax Agency, Facts about Swedish Excise duties, 2007, p. 7.
3 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .12, http://www.rprogress.org/publications/1996/swiss_1996.pdf (访问日期:2010年4月29日).
6 Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.291.
7 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper
1 Gavin Goh, The World Trade Organization, Kyoto and Energy Tax Adjustment at the Border, Journal of World Trade, Vol.38, Issue 3, 2004, p.399.
2 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.14, 15.
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments (L/3464), adopted on 2 December 1970, para.21.
2李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,第35页;李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
1 See EPCT/A/PV/9, pp. 18-19; EPCT/C.II/11; EPCT/C.II/W.5, p.5; EPCT/W/181, p. 3.
1 GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances ( L/6175 - 34S/136), adopted on 17 June 1987, para.3.2.7-3.2.11.
2 EPCT/TAC/PV/26, page 21.
3 GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances( L/6175 - 34S/136), adopted on 17 June 1987, para.5.2.4-5.2.11.
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.18.
2 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
3 Quick and Lau, Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the“Like Product-”and“PPM-”Debates, Journal of International Economic Law, Vol.6, 2003, p.432.
4 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 109.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
2 Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, Working Paper, Nicolas Institute for Environmental Policy Solutions, Duke University, p.12-16, http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (访问日期:2010年4月20日).
3 WTO Panel Report, United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.136.
2 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.21.
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.22, 23, 29.
2 R.E. Hudec, The Product-Process Doctrine in GATT/WTO Jurisprudence, in M. Bronckers, R. Quick (eds.), New Directions in International Economic Law: Essays in Honour of John H. Jackson, The Hague: Kluwer Law International, 2000, p. 217.
1 Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.297; Paul Demaret, Raoul Stewardson, Border Tax Adjustments under GATT and EC Law and General Implications for Environmnetal Taxes, Journal of World Trade , Vol.28,1994, No.5 , p. 29.
1李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,193页;郭艳红:《我国矿产资源税费制度探讨》,载《资源与产业》2009年第3期。
2焦盛荣:《论我国生态税法律制度的构建与完善》,载《兰州大学学报(社会科学版)》2009年第3期。
3李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,196页。
1《国税总局环保部调研碳税方案或明年出台》,载《华夏时报》2009年5月13日;《我国有望率先推出碳税方案能源税可能取消》,http://news.xinhuanet.com/fortune/2009-04/21/content_11224158.htm (访问日期:2010年4月8日)。
2陈霖,郑乐:《警惕贸易顺差背后的“生态逆差”现象——从内涵能源视角看我国贸易结构的调整》,载《国际贸易》2008年第11期。
4付加锋,高庆先:《中国国际贸易中的内涵二氧化碳排放及其空间特征》,载《资源开发与市场》2009年第7期。
1李春根,计敏:《完善我国生态税收政策的若干建议》,载《税务研究》2009年第4期。
2朱晓勤:《世贸组织与市场准入有关的环境措施法律问题研究》,厦门大学博士学位论文,2003年,第186 页。
1周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第305页。
2 Atsuko Okubo, Environmental Labeling Programs and The GATT/WTO Regime, Georgetown International Environmental Law Review,Vol.11,Spring 1999,p.601.
1 Veena Jha et al., Ecolabelling and International Trade, U.N. Conference on Trade and Development, U.N. Doc. No. 70, UNCTAD/OSG/DP/70 (1993), p.10.
1ISO, Business Plan of ISO /Technical Committee 207 /Sub -Committee 3, Enviormental Labeling, 1997.
2那力,何志鹏编著:《WTO与环境保护》,吉林人民出版社,2002年版,第258-261页。
3贾建华,宋文贤:《环境标志制度对发展中国家的贸易壁垒及我国的对策》,载《北京科技大学学报(社会科学版)》,2001年第2期。
4李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
1李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
2 Anil Markandya, Eco-labelling: An International Review, Eco-labelling and International Trade, Edited by Simonetta Zarrilli and Veena Jha, Foreword by Rubens Ricupero, Secretary General of UNCATD, 1997, p.16, 转引自:周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第318页。
1周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第319页。
3边永民:《贸易措施在减排温室气体制度安排中的作用》,载《南京大学学报(哲学人文科学社会科学)》2009年第1期。
1 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, July 2008, p.953.
2 WTO Panel Report, Indonesia - Certain Measures Affecting the Automobile Industry, WT/DS54/R, 2 July 1998,para.14.28.
3 [比]约斯特?鲍威林:《国际公法规则之冲突——WTO法与其他国际法规则如何联系》,周忠海等译,法律出版社2005年版,第276-277页。
1 WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, 9 September 1997, para.204.
2 WTO Panel Report, European Communities-- Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/R, 18 September 2000, paras. 8.16-8.17; WTO Panel Report, European Communities—Trade Description of Sardines, WT/DS231/R , 29 May 2002, paras.7.17-7.18.
1 WTO Appellate Body Report, European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
2 WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 25 September 1996, pp.15-16.
3 Ernst-Ulrich Petersmann, International Trade Law and International Environmental Law: Prevention and Settlement of International Environmental Disputes in GATT, Journal of World Trade,Vol.27,1993,p.66.
1 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.274-275.
2 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.222-223, 227.
1 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.232-233.
2 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.247-250.
3 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.286.
4 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.289.
1 WTO Appellate Body Report, European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, paras. 98-103.
2在印度尼西亚——影响汽车产业的某些措施案中,专家小组在认定某些进口汽车与国产汽车属于GATT第3条第2款所规定的同类产品后,推定两者也属于第1条意义上的同类产品。参见:WTO Panel Report, Indonesia—Certain Measures Affecting the Automobile Industry, WT/DS55/R, 2 July 1998, para.14.141.
1 Certification System Would Classify Tropical-Timber Goods, Nikkei Weekly, Dec. 28, 1992,p.3.
2 Brian F. Chase, Tropical Forests and Trade Policy: The Legality of Unilateral Attempts to Promote Sustainable Development under The GATT, Hastings International and Comparative Law Review,Vol.17,Winter 1994, pp.375-379.
1王贵国著:《世界贸易组织法》,法律出版社2003年版,第520页。
1 Section 901, Public Law 101-627, 104 Stat. 4465-67, enacted 28 November 1990, codified in part at 16 U.S.C. 1685.
1 GATT Panel Report, United States—Restrictions on Imports of Tuna, 3 September 1991, DS21/R, paras.5.42-5.44.
2 WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 4 October 1996, p.15.
1 John H. Jackson, The World Trading System-- 2nd Edition: Law and Policy of International Economic Relations, The MIT Press, 1997, p.53.
1 GATT Panel Report, Japan—Trade in Semi-conductors, 35S/116, 24 March 1988, paras.106-117.
2 WTO Panel Report, Canada—Certain Measures Concerning Periodicals, WT/DS31/R, 14 March 1997, paras.5.34-5.36.
1 Cristian Tietje, Voluntary Eco-Labelling Programmes and Questions of State Responsibility in the WTO/GATT Legal System, Journal of World Trade, Vol.29, 1995, p.145.
1 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, July 2008, pp.943-957.
1幸红:《WTO与中国环境标志法律对策》,载《河北法学》2005年第2期。
2刘波:《论中国环境标志法律制度的建立和完善》,载《法学论坛》2005年第4期。
1 Black, Henry Campbell, Garner, Bryan A. ed., Black’s Law Dictionary, 9th edition, West Group, 2009, p.1565.
2 [英]庇古著:《福利经济学》,金镝译,华夏出版社2007年版,第173页。
3李本:《WTO框架下的补贴与反补贴协定研究》,华东政法大学博士学位论文,2004年,第44页。
5 Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006, pp.381-386.
1 Yandle, Bruce and Stuart Buck, Bootleggers, Baptists and the Global Warming Battle, Harvard Environmental Law Review, Vol. 26, 2002, p.208.
2 Popp, D. , R&D Subsidies and Climate Policy: Is There a "Free Lunch"?, National Bureau of Economic Research Working Paper Series, WP 10880, Cambridge, MA, 2004.
2 Sunstein, Cass R. Risk and Reason, Cambridge University Press, 2002, p.272.
3许云霄编著:《公共选择理论》,北京大学出版社2006年版,第113页。
1 Joseph Stiglitz, A New Agenda for Global Warming, Economists’Voice, July 2006, p.2.
1 WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001, para.8.73.
2 WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999, para. 149.
2 ZhongXiang Zhang, Lucas Assuncao, Domestic Climate Change Policies and the WTO, The World Economy, Vol. 27, 2004, p. 360.
1 WTO Panel Report, United States - Final Countervailing Duty Determination with Respect to Certain Softwood Lumber from Canada, WT/DS257/R, 29 August 2003, para. 7.116.
2 Id.paras.7.120-7.121.
3 WTO Panel Report, United States–Subsidies on Upland Cotton, WT/DS267/R, 8 September 2004, paras. 7.1142,7.1147-7.1153.
1 Mac Benitah, The Law of Subsidies under the GATT/WTO System, Kluwer Law International, 2001, p.14.
1 Frieder Roessler, The Concept of Nullification and Impairment in the Legal System of WTO, at Petersmann ed., International Trade Law and GATT/WTO Dispute Settlement System, Kluwer Law International, 1982, p.125.
2 WTO Panel Report,Japan-- Measures Affecting Consumer Photographic Film and Paper, WT/DS44 /R, 31 March 1998, p.391.
3 WTO Panel Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135 /R, 18 September 2000, para.8.292.
1 WTO Panel Report, United States - Subsidies on Upland Cotton, WT/DS267 /R, 8 September 2004, paras.11.67-11.90.
1 WTO Appellate Body Report, United States - Subsidies on Upland Cotton, WT/DS267/AB/R, 21 March 2005, paras.451, 458, 468.
