从国际法视角看欧盟航空排放单边征税措施的违法性  

On the Illegality of EU's Unilateral Measure to Tax Airlines for Their Greenhouse Gas Emissions from the Perspective of International Law

作　　者：徐冬根[1] 常紫星 

机构地区：[1]上海交通大学凯原法学院,200030 [2]陕西省西安市新城区人民法院,陕西西安710032

出　　处：《上海财经大学学报（哲学社会科学版）》2013年第6期25-31,共7页Journal of Shanghai University of Finance and Economics

基　　金：教育部人文社会科学研究一般项目(10YJA820115);上海市哲学社会科学规划项目(2010BFX004);上海交通大学文科创新基金项目(09TS10)

摘　　要：欧洲议会和欧盟委员会发布的第2008/101/EC指令,规定从2012年起,所有飞往或飞离欧盟成员国的航班均成为欧盟碳排放交易体系的管制对象,并且该体系对排放量的计算标准是从飞机起飞地至降落地的全部里程,而不是飞经欧盟领空的里程。欧盟所采取的航空排放单边征税措施不但违反了《联合国气候变化框架公约》和《京都议定书》等国际法上所确立的共同但有区别的责任原则和非歧视原则,而且违反了《芝加哥公约》中的领空主权原则、避免单方收费原则和空中规则原则,其实施的域外管辖权侵犯了其他主权国家的排他性管辖权,违反了国际法原则和准则。从国际法视角看,欧盟航空排放单边征税措施是违法的。Directive 2008/101/EC of the European Parliament and of the Council, provides that all aircrafts, departing from or landing at members of EU, shall be subject to the regulation objects of EU＇s Emission Trading Scheme,and according to EU＇s ETS, the emission amount is calculated on the base of the whole journey of an aircraft from take-off to landing, rather than the mileage across the territory of EU. EU＇s unilateral measure to tax airlines for their greenhouse gas emissions violates not only the principle of common but differentiated responsibilities and the non-discriminatory principle established in international law like United Nations Framework Convention on Climate Change and Kyoto Protocol, but also the principles of airspace sovereignty,avoidance of unilateral charges and air rules of the Chicago Convention. The extraterritorial jurisdiction of EU infringes the exclusive jurisdiction of other sovereign states, and violates principles and rules of the international law. From the perspective of international law, EU;s unilateral measure to tax airlines for their greenhouse gas emissions is illegal.

关 键 词：碳税 共同但有区别的责任 域外管辖 

分 类 号：DF963[政治法律—国际法学]