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碳关税违反了GATT第3条第2款规定的国民待遇原则,但仍然可以援引GATT第20条排除其违法性。碳关税措施通过GATT第20条(b)项与(g)项下相关审查的可能性比较大。因此,最关键的问题是判断碳关税是否符合GATT第20条引言。碳关税的实施可能存在任意或不合理的歧视,或者构成对国际贸易的变相限制,但碳关税本身并不当然违反GATT第20条引言。
Carbon tariffs violate the principle of national treatment provided for in Article 3, paragraph 2, of the GATT, but Article 20 of the GATT can still be invoked to exclude its illegality. Carbon tariff measures are more likely to pass relevant reviews under Article 20 (b) and (g) of the GATT. Therefore, the most crucial issue is to judge whether carbon tariffs comply with Article 20 of the GATT. There may be arbitrary or unreasonable discrimination in the implementation of carbon tariffs or in disguised form of international trade, but carbon tariffs do not of course violate the preamble to Article 20 of the GATT.