2单一:《WTO框架下补贴与反补贴制度研究》,华东政法大学博士学位论文,2007年,第129-130页。
2 Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006, p.389.
3 Hudec, Robert, Science and "Post-Discriminatory" WTO Law, Boston College International and Comparative Law Review,Vo.26, 2003, p.195.
1 WTO Appellate Body Report, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257/AB/R, 19 January 2004, Para.119.
2 Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure To Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Fall 2006, p.100.
3 WTO Appellate Body Report, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257/AB/R, 19 January 2004, para.89.
1 WTO Appellate Body Report, United States - Tax Treatment For "Foreign Sales orporations,WT/DS108/AB/R, 20 March 2000, para. 90.
1杨兴著:《<气候变化框架公约>研究——国际法与比较法的视角》,中国法制出版社2007年版,第141页。
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第227页。
2、夏建新等编:《全球环境变迁》,中央民族大学出版社2006年版。
3、〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版。
4、〔日〕山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版。
5、政府间气候变化专门委员会,《气候变化2007:综合报告》。
6、〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版。
7、陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版。
8、赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版。
9、骆高远,冯利华著:《气候变化及其影响研究》,中国科学技术出版社2005年版。
10、《气候变化国家评估报告》编写委员会编:《气候变化国家评估报告》,科学出版社2007年版。
11、〔美〕诺曼·迈尔斯著,王正平等译:《最终的安全———政治稳定的环境基础》,上海译文出版社2001年版。
12、恩格斯著:《自然辩证法》,人民出版社1971年版。
13、陈刚著:《京都议定书与国际气候合作》,新华出版社2008年版。
14、〔法〕亚历山大·基斯:《国际环境法》,张若思译,法律出版社2000年版。
15、杨兴:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版。
16、政府间气候变化专门委员会,《IPCC第二次评估:气候变化1995》。
17、〔美〕希拉里·弗伦奇著,李丹译:《消失的边界——全球化时代如何保护我们的地球》,上海译文出版社2002年版。
18、庄贵阳,陈迎著:《国际气候制度与中国》,世界知识出版社2005年版。
19、OECD贸易与环境专家联合论坛:《贸易与环境影响》,丁德宇、唐春林、张光明译,中国环境科学出版社1996年版。
20、赵玉焕著:《贸易与环境:WTO新一轮谈判的新议题》,对外经济贸易大学出版社2002年版。
21、〔英〕帕特莎·波尼、埃伦·波义尔:《国际法与环境》(第二版),那力、王彦志、王小钢译,高等教育出版社2007年版。
22、那力、何志鹏编著:《WTO与环境保护》,吉林人民出版社2002年版。
23、李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版。
24、蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版。
25、赵维田、刘敬东编著:《WTO:解释条约的习惯规则》,湖南科学技术出版社2006年版。
26、赵维田著:《世界贸易组织法》,吉林人民出版社2000年版。
27、林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版。
28、鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版。
29、周杰、张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家的视角》,科学出版社2005年版。
30、王曦编著:《国际环境法》,法律出版社2005年版。
31、幸红著:《污染控制策略创新——排污权交易及其法律规范》,华南理工大学出版社2007年版。
32、邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版。
33、陈卫东著:《WTO例外条款解读》,对外经济贸易大学出版社2002年版。
34、臧立著:《世界贸易组织法》,法律出版社2003年版。
35、桑东莉著:《可持续发展与中国自然资源物权制度之变革》,科学出版社2006年版。
36、王贵国著:《世界贸易组织法》,法律出版社2003年版。
37、李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版。
38、〔比〕约斯特?鲍威林:《国际公法规则之冲突——WTO法与其他国际法规则如何联系》,周忠海等译,法律出版社2005年版。
39、〔英〕庇古著:《福利经济学》,金镝译,华夏出版社2007年版。
1、世界环境与发展委员会编著:《我们共同的未来》,国家环保局外事办公室译,世界知识出版社1989年版。
2、许云霄编著:《公共选择理论》,北京大学出版社2006年版。
1、杞忧:《人类面临的共同挑战——全球气候变暖》,载《生态经济》2008年第4期。
2、庄贵阳:《后京都时代国际气候治理与中国的战略选择》,载《世界经济与政治》2008年第8期。
3、董勤:《美国气候变化政策分析》,载《现代国际关系》2007年第11期。
4、邓春梁:《美国气候变化相关立法进展及其对中国的启示》,载《世界环境》2008年第2期。
5、朱松丽,徐华清:《英国的能源政策和气候变化应对策略——从2003版到2007版能源白皮书》,载《气候变化研究进展》2008年第4卷第5期。
6、王瑞彬:《国际气候变化机制的演变及其前景》,载《国际问题研究》2008年第4期。
7、解振华:《应对气候变化问题中国真抓实干》,载《WTO经济导刊》2008年第11期。
8、吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000第4期。
9、杨励,肖志坚:《国外技术性贸易措施对我高新产品的出口影响》,载《经济研究导刊》2009年第8期。
10、《国外技术性贸易措施令中国损失近500亿美元》,载《纺织服装周刊》2009年第2期。
11、李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报》(社会科学版)2008年第1期。
12、蔡守秋,张建伟:《论排污权交易的法律问题》,载《河南大学学报(社会科学版)》2003年第5期。
13、虞锡君:《减排背景下完善排污权交易机制探析——以全国首个试点城市浙江省嘉兴市为例》,载《农业经济问题》2009年第3期。
14、赵惊涛:《排污权交易与清洁发展机制》,载《当代法学》2008年第5期。
15、徐建凤:《碳交易市场风险隐现》,载《能源》2009年5期。
16、李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
17、郭艳红:《我国矿产资源税费制度探讨》,载《资源与产业》2009年第3期。
18、焦盛荣:《论我国生态税法律制度的构建与完善》,载《兰州大学学报(社会科学版)》2009年第3期。
19、陈霖,郑乐:《警惕贸易顺差背后的“生态逆差”现象——从内涵能源视角看我国贸易结构的调整》,载《国际贸易》2008年第11期。
20、付加锋,高庆先:《中国国际贸易中的内涵二氧化碳排放及其空间特征》,载《资源开发与市场》2009年第7期。
21、李春根,计敏:《完善我国生态税收政策的若干建议》,载《税务研究》2009年第4期。
22、贾建华,宋文贤:《环境标志制度对发展中国家的贸易壁垒及我国的对策》,载《北京科技大学学报(社会科学版)》,2001年第2期。
23、李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
24、边永民:《贸易措施在减排温室气体制度安排中的作用》,载《南京大学学报(哲学人文科学社会科学)》2009年第1期。
25、幸红,《WTO与中国环境标志法律对策》,载《河北法学》2005年第2期。
26、刘波,《论中国环境标志法律制度的建立和完善》,载《法学论坛》2005年第4期。
1、郑庭伟:《论排污权》,载吕忠梅主编:《环境资源法论丛》(第五卷),法律出版社2005年版。
1、朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年。
2、赵惊涛:《排污权研究》,吉林大学博士学位论文,2008年。
3、王绍媛:《国际服务贸易自由化研究》,东北财经大学博士学位论文, 2004年。
4、于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,.2007年。
5、朱晓勤:《世贸组织与市场准入有关的环境措施法律问题研究》,厦门大学博士学位论文,2003年。
6、李本:《WTO框架下的补贴与反补贴协定研究》,华东政法大学博士学位论文,2004年。
7、单一:《WTO框架下补贴与反补贴制度研究》,华东政法大学博士学位论文,2007年。
1、宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
2、刘秀凤:《清洁发展机制时下要机智》,载《中国环境报》2009年4月3日第6版。
1、《联合国气候变化框架公约》。
1、《纽约城大小的冰架断裂南极气温上升令人忧》, http://www.022net.com/2009/4-30/445950402538675.html (访问日期:2010年3月15日)。
2、《巨型冰层将脱离南极威尔金斯冰架》, http://www.gmw.cn/CONTENT/2009-05/02/content_916210.html (访问日期:2010年3月15日)。
3、《中国江河防洪丛书(总论卷)》,《中国’98大洪水》, http://sfdh.chinawater.com.cn/search/Detail.wct?SelectID=3817&RecID=13 (访问日期:2010年3月15日)。
4、《低温雨雪冰冻灾害共造成直接经济损失1516.5亿元》, http://www.96116.net/edu/yuceiyujing/zaiqingfabu/2008/4/92426.shtml (访问日期:2010年3月15日)。
5、《大气中二氧化碳浓度创新高》, http://discovery.cctv.com/20080123/101338.shtml (访问日期:2010年3月15日)。
6、中英气候变化合作项目之“省级决策者能力建设培训”教材,第五章《气候变化的影响与适应性》,http://www.ccchina.gov.cn/cn/Public_Right.asp?class=11 (2010年3月15日访问)。
7、《奥巴马气候变化政策含义》, http://www.weather.com.cn/static/html/article/20090213/24297.shtml (访问日期:2010年3月15日)。
8、张钦:《欧盟发出“双绿”指令中国家电产品出口受创》, http://homea.people.com.cn/GB/3563964.html (访问日期:2010年3月15日)。
9、商务部:《2008年欧盟企业温室气体排放减少3.6%》, http://cdm.ccchina.gov.cn/web/index.asp (访问日期:2010年3月15日)。
10、《CDM项目融资方式简介和比较》, http://www.hncdm.com/Article/Html/1918.html (访问日期:2010年3月15日)。
11、CDM项目数据库, http://cdm.ccchina.gov.cn/web/item_data.asp?ColumnId=63 (访问日期:2010年3月15日).
