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Emerging Limits on National Carbon Taxes: Reflections on the Advocate General’s Opinion in Nitrogénművek (C-519/24)

Gergely Czoboly & Gabriella Erdős

European Taxation2026https://doi.org/10.59403/27p133carticle
ABDC B
Weight
0.50

Abstract

In this article, the authors examine the case law of the Court of Justice of the European Union on the limits of national carbon taxation in light of the EU Emissions Trading System. Advocate General Ćapeta has recently delivered her Opinion in Nitrogénművek (C-519/24), which arguably extends the Court’s existing limitation test by placing greater emphasis on protecting the competitiveness of industries exposed to carbon leakage. The authors critically assess this approach and propose alternative arguments based on the Court’s earlier jurisprudence.

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https://doi.org/https://doi.org/10.59403/27p133c

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@article{gergely2026,
  title        = {{Emerging Limits on National Carbon Taxes: Reflections on the Advocate General’s Opinion in Nitrogénművek (C-519/24)}},
  author       = {Gergely Czoboly & Gabriella Erdős},
  journal      = {European Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/27p133c},
}

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Emerging Limits on National Carbon Taxes: Reflections on the Advocate General’s Opinion in Nitrogénművek (C-519/24)

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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