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Greenhouse Gas Taxes on Meat Products: A Legal Perspective

  • Cordelia Christiane Bähr (a1)
Abstract

Meat production and the transport sector contribute almost equally to global warming. However, unlike the transport sector, in terms of climate change policies meat production is relatively unregulated. Many scientists have called for a meat tax as a means of reducing consumption but governments and politicians have not responded. Has the law been an obstacle to the acceptance of a meat tax? To address that question, this article analyzes three examples of European Union (EU) taxes that could be imposed on the consumption of domestic and imported meat, and examines them in relation to the international climate change regime, human rights law, and the legal regimes of the World Trade Organization and the EU. It shows that, if carefully designed, an EU meat tax is consistent with these bodies of law. To address adequately the industrial sectors that give rise to global warming, governments will need to overcome the taboo relating to the concept of a meat tax.

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This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives licence (http://creativecommons. org/licenses/by-nc-nd/3.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is unaltered and is properly cited. The written permission of Cambridge University Press must be obtained for commercial re-use or in order to create a derivative work.
Footnotes
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The author would like to thank Veerle Heyvaert of the London School of Economics and Political Science for her support and encouragement in writing this article. All opinions and any errors are mine.

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References
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1 Cf. Gillis, J., ‘UN Says Lag in Confronting Climate Woes Will Be Costly’, The New York Times, 16 Jan. 2014, available at: http://www.nytimes.com/2014/01/17/science/earth/un-says-lag-in-confronting-climate-woes-will-be-costly.html?_r=0.

2 P.J. Gerber et al., Tackling Climate Change Through Livestock: A Global Assessment of Emissions and Mitigation Opportunities (Food and Agriculture Organisation of the United Nations (FAO), 2013), at p. 15.

3 Goodland, R. & Anhang, J., ‘Livestock and Climate Change’ (2009) World Watch Magazine, pp. 1019, at 14.

4 Many scientists have called for the introduction of a meat tax to mitigate climate change: see, e.g., Hedenus, F., Mohlin, K. & Wirsenius, S., ‘Greenhouse Gas-Weighted Consumption Taxes on Food as a Climate Policy Instrument’, in C.D. Soares et al. (eds), Critical Issues in Environmental Taxation, International and Comparative Perspectives, Vol. VIII (Oxford University Press, 2010), pp. 376392; Ripple, W.J. et al., ‘Ruminants, Climate Change and Climate Policy’ (2014) 4(1) Nature Climate Change, pp. 2–5.

5 Wirsenius, S., Hedenus, F. & Mohlin, K., ‘Greenhouse Gas Taxes on Animal Food Products: Rationale, Tax Scheme and Climate Mitigation Effects’ (2011) 108(1–2) Climatic Change, pp. 159184, at 160; cf. Regulation (EC) No. 443/2009 Setting Emission Performance Standards for New Passenger Cars as Part of the Community’s Integrated Approach to Reduce CO2 Emissions from Light-Duty Vehicles (Passenger Car Regulation) [2009] OJ L140/1.

6 European Commission Communication on a Roadmap for Moving to a Competitive Low Carbon Economy in 2050, COM(2011)112 final, 8 Mar. 2011. See also Bajželi, B. et al., ‘Importance of Food-Demand Management for Climate Mitigation’ (2014) 4(10) Nature Climate Change, pp. 924–929.

7 Goodland & Anhang, n. 3 above, at p. 13.

8 Steinfeld, H., Livestock’s Long Shadow: Environmental Issues and Options (FAO, 2006), at p. xxi.

9 Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 377.

10 Steinfeld, n. 8 above, at p. iii and pp. 270–3.

11 Oxfam International, Pasta, Pizza, or Paella? Global Food Survey Reveals World’s Favorite Foods, 16 June 2011, available at: http://www.oxfam.org/en/grow/pasta-pizza-or-paella-global-food-survey-reveals-worlds-favorite-foods.