12、北京环境交易所CDM信息服务与生态补偿促进中心简介, http://www.cbeex.com.cn/article/ywzx/cdmxxfwystbccjzx/zxjj/ (访问日期:2010年3月15日)。
13、杨小舟,《美国威胁对中印商品征收二氧化碳税》, http://news.sina.com.cn/w/2007-09-27/032713980894.shtml (访问日期:2010年3月15日)。
14、《法拟对进口商品征二氧化碳税》, http://www.gutx.com/news/gjcj/402808.htm (访问日期:2010年3月15日)。
15、《国税总局环保部调研碳税方案或明年出台》,载《华夏时报》2009年5月13日;《我国有望率先推出碳税方案能源税可能取消》, http://news.xinhuanet.com/fortune/2009-04/21/content_11224158.htm (访问日期:2010年3月15日)。
16、《周大地:从全球变暖看能源结构调整迫在眉睫》, http://scitech.people.com.cn/GB/5338643.html (访问日期:2010年3月25日)。
17、《中国的能源管理和能源结构调整》, http://news.xinhuanet.com/theory/2008-04/08/content_7940992.htm (访问日期:2010年3月25日)。
18、《抑制“两高一资”产品出口的政策力度进一步加大》, http://www1.www.gov.cn/2008jhbg/content_924848.htm (访问日期:2010年3月25日)。
19、《中国有效控制“两高一资”产品出口》, http://www.tnet.gov.cn/jsp/sites/site?action=show&id=19115 (访问日期:2010年3月25日)。
20、唐丁丁:《积极推进中国环境标志计划,引导全社会的可持续消费,促进节能减排目标的实现》, http://www.sepacec.com/ztyt/hjbzymyfz/200906/t20090610_152635.htm (访问日期:2010年3月25日)。
21、中国国家发展和改革委员会气候变化司:《落实巴厘路线图——中国政府关于哥本哈根气候变化会议的立场》, http://qhs.ndrc.gov.cn/gwdt/t20090521_280386.htm (访问日期:2010年3月25日)。
22、Mike Hulme,《气候变化:科学足够,现在是政治问题了》, http://www.scidev.net/zh/climate-change-and-energy/climate-policy/opinions/zh-134749.html (2010年4月2日访问)。
1、WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996.
2、WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998.
3、WTO Appellate Body Report , European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001.
4、WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996.
5、WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, 9 September 1997.
6、WTO Panel Report, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/R/ECU, 22 May 1997.
7、WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005.
8、WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001.
9、WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999.
10、WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002.
11、WTO Panel Report, Indonesia - Certain Measures Affecting the Automobile Industry, WT/DS54/R, 2 July 1998.
12、WTO Panel Report, European Communities-- Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/R, 18 September 2000.
13、WTO Panel Report, European Communities—Trade Description of Sardines,WT/DS231/R 29 May 2002.
14、WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 25 September 1996.
15、WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002.
16、WTO Panel Report, Indonesia—Certain Measures Affecting the Automobile Industry, WT/DS55/R, 2 July 1998.
17、GATT Panel Report, United States—Restrictions on Imports of Tuna, 3 September 1991, DS21/R.
18、GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances ( L/6175 - 34S/136), adopted on 17 June 1987.
19、GATT Panel Report, Japan—Trade in Semi-conductors, 35S/116, 24 March 1988.
20、WTO Panel Report, Canada—Certain Measures Concerning Periodicals, WT/DS31/R, 14 March 1997.
21、WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June 2001.
22、WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999.
23、WTO Panel Report, United States - Final Countervailing Duty Determination with Respect to Certain Softwood Lumber from Canada, WT/DS257/R, 29 August 2003.
24、WTO Panel Report, United States–Subsidies on Upland Cotton, WT/DS267/R, 8 September 2004.
25、WTO Panel Report,Japan-- Measures Affecting Consumer Photographic Film and Paper, WT/DS44 /R, 31 March 1998.
26、WTO Appellate Body Report, United States - Subsidies on Upland Cotton,WT/DS267/AB/R, 21 March 2005.
27、WTO Appellate Body Report, United States– Final Countervailing DutyDetermination With Respect To Certain Softwood Lumber From Canada,WT/DS257/AB/R, 19 January 2004.
28、WTO Appellate Body Report, United States - Tax Treatment For "Foreign Sales orporations,WT/DS108/AB/R, 20 March 2000.
1、David G Victor, The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming, Princeton University Press, 2001.
2、J·H·Jackson, W·J·Davey and A·O·Sykes, Legal Problems of International Economic Relations, St. Paul, Minnesota: West Group, 2002.
3、Anupam Goyal, The WTO and International Environmental Law: Towards Conciliation, Oxford University Press, 2006.
4、Daniel C. Esty, Greening the GATT: Trade, Environment and the Future, Institute for International Economics, 1994.
5、Edwin Woerdman, The Institutional Economics of Market-based Climate Policy, Elsevier B.V.,2004.
6、T.H.Tietenberg, Emissions Trading: Principles and Practice, 2nd Edition, Resources for the Future, 2006.
7、J.H.Dales, Pollution, Property and Prices: An Essay in Policy-making and Economics, University of Toronto Press, 1970.
8、A. Denny Ellerman, Barbara K. Buchner, Carlo Carraro, Allocation in the European Emissions Trading Scheme: Rights, Rents and Fairness, Cambridge University Press, 2007.
9、International Energy Agency, CO2 Emissions from Fuel Combustion, 2008 Edition, Organization for Economic Cooperation & Development, 2008.
10、John H. Jackson, The World Trading System: Law and Policy of International Economic Relations, 2nd Edition, The MIT Press, 1997.
11、Sunstein, Cass R. Risk and Reason, Cambridge University Press, 2002.
12、Mac Benitah, The Law of Subsidies under the GATT/WTO System, Kluwer Law International, 2001.
1、R.E. Hudec, The Product-Process Doctrine in GATT/WTO Jurisprudence, in M. Bronckers, R. Quick eds., New Directions in International Economic Law: Essays in Honour of John H. Jackson, The Hague: Kluwer Law International, 2000.
2、Piero with M.H.Dobb ed., Works and Correspondence of David Ricardo Vol.IV: Pamplets and Papers 1815-1823, Cambridge University Press, 1951.
3、Rüdiger Wolfrum,ed.,WTO- Trade in Services, Boston:Martinus Nijhoff Publishers, 2008.
4、The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008.
5、Martijn Wilder, Monique Willis & Mina Guli, Carbon Contracts, Structuring Transactions: Practical, Experiences, in David Freestone & Charlotte Streck eds., Legal Aspects of Implementing the Kyoto Protocol Mechanisms, 2005.
6、Climate Change: The UK Programme 2006, 2006.
7、Black, Henry Campbell, Garner, Bryan A. ed., Black’s Law Dictionary, 9th edition, West Group, 2009.
8、Frieder Roessler, The Concept of Nullification and Impairment in the Legal System of WTO, at Petersmann ed., International Trade Law and GATT/WTO Dispute Settlement System, Kluwer Law International, 1982.
1、Sangmin Shim, Korea’s Leading Role in Joining the Kyoto Protocol with the Flexibility Mechanism as“Side-payments”, The Georgetown International Environmental Law Review, Issue 2, 2003.
2、Bernd G. Janzen, Trade Law And Climate Change: Convergence Or Conflict?, Metropolitan Corporate Counsel, Northeast Edition, Mar. 2008.
3、Peggy Rodgers Kalas, Alexia Herwig, Dispute Resolution Under the Kyoto Protocol, Ecology Law Quarterly, Vol.27, 2000.
4、Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review,Vol.14, 2006.
5、R. Lyster, Common but Differentiated? Australia’s Response to Global Climate Change, Georgetown International Environmental L aw Review,Vol. 16 , 2004.
6、J. Beghin, M. Potier, Effects of Trade Liberalization on the Environment in the Manufacturing Sector, The World Economy, Vol.20 (4), 1997.
7、Marino Marcich, Trade and Environment: What Conflict?, Law & Policy of International Business, Vol.31, 2000.
8、Garrett Hardin, The Tragedy of the Commons, Science, 1968.
9、Shui, B. and R. C. Harriss. The Role of CO2 Embodiment in US-China Trade, Energy Policy, Vol. 34(18), 2006.
10、Tania Voon, Sizing up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10.
11、Esty, Bridging the Trade-Environment Divide, Journal of Economic Perspective, Vol. 15, 2001.
12、Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007.
13、Peter J. Fontaine, The Gathering Storm, Pub. UTIL. FORT., Aug. 2004.
14、Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006.
15、Andrew Green, Tracey Epps, Is There a Role for Trade Measures in Addressing Climate Change?, U.C. Davis Journal of International Law and Policy,Vol.15,2008.
16、Anita Halvorssen, Common,but Differentiated Commitments in the Future Climate Change Regime- Amending the Kyoto Protocol to Include Annex C and the Annex C Mitigation Fund, Colorado Journal of International Environmental Law and Policy, Vol. 18, 2007.
17、Jonathan Donehower, Analyzing Carbon Emissions Trading: A Potential CostEfficient Mechanism to Reduce Carbon Emissions, Environmental Law, Vol.38, 2008.
18、Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999.
19、Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999.
20、M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London.
21、Markus W. Gehring , Charlotte Streck, Emissions Trading: Lessons From SO2 and NO2 Emissions Allowance and Credit Systems Legal Nature, Title, Transfer, and Taxation of Emission Allowances and Credits, April 2005 Issue of ELR News & Analysis?.
22、Jillian Button, Carbon: Commodity or Currency? The Case For an International Carbon Market Based on The Currency Model, Harvard Environmental Law Review, Vol.32, 2008.
23、Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review , Vol.19, 2007.
24、Joost Pauwelyn, The Role of Public International Law in the WTO: How Far Can We Go?, American Journal International Law, Vol.95, 2001.
25、Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008.
26、Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999.
27、T.P.Hill, On Goods and Services, Review of Income and Wealth, Vol.23, No.4, 1997.
28、Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3,1999.
29、David Harrison Jr., Per Klevnas, Albert L. Nichols, Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, Environmental Law Reporter News & Analysis, Vol.38, 2008.
