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Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Rita Szudoczky & Dilara İnal

Bulletin for International Taxation2025https://doi.org/10.59403/2djee0rarticle
ABDC B
Weight
0.37

Abstract

The EU Carbon Border Adjustment Mechanism (CBAM) is a focal point in ongoing legal and policy discussions. This article examines whether the CBAM is an environmental or fiscal measure, assessing its legal basis under articles 192(1) and 192(2) of the Treaty on the Functioning of the European Union, its policy objectives, design and implications for EU competence and transatlantic trade.

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https://doi.org/https://doi.org/10.59403/2djee0r

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@article{rita2025,
  title        = {{Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism}},
  author       = {Rita Szudoczky & Dilara İnal},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2djee0r},
}

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Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.