美国“碳关税”法理逻辑与反制措施

第9卷第3期2010年9月(社会科学版)JOURNALOFZHEJIANGUNIVERSITYOFTECHNOLOGY(SOCIALSCIENCE)Vo.l9No.3Sept.2010:10064303(2010)03034906(,310023):美国碳关税措施法理逻辑是针对美国国内产品征收的碳税进行的边境调节措施,而其国内的碳税并不涵盖在WTO边境税调整范围内美国以GATT第20条环境例外作为碳关税在WTO体制内合法性的依据,但通过解释该条款的适用条件却可得到相反结论碳关税虽是为保护人类动物或植物的生命或健康的措施,但却不是必需措施;碳关税符合与保护可用尽的自然资源有关的措施,但不符合第20条引言的规定,构成了任意的或不合理的歧视手段,是对国际贸易的变相限制:碳关税;边境调节措施;环境例外:DF961:A2009622,,2020,20091217:,,[1],WTO,WTOWTO2009625WTO,WTO,,,:,19881997,,,,19905.2%,,,,,:20100312:(1969),,,,,()9,,,,:,,,,,,,,,,,,,,,,,,;,,,,,,,,,,,WTOGATT2.2(a):,3.2,GATT,GATT,:()()GATT236,,[2],?,,WTO,(),,,,GATT,,,GATT1979(h):,19941979(h),,19941986,,3503:2,,,,,,WTO,WTO,WTO,,,,WTOGATT20,GATT/WTO,10(b)(g)GATT:(b);(g),;GATT20(b)(g),WTOGATTWTO,,,[3]WTO20:20,20(a)(j),20,:20,20()GATT20(b)GATT20(b),:(1)WTO,20(b):;,20(b)WTO,20(b),(2)1989:GATTGATT,GATT,WTO:WTOPanelReport,ThailandRestrictionsontheImportationofandInternalTaxesonCigarettes[R].DS10/R37S/200.351()9,,,,,,,,,()GATT20(g)GATT20(g),:(1)GATT20(g),WTO,,,,,,20(g),(2),,,,,,,WTO()GATT20,GATT20:,;,;,20GATT20,,,1989609,1996,WTO,GATT20(g)609,609GATT20(g),,,,,60920,(1),,,,,WTOAppellateBodyReport.UnitedStatesStandardsforReformulatedandConventionalGasoline[R].WT/DS135/AB/R.WTOAppellateBodyReport.Shrimp-Turtle.USShrimp(Article21.5)[R].para.118.:WTO,2009,5165213523:,,(2),,,,,G85.5,20506.319042004100,8%,200319.8,3.2,,,,,,,,,,,,,,,,,,WTO,,,,,,,[4],,,,,,,,,(),IPCC()2007,60,,,,,,,:,;,,WTO,WTOGATT20WTO,,;:,()9,20,,,WTO,WTO,WTO,WTO,WTO,:[1].[N].,20091217(8).[2].WTO[J].,2009,(3):179180.[3].GATT[J].,2008,(3):127129.[4],.[J].,2005,(10):5659.TheLegalLogicofAmericaCarbonTariffsandOppositionMeasuresMAHua(CollegeofLaw,ZhejiangUniversityofTechnology,Hangzhou310023,China)Abstract:ThelegallogicofcarbontariffmeasuresoftheUnitedStatesistheborderadjustmentmeasuresimposedondomesticproductcarbontax,whileitsdomesticcarbontaxisnotincludedintheWTOframework.GATTArticle20ofEnvironmentalExceptionsisregardedasthebasisoflegitimacywithintheWTOsystembytheUnitedStates,butanoppositeconclusionisavailablebytheinterpretationofWTOprovisions.Althoughcarbontariffistoprotecthuman,animalorplantlifeorhealthmeasures,itisnotnecessary;anditisthemeasuresrelatedtotheconservationofexhaustiblenaturalresources,butdoesnotcomplywiththeintroductionofArticle20,andconstitutearbitraryorunjustifiablediscriminationmeanswhichisadisguisedrestrictiononinternationaltrade.Keywords:carbontarif;fborderadjustmentmeasures;environmentalexceptions(:金一超)354