30、Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, 2008.
31、Gary C. Hutbauer, Carol Gabyzon, The Evolution of Border Tax Adjustments, report prepared for the Center for Strategic Tax Reform, March 1993.
32、OECD, Economic/Fiscal Instruments: Taxation (i.e. carbon/ energy), Annex I Expert Group on the United Nations Framework Convention on Climate Change, working paper No. 4, OECD/GD(97)188.
33、Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005.
34、Report of the Working Party established by GATT on 28 March 1968, Consolidated Document on the Examination of Practices of Contracting Parties in relation to Border Tax Adjustments (L/3389), 6 May 1970.
35、Swedish Tax Agency, Facts about Swedish Excise duties, 2007.
36、Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005.
37、Gavin Goh, The World Trade Organization, Kyoto and Energy Tax Adjustment at the Border, Journal of World Trade, Vol.38, Issue 3, 2004.
38、Quick and Lau, Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the“Like Product-”and“PPM-”Debates, Journal of International Economic Law, Vol.6, 2003.
39、Paul Demaret, Raoul Stewardson, Border Tax Adjustments under GATT and EC Law and General Implications for Environmnetal Taxes, Journal of World Trade , Vol.28, No.5, 1994.
40、Atsuko Okubo, Environmental Labeling Programs and The GATT/WTO Regime, Georgetown International Environmental Law Review,Vol.11,Spring 1999.
41、Environment Eco-labelling in the EU: a comparative study of the pulp and paper industry in the UK and Sweden. Euro. Env. 1996, 6(2).
42、Seung Wha Chang, GATTing a green trade barrier - eco-labelling and the WTO Agreement on Technical Barriers to Trade, Journal of World Trade, Vol. 31(1) , 1997.
43、Ernst-Ulrich Petersmann, International Trade Law and International Environmental Law: Prevention and Settlement of International Environmental Disputes in GATT, Journal of World Trade,Vol.27,1993.
44、Certification System Would Classify Tropical-Timber Goods, Nikkei Weekly, Dec. 28, 1992.
45、Brian F. Chase, Tropical Forests and Trade Policy: The Legality of Unilateral Attempts to Promote Sustainable Development under The GATT, Hastings International and Comparative Law Review,Vol.17,Winter 1994.
46、Cristian Tietje, Voluntary Eco-Labelling Programmes and Questions of State Responsibility in the WTO/GATT Legal System, Journal of World Trade, Vol.29, 1995.
47、Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006.
48、Yandle, Bruce and Stuart Buck, Bootleggers, Baptists and the Global Warming Battle, Harvard Environmental Law Review, Vol. 26, 2002.
49、Popp, D. , R&D Subsidies and Climate Policy: Is There a "Free Lunch"?, National Bureau of Economic Research Working Paper Series, WP 10880, Cambridge, MA, 2004.
50、Joseph Stiglitz, A New Agenda for Global Warming, Economists’Voice, July 2006.
51、ZhongXiang Zhang, Lucas Assuncao, Domestic Climate Change Policies and the WTO, The World Economy, Vol. 27, 2004.
52、Hudec, Robert, Science and "Post-Discriminatory" WTO Law, BostonCollege International and Comparative Law Review,Vo.26, 2003.
53、Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure To Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Fall 2006.
1、Communication from the Commission to the Council and the European Parliament on EU Policies and Measures to Reduce Greenhouse Gas Emissions: Towards a European Climate Change Programme (ECCP), COM (2000) 88 final, annex 2,3.
2、Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
3、Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 amending Directive so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.
4、42 USC§13389.
5、Annex of Decision 3/CMP.1, Modalities and procedures for a clean development mechanism as defined in Article 12 of the Kyoto Protocol.
6、Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003.
7、European Parliament Resolution on the European Union’s Strategy for the Bonn Conference on Climate Change, B5-0473/2001.
8、42 U.S.C.§7651b.
9、America's Climate Security Act of 2007, S. 2191, 110th Cong.§6002 (2007).
10、Group of Negotiations on Services, Uruguay Round, Services Sectoral Classification List, Note by the Secretariat, MTN.GNS/W/120, 10 July 1991.
11、General Agreement on Trade in Services).
12、General Agreement on Trade in Services, Annex on Financial Services.
13、Report of the Working Party established by GATT on 28 March 1968, BorderTax Adjustments (L/3464), adopted on 2 December 1970.
14、Note by the Secretariat, Taxes and Charges for Environmental Purposes- Border Tax Adjustment, WT/CTE/W/47, 2 May, 1997.
15、EPCT/A/PV/9.
16、EPCT/C.II/11.
17、EPCT/C.II/W.5.
18、EPCT/W/181.
19、EPCT/TAC/PV/26.
20、Veena Jha et al., Ecolabelling and International Trade, U.N. Conference on Trade and Development, U.N. Doc. No. 70, UNCTAD/OSG/DP/70 (1993).
21、ISO, Business Plan of ISO /Technical Committee 207 /Sub -Committee 3, Enviormental Labeling, 1997.
22、GATT Secretariat, Negotiating History of the Coverage of the Agreement on Technical Barriers to Trade with Regard to Labelling Requirements, Voluntary Standards, and Processes and Production Methods Unrelated to Product Characteristics, WT/CTE/W/10, G/TBT/W/11, Aug. 29, 1995.
23、Committee on Technical Barriers to Trade, Decisions and Recommendations Adopted by the Committee since 1 January 1980– Revision, TBT/16/Rev.5.
24、Committee on Technical Barriers to Trade, Minutes of The Meeting Held on 14 July 1995, G/TBT/1/Rev.1, G/TBT/M/2.
25、Section 901, Public Law 101-627, 104 Stat. 4465-67, enacted 28 November 1990, codified in part at 16 U.S.C. 1685.
1、http://www.wmo.ch/pages/about/milestones_en.html (访问日期:2010年3月2日).
2、http://unfccc.int/essential_background/convention/status_of_ratification/items/2631.php(访问日期:2010年3月2日).
3、Second European Climate Change Programme, http://ec.europa.eu/environment/climat/eccpii.htm (访问日期:2010年3月2日).
4、“Text of 2007 State of the Union Address,”January 23, 2007, http://www.govexec.com/dailyfed/0107/012307sotutext.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
5、Legislation in the 110th Congress Related to Global Climate Change, http://www.pewclimate.org/what_s_being_done/in_the_congress/110thcongress.cfm (访问日期:2010年3月2日). (last visited on March 2, 2010).
6、Tatsuyoshi Saijo: The Kyoto Protocol and Global Environmental Strategies of the EU, the US and Japan: A Perspective from Japan, August 2001, available at http://www.iser.osaka-u.ac.jp/~saijo/cd/2001/saijo1.pdf (访问日期:2010年3月2日). (last visited on March 2, 2010).
7、S. 3036—the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/docUploads/L-Wonepager.doc (last visited on March 2, 2010).(访问日期:2010年3月2日).
8、Analysis of the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/analysis/l-w (访问日期:2010年3月2日). (last visited on March 2, 2010).
9、Climate Change Act 2008, http://www.defra.gov.uk/environment/climatechange/uk/legislation/index.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
10、Climate Change Act 2008—Key Provisions/Milestones, http://www.defra.gov.uk/environment/climatechange/uk/legislation/provisions.htm (访问日期:2010年3月2日). (last visited on March 2, 2010).
11、Carbon Pollution Reduction Scheme: Australia's Low Pollution Future, White Paper, December 2008, http://www.climatechange.gov.au/whitepaper/foreword.html (访问日期:2010年3月2日). (last visited on March 2, 2010).
12、Eileen Claussen, Elliot Diringer, A New Climate Treaty: U.S. Leadership after Kyoto, http://hir.harvard.edu/articles/1594/ (访问日期:2010年3月8日). (last visited on March 2, 2010).
13、Steve Charnovitz, Trade and Climate: Potential Conflicts and Synergies,p.2, http://www.pewclimate.org/docUploads/Trade%20and%20Climate.pdf (访问日期:2010年3月8日). (last visited on March 2, 2010).
14、Zhongxiang Zhang, Lucas Assuncao, Domestic Climate Policy and the WTO, p.4, http://papers.ssrn.com/abstract=288273 (访问日期:2010年3月8日). ( last visited on March 2, 2010).
15、Steve Charnovitz, Trade and Climate: Potential Conflicts and Synergies, p.3, http://www.pewclimate.org/docUploads/Trade%20and%20Climate.pdf (访问日期:2010年3月12日). (last visited on March 2, 2010).
16、S. 3036—the Lieberman-Warner Climate Security Act of 2008, http://www.pewclimate.org/docUploads/L-Wonepager.doc (访问日期:2010年3月12日). (last visited on March 2, 2010).
17、A. Denny Ellerman et al., Pew Center on Global Climate Change, Emissions Trading in the U.S.: Experience, Lessons and Considerations for Greenhouse Gases vii (2003), p. ii, available at http://www.pewclimate.org/docUploads/emissions_trading.pdf (last visited on March 2, 2010).(访问日期:2010年3月12日).
18、A. Denny Ellerman et al., Pew Center on Global Climate Change, Emissions Trading in the U.S.: Experience, Lessons and Considerations for Greenhouse Gases vii (2003), pp.8-31, available at http://www.pewclimate.org/docUploads/emissions_trading.pdf (last visited on March 2, 2010).(访问日期:2010年3月16日).
19、http://unfccc.int/kyoto_protocol/mechanisms/items/1673.php (访问日期:2010年3月16日). (last visited on March 2, 2010).
20、http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/ENVIRONMENT/EXTCARBONFINANCE/0,,contentMDK:21842339~menuPK:5213558~pagePK:64168445~piPK:64168309~theSitePK:4125853,00.html (访问日期:2010年3月16日). (last visited on March 2, 2010).
