Czy uprawnienia do emisji BRT ETS (tzw. ETS2) są środkiem o charakterze fiskalnym w rozumieniu art. 192 ust. 2 lit. a Traktatu o funkcjonowaniu Unii Europejskiej?

Przemysław Siwior; Aneta  Dobrzycka

doi:10.31648/sp.11014

ETS RTD emission allowances (so-called ETS2) – are they a fiscal measure within the meaning of Article 192(2)(a) the Treaty on the Functioning of the European Union?

Przemysław Siwior

Uniwersytet Jagielloński
https://orcid.org/0000-0002-1929-5094

Aneta Dobrzycka

Szkoła Główna Mikołaja Kopernika
https://orcid.org/0009-0002-8762-3376

DOI: https://doi.org/10.31648/sp.11014

Abstract

The article aims to examine the legal nature of BRT ETS allowances and explore whether they constitute a fiscal measure within the meaning of Article 192(2)(a) of the TFEU. As of January 1, 2025, a new emissions trading system (BRT ETS, also known as ETS2) has been implemented, covering the building, road transport, and additional sectors. This system has been designed as separate but linked to the existing EU ETS to avoid disruptions in its operation, with the possibility of merging the two mechanisms in the future. This article examines the legal nature of BRT ETS allowances, particularly regarding their potential classification as a fiscal measure under Article 192(2)(a) TFEU, which would require unanimity in the EU Council for their adoption. These considerations are crucial for shaping the EU’s climate policy and its legal and economic framework. The authors conclude that emission allowances under the BRT ETS cannot be considered a fiscal measure within the meaning of Article 192(2)(a) of the TFEU. This is because these allowances do not meet the criterion of being non-remunerative. The lack of freedom in allocating funds obtained from auctions makes them similar to public levies.

Keywords:

EU law, emissions trading system, BRT ETS, fiscal measure, EU climate policy, Ar- ticle 192 TFEU

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Published

2025-06-24

Cited by

Siwior, P., & Dobrzycka, A. . (2025). ETS RTD emission allowances (so-called ETS2) – are they a fiscal measure within the meaning of Article 192(2)(a) the Treaty on the Functioning of the European Union?. Studia Prawnoustrojowe, (68). https://doi.org/10.31648/sp.11014