12 Nordhaus, W., A Question of Balance (Yale University Press, 2008), at p. 21; Steinfeld, n. 8 above, at p. 222: livestock lobbies are disproportionately strong, as can be seen by agricultural subsidies amounting to an average of 32% of total farm income in Organisation for Economic Co-operation and Development (OECD) countries.

13 Heyvaert, V., ‘Governing Climate Change: Towards a New Paradigm for Risk Regulation’ (2011) 74(6) The Modern Law Review, pp. 817–844, at 832.

14 Commission Communication on the Roadmap to 2050, n. 6 above.

15 Ibid.

16 R. Andersson et al., ‘Hållbar köttkonsumtion Vad är det? Hur når vi dit? Rapport 2013:1’, 22 Jan. 2013, available at: http://www.jordbruksverket.se/download/18.5df17f1c13c13e5bc4f800039403/En+hållbar+köttkonsumtion.pdf; Spiegel Online, ‘Klimaschutz: Schweden wollen europaweite Steuer auf Fleisch’, 26 Jan. 2013, available at: http://www.spiegel.de/wirtschaft/service/schweden-will-eu-weite-steuer-auf-fleisch-a-879794.html.

17 Commission Communication on the Roadmap to 2050, n. 6 above.

18 E.g. ruminant meat, pork, poultry.

19 As proposed by Hedenus, Mohlin & Wirsenius, n. 4 above.

20 Gehlhar, M. & Coyle, W., ‘Global Food Consumption and Impacts on Trade Patterns’, in A. Regmi (ed.), Changing Structure of Global Food Consumption and Trade (Economic Research Service/USDA, 2001), at p. 6.

21 FAO Statistics Division (FAOSTAT), see http://faostat3.fao.org/home/index.html#download.

22 European Council Conclusion, 24 Oct. 2014, EUCO 169/14, available at: http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ec/145397.pdf.

23 Morgera, E., Law’, ‘European Environmental, in S. Alam et al. (eds), Routledge Handbook of International Environmental Law (Routledge, 2013), pp. 427442, at 434.

24 Andersson et al., n. 16 above; Spiegel Online, n. 16 above.

25 Commission Communication on the Roadmap to 2050, n. 6 above.

26 Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 385.

27 Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 173; Steinfeld, n. 8 above, p. 269.

28 See C.G. Foster et al., ‘Environmental Impacts of Food Production and Consumption: A Report to the Department for Environment Food and Rural Affairs’, Defra and Manchester Business School, Dec. 2006, available at: http://www.ifr.ac.uk/waste/Reports/DEFRA-Environmental%20Impacts%20of%20Food%20Production%20%20Consumption.pdf.

29 Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 385; 1 kg of bread wheat causes 0.8 kg of CO2-equivalent and 1 kg of potatoes 0.21 kg of CO2-equivalent, compared with 17.4 kg of CO2-equivalent from 1 kg of sheep and 12.98 kg of CO2-equivalent from 1 kg of beef: see Foster, n. 28 above.

30 Emissions per kg of meat from beef are 22 kg of CO2-equivalent/kg, while cow’s milk has the lowest carbon footprint with 1.4 kg of CO2-equivalent/kg: see A. Leip et al., ‘Evaluation of the Livestock Sector’s Contribution to the EU Greenhouse Gas Emissions (GGELS)’, European Commission, Joint Research Centre, 30 Nov. 2010, available at: http://ec.europa.eu/agriculture/analysis/external/livestock-gas/exec_sum_en.pdf.

31 Email from H. Attariwala, Customer Contact Unit, Department for Environment, Food and Rural Affairs (Defra), 19 July 2013.

32 Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 173.

33 Kyoto Protocol to the United Nations Framework Convention on Climate Change, Kyoto (Japan), 10 Dec. 1997, in force 16 Feb. 2005, available at: http://unfccc.int/kyoto_protocol/items/2830.php.