21、Karan Capoor,Philippe Ambrosi,State and Trends of the Carbon Market 2008,p.19, available at http://wbcarbonfinance.org/docs/State_Trends_FINAL.pdf (访问日期:2010年3月18日). (last visited on March 2, 2010).
22、http://www.wto.org/english/tratop_e/gatt_e/gatt_e.htm (访问日期:2010年3月18日). (last visited on March 2, 2010).
23、Aaron Cosbey, Border Carbon Adjustment, pp.4-5, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 2, 2010).(访问日期:2010年3月18日).
24、http://www.ecx.eu/Delivery-Settlement (last visited on March 2, 2010).(访问日期:2010年3月18日).
25、Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, p.5, http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (访问日期:2010年3月20日). (last visited on March 20, 2010).
26、CDM Statistics, http://cdm.unfccc.int/Statistics/index.html (last visited on March 20, 2010).(访问日期:2010年3月20日).
27、Karan Capoor,Philippe Ambrosi,State and Trends of the Carbon Market 2008,p.27, available at http://wbcarbonfinance.org/docs/State_Trends_FINAL.pdf. (访问日期:2010年3月20日). (last visited on March 20, 2010).
28、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 103, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年3月20日). (last visited on March 20, 2010).
29、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (last visited on March 20, 2010).(访问日期:2010年3月22日).
30、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .21, http://www.rprogress.org/publications/1996/swiss_1996.pdf(访问日期:2010年3月22日). (last visited on March 20, 2010).
31、A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (last visited on March 20, 2010).(访问日期:2010年3月22日).
32、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .12, http://www.rprogress.org/publications/1996/swiss_1996.pdf (last visited on March 20, 2010).(访问日期:2010年3月22日).
33、Aaron Cosbey, Border Carbon Adjustment, p.1, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
34、J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, pp .20-21, http://www.rprogress.org/publications/1996/swiss_1996.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
35、Aaron Cosbey, Border Carbon Adjustment, pp.3-4, http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf (last visited on March 20, 2010).(访问日期:2010年3月26日).
36、Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, Working Paper, Nicolas Institute for Environmental Policy Solutions, Duke University, available at http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (last visited on March 20, 2010).(访问日期:2010年3月28日).
37、Talking Carbon: Implications of US-China Trade, http://ictsd.net/i/publications/10623/ (last visited on March 20, 2010).(访问日期:2010年3月28日).
38、WTO Secretariat, Trade and Environment at the WTO, 2004, p.17, http://www.wto.org/english/tratop_e/envir_e/envir_wto2004_e.pdf (last visited onMarch 20, 2010).(访问日期:2010年3月28日).
39、The Carbon Trust, Working with Tesco: Product Carbon Footprinting in Practice, http://www.carbon-label.com/casestudies/Tesco.pdf (last visited on March
20, 2010).(访问日期:2010年4月12日).
40、The Carbon Trust Press Release, Select Committee Report Gives Bright Green Light for Carbon Labelling, http://www.carbon-label.com/news/environmental.pdf (last visited on March 20, 2010).(访问日期:2010年4月12日).
41、Carbon Emission Label, http://en.wikipedia.org/wiki/Carbon_emission_label (last visited on April 10, 2010).(访问日期:2010年4月12日).
42、The Carbon Trust, Working with Tesco: Product Carbon Footprinting in Practice, http://www.carbon-label.com/casestudies/Tesco.pdf (last visited on April 10, 2010).(访问日期:2010年4月12日).
43、The Carbon Trust, The Carbon Reduction Label Explained, http://www.carbon-label.com/business/label.htm (last visited on April 10, 2010).(访问日期:2010年4月18日).
44、United Nations Framework Convention on Climate Change, "Good Practices" in Policies and Measures Among Parties Included in Annex I to the Convention, 2002, p.24, available at http://unfccc.int/documentation/documents/advanced_search/items/3594.php?rec=j&priref=600002065 (last visited on April 10, 2010).(访问日期:2010年4月18日).
45、Carbon sink, http://en.wikipedia.org/wiki/Carbon_sink (last visited on April 10, 2010).(访问日期:2010年4月20日).
46、Alan O. Sykes, The Economics of WTO Rules on Subsidies and Countervailing Measures, John M. Olin Law & Economics Working Paper No. 186 , May 2003, p.2, available at http://www.law.uchicago.edu/files/files/186.aos_.subsidies.pdf (last visited on April 10, 2010).(访问日期:2010年4月20日).
1国外代表性的研究成果有:Tania Voon, Sizing Up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10,2000; Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007; Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006; Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999; Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999; Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999; Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006.
1陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第2-3页。
2夏建新等编:《全球环境变迁》,中央民族大学出版社2006年版,第148页。
3《联合国气候变化框架公约》第1条。
3〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版,第27页。
4 [日]山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版,第68页。
5杞忧:《人类面临的共同挑战——全球气候变暖》,载《生态经济》2008年第4期。
1政府间气候变化专门委员会,《气候变化2007:综合报告》,第30,39页。
2其中,二氧化碳所占比重最大。2004年,全球二氧化碳排放量已占据人为温室气体排放总量的77%。
3政府间气候变化专门委员会,《气候变化2007:综合报告》,第37页。
5〔英〕詹姆斯·布鲁吉斯:《脆弱的地球——小小地球》,杨晓霞译,新星出版社2005年版,第30页。
6〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版,第50页。
1〔美〕汤姆·哈特曼:《古老阳光的末日——抢救地球资源》,马鸿文译,上海远东出版社2005年版,第51页。
2陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第19-21页。
3 [日]山本良一:《2℃改变世界》,王天民等译,科学出版社2008年版,第44页。
4赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版,第58页。
5骆高远,冯利华著:《气候变化及其影响研究》,中国科学技术出版社2005年版,第135页。
1政府间气候变化专门委员会,《气候变化2007:综合报告》,第33页。
2赵仲龙编:《生存还是毁灭》(上),北京出版社2008年版,第57页。
3政府间气候变化专门委员会,《气候变化2007:综合报告》,第50页。
4《气候变化国家评估报告》编写委员会编:《气候变化国家评估报告》,科学出版社2007年版,第198页。
1 [美]诺曼·迈尔斯著,王正平等译:《最终的安全———政治稳定的环境基础》,上海译文出版社2001年版,第10页。
2陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第49页。
3恩格斯著:《自然辩证法》,人民出版社1971年版,第158-159页。
1陈云峰等编:《气候变化——人类面临的挑战》,气象出版社2007年版,第50页。
4《联合国气候变化框架公约》第2条。
1〔法〕亚历山大·基斯著,张若思译:《国际环境法》,法律出版社2000年版,第223页。
2清洁发展机制项目的排放减少量等于基准线情形下的排放量减去项目的实际排放量。所谓的基准线,实际上是一种假设值,即在没有清洁发展机制项目的情形下会出现的温室气体排放量。清洁发展机制项目减排量必须经过严格的核查和核证,才能由执行理事会发放,因此被称为“经核证的排放减少量”。每个单位的CER代表1公吨的二氧化碳当量。有关CERs的具体规定参见《联合国气候变化框架公约》缔约方会议第七届会议报告。
3朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第79页。
4杨兴:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版,第170页。
5每个单位的ERU代表1公吨的二氧化碳当量。
6朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第77页。
2杨兴著:《〈气候变化框架公约〉研究——国际法与比较法的视角》,中国法制出版社2007年版,第74-78页。
3政府间气候变化专门委员会,《IPCC第二次评估:气候变化1995》,第9页。
4〔美〕希拉里·弗伦奇著,李丹译:《消失的边界——全球化时代如何保护我们的地球》,上海译文出版社2002年版,第121页。
5庄贵阳,陈迎著:《国际气候制度与中国》,世界知识出版社2005年版,第92页。
1 David G Victor, The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming, Princeton University Press, 2001, p.30.
3 Peggy Rodgers Kalas, Alexia Herwig, Dispute Resolution Under the Kyoto Protocol, Ecology Law Quarterly, Vol.27, 2000, p. 129.
1 Communication from the Commission to the Council and the European Parliament on EU Policies and Measures to Reduce Greenhouse Gas Emissions: Towards a European Climate Change Programme (ECCP), COM(2000) 88 final, annex 2,3.
3 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
4指令所指的温室气体包括二氧化碳、甲烷、氧化亚氮、氢氟碳化物、全氟亚碳和六氧化硫。
5根据指令的规定,2005年1月1日至2007年12月31日期间,企业对超额部分的排放量按每吨二氧化碳当量40欧元上缴罚金。2008年1月1日后,企业对超额部分的排放量按每吨二氧化碳当量100欧元缴纳罚金。
1 Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 amending Directive so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.
2庄贵阳:《后京都时代国际气候治理与中国的战略选择》,载《世界经济与政治》2008年第8期。
3 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.472.
2董勤:《美国气候变化政策分析》,载《现代国际关系》2007年第11期。
3 42 USC§13389.
4 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.440.
3 Cinnamon Carlarne, Climate Change Policies an Ocean Apart: EU & US Climate Change Policies Compared, Pennsylvania State Environmental Law Review, Vol.14, 2006, p.467.
4 Climate Change: The UK Programme 2006, 2006, p.3.
1国内有学者认为英国气候变化政策的此种变化主要出于三个方面的原因:1)英国的温室气体尤其是CO_2排放由于各种原因出现反弹迹象,减排前景不明朗;2)英国能源供应的对外依存度越来越高,出于对能源供应安全的考虑;3)担心发展中国家的温室气体排放势头抵消其减排努力。参见朱松丽,徐华清:《英国的能源政策和气候变化应对策略——从2003版到2007版能源白皮书》,载《气候变化研究进展》2008年第4卷第5期。
2 Climate Change: The UK Programme 2006, 2006, pp.4-6.
1王瑞彬:《国际气候变化机制的演变及其前景》,载《国际问题研究》2008年第4期。
2解振华:《应对气候变化问题中国真抓实干》,载《WTO经济导刊》2008年第11期。
1 OECD贸易与环境专家联合论坛著,丁德宇、唐春林、张光明译:《贸易与环境影响》,中国环境科学出版社1996年版,第11-14页;赵玉焕著:《贸易与环境:WTO新一轮谈判的新议题》,对外经济贸易大学出版社2002年版,第29页。
2 J·H·Jackson, W·J·Davey and A·O·Sykes, Legal Problems of International Economic Relations, St. Paul, Minnesota: West Group, 2002, p. 1015.
