Das Brennstoffemissionshandelsgesetz journal article Zur Verfassungsmäßigkeit der CO2-Bepreisung in der Einführungsphase (2021–2025/26) Henning Tappe Zeitschrift für Europäisches Umwelt- und Planungsrecht, Volume 19 (2021), Issue 3, Page 249 - 257 Effective as of 2021, Germany has introduced a CO2 pricing system for the energy and transport sectors (heating fuels and motor fuels) to complement the existing EU Emissions Trading System (EU-ETS) which has been in place under EU law since 2005. This new national Emissions Trading System (nETS) is established through the Fuel Emissions Trading Act (BEHG). During an introductory phase lasting from 2021 to 2025, the certificates will not yet be auctioned, but allocated according to a staggered fixed price. A price corridor is then envisaged for the first auction round in 2026. In the introductory phase, this means that initially no strict quantity limitation (“cap”) is envisaged, but that flexibility options under the EU Climate Protection Regulation can be used. Therefore, fixed prices will also be maintained in the event of increased demand. Due to the temporary lack of implementation of the “cap and trade” principle, the constitutionality of the BEHG is heavily disputed. This article addresses the question of whether the levy obligation under the BEHG during the introductory phase is a tax or a non-tax levy and comes to the conclusion that the levy is not in violation of the German Basic Law.
Das Scheitern der Kernbrennstoffsteuer journal article Verfassungsrechtliche Grenzen für die Einführung neuer Ökosteuern Henning Tappe Zeitschrift für Europäisches Umwelt- und Planungsrecht, Volume 15 (2017), Issue 3, Page 186 - 194 By resolution of April 13, 2017, the Second Senate of the German Federal Constitutional Court ruled that the nuclear fuel tax is incompatible with Article 105 (2) in connection with Article 106 (1) No. 2 of the German Basic Law and void. The tax revenues in the total amount of approx. 6.3 billion EUR have to be repaid by the federation (Bund). The nuclear fuel tax imposed from 2011–2016 was designed as an excise duty. Since nuclear fuels are not available for consumptive use by private final consumers but are consumed on a preliminary level, the Federal Constitutional Court did not classify the tax as an excise duty. For this reason, it held that the federation lacked legislative power. The narrow interpretation of the types of taxes of Article 106 of the Basic Law and the denial of a right to create taxes has considerable effects on the introduction of new eco-taxes.
Ausnahmen und Abweichungen von Zielen der Raumordnung – Effektive Instrumente eines neuen „Deutschlandtempos“? Martin Beckmann