34 See Stewart, R.B., ‘Instrument Choice’, in D. Bodansky, J. Brunnée & E. Hey (eds), Oxford Handbook of International Environmental Law (Oxford University Press, 2007), pp. 150181, at 155–6.

35 Steinfeld, n. 8 above, at p. 223; Galloway, J.N. et al., ‘International Trade in Meat: The Tip of the Pork Chop’ (2007) 36(2) Royal Swedish Academy of Sciences, pp. 622629; see Baldwin, R., Cave, M. & Lodge, M., Understanding Regulation; Theory, Strategy, and Practice (Oxford University Press, 2012), at p. 18.

36 Cf. J. de Cendra de Larragán, Distributional Choices in EU Climate Change Law and Policy: Towards a Principled Approach? (Kluwer Law International, 2011), at p. 365.

37 K. Kosonen & G. Nicodème, ‘The Role of Fiscal Instruments in Environmental Policy’, in Soares et al., n. 4 above, pp. 3–20, at 5.

38 Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 378.

39 Schmutzler, A. & Goulder, H., ‘The Choice Between Emission Taxes and Output Taxes under Imperfect Monitoring’ (1997) 32(1) Journal of Environmental Economics & Management, pp. 5164.

40 Hedenus, Mohlin & Wirsenius, n. 4 above, at pp. 378–9.

41 Ibid., at p. 380.

42 Spiegel Online, n. 16 above.

43 D. Kletzan-Slamanig et al., ‘Ecological Tax Reform for Austria: An Evaluation of Economic and Emission Effects’, in Soares et al., n. 4 above, pp. 57–75, at 60.

44 A border tax adjustment consists of two situations: (i) the imposition of a tax on imported products, corresponding to a tax borne by similar domestic products, and/or (ii) the refund of domestic taxes when products are exported; cf. GATT Working Party, ‘Border Tax Adjustments’, Report of the Working Party, L/3464, Dec. 1970, available at: http://www.worldtradelaw.net/reports/gattpanels/bordertax.pdf. This work concentrates on the former.

45 Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 6; Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 384.

46 Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 164.

47 Attariwala, n. 31 above.

48 This is of particular importance with regard to the WTO analysis at Section 3.2 below.

49 New York (NY) US, 9 May 1992, in force 21 Mar. 1994, available at: http://unfccc.int.

50 Ibid., Art. 4(1)(b).

51 Ibid., Art. 4(1)(c).

52 Ibid., Art. 4(2).

53 Verheyen, R., Climate Change Damage and International Law: Prevention, Duties, and State Responsibility (Martinus Nijhoff, 2005), at pp. 56–8 and 236; Voigt, C., ‘State Responsibility for Climate Change Damages’ (2008) 77 Nordic Journal of International Law, pp. 1–22, at 6.

54 Freestone, D., ‘The International Climate Change Legal and Institutional Framework: An Overview’, in D. Freestone & C. Streck (eds), Legal Aspects of Carbon Trading: Kyoto, Copenhagen, and Beyond (Oxford University Press, 2009), pp. 334, at 6; Stewart, n. 34 above, at p. 171.

55 Art. 4(1)(c) UNFCCC.

56 Hertel, M., ‘Climate-Change-Related Trade Measures and Article XX: Defining Discrimination in Light of the Principle of Common but Differentiated Responsibilities’ (2011) 45(3) Journal of World Trade, pp. 653678, at 662; Art. 3(5) UNFCCC.

57 S. Kravchenko et al., ‘Principles of International Environmental Law’, in Alam et al., n. 23 above, pp. 43–60, at 50.

58 C. Coffrey and J. Newcompte, ‘The Polluter Pays Principle and Fisheries: The Role of Taxes and Charges’, Institute for Environmental Policy, at p. 1, available at: http://www.ieep.eu/assets/238/thepolluterpaysprincipleandfisheries.pdf.