1 J. Beghin, M. Potier, Effects of Trade Liberalization on the Environment in the Manufacturing Sector, The World Economy, Vol.20(4), 1997, pp.435-436.
2 [英]帕特莎·波尼、埃伦·波义尔著,那力、王彦志、王小钢译:《国际法与环境》(第二版),高等教育出版社2007年版,第666页。
3 Marino Marcich, Trade and Environment: What Conflict?, Law & Policy of International Business, Vol.31, 2000, p. 920.
1 Shui, B. and R. C. Harriss. The Role of CO_2 Embodiment in US-China Trade, Energy Policy, Vol. 34(18), 2006, pp.4063-4068.
2那力、何志鹏编著:《WTO与环境保护》,吉林人民出版社2002年版,第21页。
3李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第9页。
1蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第44-45页。
2 Tania Voon, Sizing Up The WTO: Trade-Environment Conflict and The Kyoto Protocol, Journal of Transnational Law & Policy, Vol.10, p.74.
1李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第32页。
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline,WT/DS2/AB/R, 20 May 1996, p.31.
2 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products WT/DS58/AB/R, 6 November 1998, paras.129-131, 152,153,155.
3赵维田、刘敬东编著:《WTO:解释条约的习惯规则》,湖南科学技术出版社2006年版,第13页。
1赵维田著:《世界贸易组织法》,吉林人民出版社2000年版,第164-165页。
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline,WT/DS2/AB/R, 20 May 1996, p.22. (这个案件特别分析了GATT第20条具体条款和前言的分析顺序)。
2吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000第4期。
3在巴西翻新轮胎案(DS332)中,专家小组支持了巴西依据GATT第20条(b)款提出的抗辩,但巴西因其它原因在该案中败诉。
2林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第103页。
3李仁真、秦天宝、李勋著:《WTO与环境保护》,湖南科学技术出版社2006年版,第11页。
4 Esty, Bridging the Trade-Environment Divide, Journal of Economic Perspective, Vol. 15, 2001, p.121.
5杨励,肖志坚:《国外技术性贸易措施对我高新产品的出口影响》,载《经济研究导刊》2009年第8期。
7《国外技术性贸易措施令中国损失近500亿美元》,载《纺织服装周刊》2009年第2期。
8鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第178-182页。
1周杰、张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家的视角》,科学出版社2005年版,第17页。
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第154页。
1 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Rev.iew, Vol.19, 2007, p.439.
2 European Parliament Resolution on the European Union’s Strategy for the Bonn Conference on Climate Change, B5-0473/2001, para. 9; Peter J. Fontaine, The Gathering Storm, Pub. UTIL. FORT., Aug. 2004, p.50; Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure to Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Vol.19, 2006, p.112.
3 Andrew Green, Tracey Epps, Is There a Role for Trade Measures in Addressing Climate Change?, U.C. Davis Journal of International Law and Policy,Vol.15,2008,p.1.
4 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
5 Bernd G. Janzen, Trade Law And Climate Change: Convergence Or Conflict?, Metropolitan Corporate Counsel, Northeast Edition, Mar. 2008, p.32.
6 Anupam Goyal, The WTO and International Environmental Law: Towards Conciliation, Oxford University Press, 2006, p.10.
1 Daniel C. Esty, Greening the GATT: Trade, Environment and the Future, Institute for International Economics, 1994, p.182.
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第138-140页。
3 Anita Halvorssen, Common,but Differentiated Commitments in the Future Climate Change Regime- Amending the Kyoto Protocol to Include Annex C and the Annex C Mitigation Fund, Colorado Journal of International Environmental Law and Policy, Vol. 18, 2007,pp.253-254.
1世界环境与发展委员会编著:《我们共同的未来》,国家环保局外事办公室译,世界知识出版社1989年版, 第16-19页。
2王曦编著:《国际环境法》,法律出版社2005年版,第108页。
1幸红著:《污染控制策略创新——排污权交易及其法律规范》,华南理工大学出版社2007年版,第63-70页。
2 Edwin Woerdman, The Institutional Economics of Market-based Climate Policy, Elsevier B.V., 2004, p.9.
3所谓环境容量,是指某一环境区域对人类活动所造成的影响的最大容纳量。当污染物总量超过这一最大容纳量时,该区域环境的生态平衡和正常功能就会遭到破坏。所谓大气环境容量,是指在特定的污染源布局和气象条件下,为达到环境目标值,某一特定地区的自然净化能力所允许的大气污染物的最大排放量。
4 Garrett Hardin, The Tragedy of the Commons, Science, 1968, pp.1243-1248.
5林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第139页。
6蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第36页。
1蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第217页。
2 J.H.Dales, Pollution, Property and Prices: An Essay in Policy-making and Economics, University of Toronto Press, 1970, p.107.
3 Jonathan Donehower, Analyzing Carbon Emissions Trading: A Potential Cost Efficient Mechanism to Reduce Carbon Emissions, Environmental Law, Vol.38, 2008, p.183.
1国家登记簿和国际交易日志都是以电子数据中心的形式存在的。前者由各缔约方设立,后者由公约秘书处设立和管理。两者通过互联网相连,可以实现数据和指令的实时传送。它们是碳排放贸易市场必不可少的基础设施。
2朱谦:《全球温室气体减排的清洁发展机制研究——以行政许可为中心》,苏州大学博士学位论文,2006年,第79页。
3 Annex of Decision 3/CMP.1, Modalities and procedures for a clean development mechanism as defined in Article 12 of the Kyoto Protocol, paras.43-52.
4李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报》(社会科学版)2008年第1期。
6 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, art. 12.
1 The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008, p.5.
2 The European Commission, EU Action Against Climate Change: The EU Emissions Trading System, Luxembourg: Office for Official Publications of the European Communities, 2008, p.8.
1 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, art. 3.
2 42 U.S.C.§7651b.
3 M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London, p.15.
4 M.J. Mace,Background Paper for International Workshop on the Legal Nature of Emissions Reductions, May 2004, London, p.15; Markus W. Gehring , Charlotte Streck, Emissions Trading: Lessons From SO2 and NO2 Emissions Allowance and Credit Systems Legal Nature, Title, Transfer, and Taxation of Emission Allowances and Credits, April 2005 Issue of ELR News & Analysis?; Martijn Wilder, Monique Willis & Mina Guli, Carbon Contracts, Structuring Transactions: Practical, Experiences, in Legal Aspects of Implementing the Kyoto Protocol Mechanisms (David Freestone & Charlotte Streck eds.), 2005, p.311; Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999, p.197; Jillian Button, Carbon: Commodity orCurrency The Case For an International Carbon Market Based on The Currency Model, Harvard Environmental Law Review, Vol.32, 2008, p.573.
1吕忠梅:《论环境使用权交易制度》,载《政法论坛》2000年第4期;蔡守秋,张建伟:《论排污权交易的法律问题》,载《河南大学学报(社会科学版)》2003年第5期;郑庭伟:《论排污权》,载吕忠梅主编:《环境资源法论丛》(第五卷),法律出版社2005年版;赵惊涛:《排污权研究》,吉林大学博士学位论文,2008年,第13页;邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第81-93页。
2 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review , Vol.19, 2007, p.446.
3 Joost Pauwelyn, The Role of Public International Law in the WTO: How Far Can We Go?, American Journal International Law, Vol.95, 2001, pp.574-575.
4 WTO Appellate Body Report, United States--Import Prohibition of Certain Shrimp and Shrimp Products, , WT/DS58/AB/R, Oct. 12, 1998, para.129.
5 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007, p.447.
1林云华:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第173页。
2 Annie Petsonk, The Kyoto Protocol and The WTO: Integrating Greenhouse Gas Emissions Allowance Trading into the Global Marketplace, Duke Environmental Law & Policy Forum, Vol.10, 1999, p.202.
3 Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999, p.255.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
2 WTO Appellate Body Report , United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.22.
3 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
1 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, p.429.
2 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
2 The American Clean Energy and Security Act (2009), H.R.2454, Sec.401.
1这是《2007年美国气候安全法案》第6006节的规定。该法案是美国历史上第一部通过常规程序提交给参议院的总量控制与排放贸易法案。遗憾的是,该法案未能在参议院获得通过。不过,该法案中的很多规定都被后来的总量控制与排放贸易法案(包括《2009年美国清洁能源与安全法案》)所吸收。
2 WTO Appellate Body Report, United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.22.
1 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.21.
2 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.133.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
2 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, p.444.
3 WTO Panel Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para. 136.
2陈卫东著:《WTO例外条款解读》,对外经济贸易大学出版社2002年版,第330页。
3 16 United States Code (U.S.C.)§1537.
4 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para. 138-142.
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.21.
2 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, 20 May 1996, p.22, 23, 29.
3 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.166, 181.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.161-166.
3 Slayde Hawkins, Skirting Protectionism: A GHG-Based Trade Restriction under the WTO, Georgetown International Environmental Law Review, Vol.20, 2008, pp.447-449.
1 Rüdiger Wolfrum,ed.,WTO- Trade in Services,Boston:Martinus Nijhoff Publishers,2008,p.43.
2 Rüdiger Wolfrum,ed.,WTO- Trade in Services,Boston:Martinus Nijhoff Publishers,2008, p.38.
3 Group of Negotiations on Services, Uruguay Round, Services Sectoral Classification List, Note by the Secretariat, MTN.GNS/W/120, 10 July 1991.