59 However, see Principle 16 of the Rio Declaration (Rio de Janeiro (Brazil), 3–14 June 1992, UN Doc. A/CONF.151/26/Rev.1 (Vol. I), 14 June 1992, available at: http://www.un.org/documents/ga/conf151/aconf15126-1annex1.htm): ‘National authorities should endeavour to promote the internalization of environmental costs and the use of economic instruments, taking into account the approach that the polluter should, in principle, bear the cost of pollution, with due regard to the public interest and without distorting international trade and investment’.

60 Kravchenko, n. 57 above, at p. 51.

61 Hertel, n. 56 above, at p. 665; Cullet, P., ‘Differential Treatment in International Law: Towards a New Paradigm of Inter-state Relations’ (1999) 10(3) European Journal of International Law, pp. 549582, at 575; Rajamani, L., Differential Treatment in International Environmental Law (Oxford University Press, 2006), at pp. 158–160; Matsui, Y., ‘Some Aspects of the Principle of Common but Differentiated Responsibilities’ (2002) 2(2) International Environmental Agreements: Politics, Law and Economics, pp. 151171, at 167.

62 Kravchenko, n. 57 above, at p. 55.

63 Art. 4 (1) UNFCCC.

64 Ibid., Preamble.

65 Sands, P., Principles of International Environmental Law (Cambridge University Press, 2012), pp. 233234.

66 Decision No. 377/2013/EU derogating temporarily from Directive 2003/87/EC Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community [2013] OJ L 113/1.

67 See O. Ruppel, ‘Intersections of Law and Cooperative Global Climate Governance – Challenges in the Anthropocene’, in O. Ruppel, C. Roschmann & K. Ruppel-Schlichting (eds), Climate Change: International Law and Global Governance, Vol. II: Policy, Diplomacy and Governance in a Changing Environment (Nomos Verlagsgesellschaft, 2013), pp. 29–94, at 79.

68 Cf. D.H. Regan, ‘How to Think About PPMs (and Climate Change)’, in T. Cottier, O. Nartova & S.Z. Bigdeli (eds), International Trade Regulation and the Mitigation of Climate Change (World Trade Forum, 2009), pp. 97–123, at 113 and 116.

69 Cf. Hertel, n. 56 above, at p. 654, who argues that measures that require a comparable effort are likely to be prohibited under the UNFCCC.

70 Ruppel, n. 67 above, at p. 79.

71 Bodansky, D., ‘The United Nations Framework Convention on Climate Change: A Commentary’ (1993) 18(451) Yale Journal of International Law, pp. 451558, at 505.

72 Kravchenko, n. 57 above, at pp. 55–6; Decision 2/CP.15, Copenhagen Accord Art. 3, UN Doc. FCCC/CP/2009/L.7, 18 Dec. 2009; Art. 4(3)–(5) UNFCCC.

73 Hertel, n. 56 above, at p. 678.

74 Cf. Directive 2008/101/EC amending Directive 2003/87/EC so as to include Aviation Activities in the Scheme for Greenhouse Gas Emission Allowance Trading within the Community [2009] OJ L 8/3, Art. 3d(4), which states: ‘It shall be for Member States to determine the use to be made of revenues (...). Those revenues should be used to tackle climate change in the EU and third countries, inter alia, to reduce greenhouse gas emissions, to adapt to the impacts of climate change in the EU and third countries, especially developing countries, (...)’

75 Ruppel, n. 67 above, at p. 77.

76 Art. 3(5) UNFCCC.

77 Bodansky, n. 71 above.

78 Hertel, n. 56 above, at p. 662.

79 Marrakesh (Morocco), 15 Apr. 1994, in force 1 Jan. 1995, available at: http://www.wto.org/english/docs_e/legal_e/06-gatt_e.htm.

80 Denters, E., ‘Free Riders, Claims and Countermeasures in Combating Climate Change’, in N. Schrijver & F. Weiss (eds), International Law and Sustainable Development: Principles and Practice (Martinus Nijhoff, 2004) pp. 231–250, at 244.