1 T.P.Hill, On Goods and Services, Review of Income and Wealth, Vol.23, No.4, 1997, pp.317-318.
3王绍媛:《国际服务贸易自由化研究》,东北财经大学博士学位论文, 2004年,第4页;臧立著:《世界贸易组织法》,法律出版社2003年版,第205页。
1 Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999, pp.561-562.
2 General Agreement on Trade in Services , art.1, para.3(c).
1在欧盟法中,指令(directive)是不具有直接适用性的。通常,指令只是规定成员国必须达到的目标,而具体通过何种途径来实现该目标则由成员国自行决定。所以,严格说来,本文所要探讨的应该是欧盟各成员国根据指令2003/87/EC第12条所采取的措施与GATS规则的相符性问题。但是,出于行文的方便,本文仅就该项条款与GATS规则的相符性进行探讨。
2 Jacob Wersman, Greenhouse Gas Emissions Trading and the WTO, Review of European Community and the International Environmental Law, Vol.8, Issue 3, 1999, p.257.
3于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,.2007年,第82页。
4 General Agreement on Trade in Services, Annex on Financial Services, Art.5.
3 WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas,WT/DS27/AB/R, 9 September 1997, paras.219-220.
1 WTO Panel Report, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/R/ECU, 22 May 1997, para.7.280.
2 Marisa Martin, Trade Law Implications of Restricting Participation in the European Union Emissions Trading Scheme, Georgetown International Environmental Law Review, Vol.19, 2007, p. 459.
1 WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005, paras.216,228-230.
1 WTO Appellate Body Report, United States– Measures Affecting The Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, 7 April 2005, para.292.
2 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products,WT/DS135/AB/R, 5 April 2001, para.170.
1邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第83页;桑东莉著:《可持续发展与中国自然资源物权制度之变革》,科学出版社2006年版,第37,192页;蓝虹著:《环境产权经济学》,中国人民大学出版社2005年版,第78页。
2 A. Denny Ellerman, Barbara K. Buchner, Carlo Carraro, Allocation in the European Emissions Trading Scheme: Rights, Rents and Fairness, Cambridge University Press, 2007, p.28.
3 T.H.Tietenberg, Emissions Trading: Principles and Practice, 2nd Edition, Resources for the Future, 2006, p.128-131.
4 David Harrison Jr., Per Klevnas, Albert L. Nichols, Daniel Radov, Using Emissions Trading to Combat Climate Change: Programs and Key Issues, Environmental Law Reporter News & Analysis, Vol.38, 2008, p.10378.
1 WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001, para.8.73.
2 WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999, para. 149.
1王贵国著:《世界贸易组织法》,法律出版社2003年版,第409页;臧立著:《世界贸易组织法》,法律出版社2003年版,第309页。
2在美国——软木材III案中,专家小组指出,SCM第1条第1款中“goods”一词是指除金钱之外的所有有形财产或动产。
1 WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002, para.88.
2 WTO Appellate Body Report, United States-Tax Treatment for“Foreign Sales Corporation”-Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, 14 January 2002, para.90.
1宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
2 International Energy Agency, CO2 Emissions from Fuel Combustion, 2008 Edition, Organization for Economic Cooperation & Devel, 2008, p.115.
3 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, 2008, p.906;林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第215页。
5林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第217-221页;邓海峰著:《排污权——一种基于私法语境下的解读》,北京大学出版社2008年版,第198-200页;虞锡君:《减排背景下完善排污权交易机制探析——以全国首个试点城市浙江省嘉兴市为例》,载《农业经济问题》2009年第3期。
6赵惊涛:《排污权交易与清洁发展机制》,载《当代法学》2008年第5期。
2宋佳益:《清洁发展机制为经济发展注入动力》,载《光明日报》2009年4月13日第10版。
4具体内容请参见本章第二节。
5 Glenn M. Wiser, The Clean Development Mechanism Versus The World Trade Organization: Can free-Market Greenhouse Gas Emissions Abatement Survive Free Trade?, Georgetown International Environmental Law Review, Vol.11, 1999,p. 589.
1林云华著:《国际气候合作与排放权交易制度研究》,中国经济出版社2007年版,第231页。
2杨兴著:《<气候变化框架公约>研究——国际法与比较法的视角》,中国法制出版社2007年版,第315页。
1李静云,别涛:《清洁发展机制及其在中国实施的法律保障》,载《中国地质大学学报(社会科学版)》2008年第1期。
2刘秀凤:《清洁发展机制时下要机智》,载《中国环境报》2009年4月3日第6版。
4徐建凤:《碳交易市场风险隐现》,载《能源》2009年5期。
1于天飞:《碳排放权交易的市场研究》,南京林业大学博士学位论文,2007年,第93-97页。
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.4.
2 Piero with M.H.Dobb ed., Works and Correspondence of David Ricardo Vol.IV: Pamplets and Papers 1815-1823, Cambridge University Press, 1951.
3与目的地原则相对应的是原产地原则(The origin principle)。按照该原则,所有的商品均只由其生产所在国征税。
4 Note by the Secretariat, Taxes and Charges for Environmental Purposes- Border Tax Adjustment, WT/CTE/W/47, 2 May, 1997, para.24.
5 [英]帕特莎?波尼,埃伦?波义尔:《国际法与环境》(第二版),那力,王彦志,王小钢译,高等教育出版社2007年版,第693页。
6 A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 103, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年4月9日).
1 Gary C. Hutbauer, Carol Gabyzon, The Evolution of Border Tax Adjustments, report prepared for the Center for Strategic Tax Reform, March 1993.
2 OECD, Economic/Fiscal Instruments: Taxation (i.e. carbon/ energy), Annex I Expert Group on the United Nations Framework Convention on Climate Change, working paper No. 4, OECD/GD(97)188, p.83; Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.292.
3 Report of the Working Party established by GATT on 28 March 1968, Consolidated Document on the Examination of Practices of Contracting Parties in relation to Border Tax Adjustments(L/3389), 6 May 1970.
4李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,第35-36页。
5 A report by the United Nations Environment Programme and the World Trade Organization, Trade and Climate Change, p. 90, http://www.wto.org/english/news_e/pres09_e/pr559_e.htm (访问日期:2010年4月29日).
6李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
7 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .21, http://www.rprogress.org/publications/1996/swiss_1996.pdf (访问日期:2010年4月29日).
1 Swedish Tax Agency, Facts about Swedish Excise duties, 2007, p. 7.
3 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper Prepared for the Swiss Federal Office for Foreign Economic Affairs, p .12, http://www.rprogress.org/publications/1996/swiss_1996.pdf (访问日期:2010年4月29日).
6 Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.291.
7 J. Andrew Hoerner, Frank Muller, Carbon Taxes for Climate Protection in a Competitive World, A Paper
1 Gavin Goh, The World Trade Organization, Kyoto and Energy Tax Adjustment at the Border, Journal of World Trade, Vol.38, Issue 3, 2004, p.399.
2 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.14, 15.
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments (L/3464), adopted on 2 December 1970, para.21.
2李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,第35页;李伟,张希良等:《关于碳税问题的研究》,载《税务研究》2008年第3期。
1 See EPCT/A/PV/9, pp. 18-19; EPCT/C.II/11; EPCT/C.II/W.5, p.5; EPCT/W/181, p. 3.
1 GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances ( L/6175 - 34S/136), adopted on 17 June 1987, para.3.2.7-3.2.11.
2 EPCT/TAC/PV/26, page 21.
3 GATT Panel Report, United States—Taxes on Petroleum and Certain Imported Substances( L/6175 - 34S/136), adopted on 17 June 1987, para.5.2.4-5.2.11.
1 Report of the Working Party established by GATT on 28 March 1968, Border Tax Adjustments(L/3464), adopted on 2 December 1970, para.18.
2 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
3 Quick and Lau, Environmentally Motivated Tax Distinctions and WTO Law: The European Commission’s Green Paper on Integrated Product Policy in Light of the“Like Product-”and“PPM-”Debates, Journal of International Economic Law, Vol.6, 2003, p.432.
4 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 109.
1 WTO Appellate Body Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para.170.
2 Joost Pauwelyn, U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, Working Paper, Nicolas Institute for Environmental Policy Solutions, Duke University, p.12-16, http://www.nicholas.duke.edu/institute/internationaltradelaw.pdf (访问日期:2010年4月20日).
3 WTO Panel Report, United States–Standards for Reformulated and Conventional Gasoline, WT/DS2 /R, 29 January 1996, para.6.35.
1 WTO Appellate Body Report,United States - Import Prohibition of Certain Shrimp and Shrimp Products , WT/DS58/AB/R, 6 November 1998, para.136.
2 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.21.
1 WTO Appellate Body Report,United States–Standards for Reformulated and Conventional Gasoline , WT/DS2/AB/R, 20 May 1996, p.22, 23, 29.
2 R.E. Hudec, The Product-Process Doctrine in GATT/WTO Jurisprudence, in M. Bronckers, R. Quick (eds.), New Directions in International Economic Law: Essays in Honour of John H. Jackson, The Hague: Kluwer Law International, 2000, p. 217.
1 Frank Biermann, Rainer Brohm, Implementing The Kyoto Protocol without The USA: The Strategic Role of Energy Tax Adjustments at The Border, Climate Policy, Issue 4, 2005, p.297; Paul Demaret, Raoul Stewardson, Border Tax Adjustments under GATT and EC Law and General Implications for Environmnetal Taxes, Journal of World Trade , Vol.28,1994, No.5 , p. 29.