81 J. Werksman, J.A. Bradbury & L. Weischer, ‘Trade Measures and Climate Change Policy: Searching for Common Ground on an Uneven Playing Field’, World Resources Institute, WRI Working Paper, Dec. 2009, at pp. 5–6, available at: http://pdf.wri.org/working_papers/trade_measures_and_climate_change.pdf.

82 See ‘Justification under Article XX GATT’, Section 3.2 below, for legal analysis of Art. XX GATT.

83 It remains possible, as some authors suggest, that the UNFCCC may play a role as an interpretative tool for the GATT rules. There are a multitude of views on this point. Ultimately, however, it is doubtful that unilateral trade measures on the grounds of carbon leakage could be sanctioned meaningfully through the climate change regime given the weak dispute settlement mechanisms of the UNFCCC: Hertel, n. 56 above, at pp. 662–3; Third World Network, ‘Unilateral Trade Measures to Protect Climate Change Violate Climate Treaty – Say Developing Countries’, TWN News Update, Aug. 2009, at p. 1, available at: http://www.twnside.org.sg.

84 Annex A Kyoto Protocol.

85 Ibid.

86 Ibid., Art. 6, para. 1 lit. (d).

87 Ibid., Arts 6, 12 and 17; Freestone, n. 54 above, pp. 12–7.

88 Cf. Art. 3(1) Kyoto Protocol.

89 Doha Amendment to the Kyoto Protocol to the UNFCCC, 8 Dec. 2012, Doha (Qatar), not yet in force, Art. 1A.

90 Friedrich, M., WTO und Klimaschutz, Konflikte und Synergien zwischen nationalen Klimaschutzmassnahmen und dem WTO-Recht (Peter Lang, 2012), at p. 29.

91 Vienna Convention on the Law of Treaties, Vienna (Austria), 23 May 1969, in force 27 Jan. 1980, available at: https://treaties.un.org/doc/Publication/UNTS/Volume%201155/volume-1155-I-18232-English.pdf.

92 Friedrich, n. 90 above, at p. 31.

93 J. Pavel & L. Vitek, ‘Environmental Tax Reform: Administrative and Compliance Costs of Energy Taxes in the Czech Republic’, in Soares et al., n. 4 above, pp. 76–88, at 78–9.

94 Hedenus, Mohlin & Wirsenius, n. 4 above, at p. 380; C. Cederberg, et al., Top-Down Life Cycle Accounting of Greenhouse Gas Emissions and Use of Land and Energy of Brazilian Beef Exported to Europe (Swedish Institute for Food and Biotechnology (SIK), 2009). Emissions intensities for the same livestock product vary largely between different regions of the world, whereby Europe and North America have lower emissions intensities than Africa, Asia, and Latin America: see Working Group III contribution to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC), ‘Climate Change 2014: Mitigation of Climate Change’, Ch. 11 ‘Agriculture, Forestry and Other Land Use (AFOLU)’, final draft, 2014, at p. 35, available at: http://www.ipcc.ch/report/ar5/wg3.

95 Agreement on Agriculture (AoA), 15 Apr. 1994, Marrakesh Agreement Establishing the World Trade Organization, Annex 1A, available at: http://www.wto.org/english/docs_e/legal_e/14-ag_01_e.htm.

96 Grossman, M.R., ‘The Uruguay Round Agreement on Agriculture and Domestic Support’, in M.N. Cardwell, M.R. Grossman & C.P. Rodgers (eds), Agriculture and International Trade Law, Policy and the WTO (CABI, 2003), pp. 2748, at 27.

97 McMahon, J.A. & Desta, M.G., ‘The Agreement on Agriculture: Setting the Scene’, in J.A. McMahon & M.G. Desta (eds), Research Handbook on the WTO Agriculture Agreement: New and Emerging Issues in International Agricultural Trade Law (Edward Elgar, 2012), pp. 144, at 1.