1李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,193页;郭艳红:《我国矿产资源税费制度探讨》,载《资源与产业》2009年第3期。
2焦盛荣:《论我国生态税法律制度的构建与完善》,载《兰州大学学报(社会科学版)》2009年第3期。
3李慧玲著:《环境税费法律制度研究》,中国法制出版社2007年版,196页。
1《国税总局环保部调研碳税方案或明年出台》,载《华夏时报》2009年5月13日;《我国有望率先推出碳税方案能源税可能取消》,http://news.xinhuanet.com/fortune/2009-04/21/content_11224158.htm (访问日期:2010年4月8日)。
2陈霖,郑乐:《警惕贸易顺差背后的“生态逆差”现象——从内涵能源视角看我国贸易结构的调整》,载《国际贸易》2008年第11期。
4付加锋,高庆先:《中国国际贸易中的内涵二氧化碳排放及其空间特征》,载《资源开发与市场》2009年第7期。
1李春根,计敏:《完善我国生态税收政策的若干建议》,载《税务研究》2009年第4期。
2朱晓勤:《世贸组织与市场准入有关的环境措施法律问题研究》,厦门大学博士学位论文,2003年,第186 页。
1周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第305页。
2 Atsuko Okubo, Environmental Labeling Programs and The GATT/WTO Regime, Georgetown International Environmental Law Review,Vol.11,Spring 1999,p.601.
1 Veena Jha et al., Ecolabelling and International Trade, U.N. Conference on Trade and Development, U.N. Doc. No. 70, UNCTAD/OSG/DP/70 (1993), p.10.
1ISO, Business Plan of ISO /Technical Committee 207 /Sub -Committee 3, Enviormental Labeling, 1997.
2那力,何志鹏编著:《WTO与环境保护》,吉林人民出版社,2002年版,第258-261页。
3贾建华,宋文贤:《环境标志制度对发展中国家的贸易壁垒及我国的对策》,载《北京科技大学学报(社会科学版)》,2001年第2期。
4李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
1李寿平:《WTO框架下的环境标志问题与我国环境标志制度的完善》,载《当代法学》2007年第2期。
2 Anil Markandya, Eco-labelling: An International Review, Eco-labelling and International Trade, Edited by Simonetta Zarrilli and Veena Jha, Foreword by Rubens Ricupero, Secretary General of UNCATD, 1997, p.16, 转引自:周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第318页。
1周杰,张梓太著:《WTO体系下贸易与环境的法律协调——发展中国家视角》,科学出版社2005年版,第319页。
3边永民:《贸易措施在减排温室气体制度安排中的作用》,载《南京大学学报(哲学人文科学社会科学)》2009年第1期。
1 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, July 2008, p.953.
2 WTO Panel Report, Indonesia - Certain Measures Affecting the Automobile Industry, WT/DS54/R, 2 July 1998,para.14.28.
3 [比]约斯特?鲍威林:《国际公法规则之冲突——WTO法与其他国际法规则如何联系》,周忠海等译,法律出版社2005年版,第276-277页。
1 WTO Appellate Body, European Communities—Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, 9 September 1997, para.204.
2 WTO Panel Report, European Communities-- Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/R, 18 September 2000, paras. 8.16-8.17; WTO Panel Report, European Communities—Trade Description of Sardines, WT/DS231/R , 29 May 2002, paras.7.17-7.18.
1 WTO Appellate Body Report, European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, para. 101.
2 WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 25 September 1996, pp.15-16.
3 Ernst-Ulrich Petersmann, International Trade Law and International Environmental Law: Prevention and Settlement of International Environmental Disputes in GATT, Journal of World Trade,Vol.27,1993,p.66.
1 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.274-275.
2 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.222-223, 227.
1 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.232-233.
2 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.247-250.
3 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.286.
4 WTO Appellate Body Report, EC—Trade Description of Sardines, WT/DS231/AB/R, 26 September 2002, paras.289.
1 WTO Appellate Body Report, European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, 5 April 2001, paras. 98-103.
2在印度尼西亚——影响汽车产业的某些措施案中,专家小组在认定某些进口汽车与国产汽车属于GATT第3条第2款所规定的同类产品后,推定两者也属于第1条意义上的同类产品。参见:WTO Panel Report, Indonesia—Certain Measures Affecting the Automobile Industry, WT/DS55/R, 2 July 1998, para.14.141.
1 Certification System Would Classify Tropical-Timber Goods, Nikkei Weekly, Dec. 28, 1992,p.3.
2 Brian F. Chase, Tropical Forests and Trade Policy: The Legality of Unilateral Attempts to Promote Sustainable Development under The GATT, Hastings International and Comparative Law Review,Vol.17,Winter 1994, pp.375-379.
1王贵国著:《世界贸易组织法》,法律出版社2003年版,第520页。
1 Section 901, Public Law 101-627, 104 Stat. 4465-67, enacted 28 November 1990, codified in part at 16 U.S.C. 1685.
1 GATT Panel Report, United States—Restrictions on Imports of Tuna, 3 September 1991, DS21/R, paras.5.42-5.44.
2 WTO Appellate Body Report, Japan—Taxes on Alcoholic Beverages, WT/DS8/AB/R, 4 October 1996, p.15.
1 John H. Jackson, The World Trading System-- 2nd Edition: Law and Policy of International Economic Relations, The MIT Press, 1997, p.53.
1 GATT Panel Report, Japan—Trade in Semi-conductors, 35S/116, 24 March 1988, paras.106-117.
2 WTO Panel Report, Canada—Certain Measures Concerning Periodicals, WT/DS31/R, 14 March 1997, paras.5.34-5.36.
1 Cristian Tietje, Voluntary Eco-Labelling Programmes and Questions of State Responsibility in the WTO/GATT Legal System, Journal of World Trade, Vol.29, 1995, p.145.
1 Michael P. Vandenbergh, Climate Change: The China Problem, Southern California Law Review, Vol.81, July 2008, pp.943-957.
1幸红:《WTO与中国环境标志法律对策》,载《河北法学》2005年第2期。
2刘波:《论中国环境标志法律制度的建立和完善》,载《法学论坛》2005年第4期。
1 Black, Henry Campbell, Garner, Bryan A. ed., Black’s Law Dictionary, 9th edition, West Group, 2009, p.1565.
2 [英]庇古著:《福利经济学》,金镝译,华夏出版社2007年版,第173页。
3李本:《WTO框架下的补贴与反补贴协定研究》,华东政法大学博士学位论文,2004年,第44页。
5 Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006, pp.381-386.
1 Yandle, Bruce and Stuart Buck, Bootleggers, Baptists and the Global Warming Battle, Harvard Environmental Law Review, Vol. 26, 2002, p.208.
2 Popp, D. , R&D Subsidies and Climate Policy: Is There a "Free Lunch"?, National Bureau of Economic Research Working Paper Series, WP 10880, Cambridge, MA, 2004.
2 Sunstein, Cass R. Risk and Reason, Cambridge University Press, 2002, p.272.
3许云霄编著:《公共选择理论》,北京大学出版社2006年版,第113页。
1 Joseph Stiglitz, A New Agenda for Global Warming, Economists’Voice, July 2006, p.2.
1 WTO Panel Report, United States- Measures Treating Export Restraints as Subsidies, WT/DS194/R, 29 June, 2001, para.8.73.
2 WTO Panel Report, Canada - Measures Affecting The Export of Civilian Aircraft, WT/DS70/AB/R, 2 August 1999, para. 149.
2 ZhongXiang Zhang, Lucas Assuncao, Domestic Climate Change Policies and the WTO, The World Economy, Vol. 27, 2004, p. 360.
1 WTO Panel Report, United States - Final Countervailing Duty Determination with Respect to Certain Softwood Lumber from Canada, WT/DS257/R, 29 August 2003, para. 7.116.
2 Id.paras.7.120-7.121.
3 WTO Panel Report, United States–Subsidies on Upland Cotton, WT/DS267/R, 8 September 2004, paras. 7.1142,7.1147-7.1153.
1 Mac Benitah, The Law of Subsidies under the GATT/WTO System, Kluwer Law International, 2001, p.14.
1 Frieder Roessler, The Concept of Nullification and Impairment in the Legal System of WTO, at Petersmann ed., International Trade Law and GATT/WTO Dispute Settlement System, Kluwer Law International, 1982, p.125.
2 WTO Panel Report,Japan-- Measures Affecting Consumer Photographic Film and Paper, WT/DS44 /R, 31 March 1998, p.391.
3 WTO Panel Report,European Communities– Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135 /R, 18 September 2000, para.8.292.
1 WTO Panel Report, United States - Subsidies on Upland Cotton, WT/DS267 /R, 8 September 2004, paras.11.67-11.90.
1 WTO Appellate Body Report, United States - Subsidies on Upland Cotton, WT/DS267/AB/R, 21 March 2005, paras.451, 458, 468.
2单一:《WTO框架下补贴与反补贴制度研究》,华东政法大学博士学位论文,2007年,第129-130页。
2 Andrew Green, Trade Rules and Climate Change Subsidies, World Trade Review, Vol.5, 2006, p.389.
3 Hudec, Robert, Science and "Post-Discriminatory" WTO Law, Boston College International and Comparative Law Review,Vo.26, 2003, p.195.
1 WTO Appellate Body Report, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257/AB/R, 19 January 2004, Para.119.
2 Liana G.T. Wolf, Countervailing a Hidden Subsidy: The U.S. Failure To Require Greenhouse Gas Emission Reductions, Georgetown International Environmental Law Review, Fall 2006, p.100.
3 WTO Appellate Body Report, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257/AB/R, 19 January 2004, para.89.
1 WTO Appellate Body Report, United States - Tax Treatment For "Foreign Sales orporations,WT/DS108/AB/R, 20 March 2000, para. 90.
1杨兴著:《<气候变化框架公约>研究——国际法与比较法的视角》,中国法制出版社2007年版,第141页。
2鄂晓梅著:《单边PPM环境贸易措施与WTO规则:冲突与协调》,法律出版社2007年版,第227页。