98 Grossman, n. 96 above, at p. 27.

99 Export Competition: Art. 8 AoA.

100 Market Access: Art. 4 AoA.

101 Domestic Support: Art. 6 AoA; S.P. Subedi, ‘Managing the “Second Agricultural Revolution” through International Law’, in Schrijver & Weiss, n. 80 above, pp. 161–84, at 167; Jack, B., Agriculture and EU Environmental Law (Ashgate, 2009), pp. 240241.

102 Art. 21.1 AoA; European Communities – Regime for the Importation, Sale and Distribution of Bananas (EC – Bananas III), Appellate Body Report, WTO Doc. DS27/AB/R, 9 Sept. 1997, at pp. 69–70.

103 The same applies (even) to the elimination of indirect taxes on exports: see Westin, R.A., Environmental Tax Initiatives and Multilateral Trade Agreements: Dangerous Collisions (Kluwer Law International, 1997), at p. 152.

104 Art. 4 AoA.

105 D. Blandford, ‘Climate Change Policies for Agriculture and WTO’, in McMahon & Desta (eds), n. 97 above, pp. 223–49, at 231.

106 Ibid.

107 Art. I GATT.

108 World Trade Organization, Understanding the WTO (World Trade Organization, 2011), at p. 66.

109 A. Müller, T. Cottier & R. Matteotti, ‘Border Tax Adjustments, Can Energy and Carbon Taxes be Adjusted at the Border?’, Ecoplan/World Trade Institute, Universität Bern/ Rechtswissenschaftliches Institut der Universität Zürich, 6 June 2013, at p. 84, available at: http://www.efv.admin.ch/e/downloads/finanzpolitik_grundlagen/els/Ecoplan_2013_e.pdf; Demaret, P. & Stewardson, R., ‘Border Tax Adjustments under GATT and EC Law and General Implications for Environmental Taxes’ (1994) 28(4) Journal of World Trade, pp. 5–65, at 5; GATT Working Party, n. 44 above.

110 Westin, n. 103 above, at pp. 67 and 69.

111 Müller, Cottier & Matteotti, at n. 109 above, at p. 84.

112 Ibid.

113 L. Tamiotti et al., Trade and Climate Change (World Trade Organization and United Nations Environment Programme, 2009), at p. 100, available at: http://www.wto.org/english/res_e/booksp_e/trade_climate_change_e.pdf.

114 United States – Taxes on Petroleum and Certain Imported Substances (USSuperfund), Panel Report, WTO Doc. L/6175 - 34S/136, 17 June 1987.

115 Müller, Cottier & Matteotti, n. 109 above, at p. 87.

116 Mexico – Tax Measures on Soft Drink and Other Beverages (MexicoTaxes on Soft Drinks), Panel Report, WTO Doc. WT/DS308/R, 7 Oct. 2005, at p. 121.

117 Kaufmann, C., ‘Carbon-related Border Tax Adjustment: Mitigating Climate Change or Restricting International Trade?’ (2011) 10(4) World Trade Review, pp. 497–525, at 500.

118 J. Pauwelyn, ‘U.S. Federal Climate Policy and Competitiveness Concerns: The Limits and Options of International Trade Law, Nicholas Institute for Environmental Policy Solutions, Duke University, Working Paper NI-WP-07-02, Apr. 2007, at p. 20, available at: http://climateactionproject.com/docs/internationaltradelaw.pdf.

119 Müller, Cottier & Matteotti, n. 109 above, at p. 92.

120 Cf. Panizzon, M., Arnold, L. & Cottier, T., ‘Handel und Umwelt in der WTO: Entwicklungen und Perspektiven’ (2010) Umweltrecht in der Praxis, pp. 199247, at 213.

121 Ibid., at p. 214.

122 GATT Working Party, n. 44 above; European Communities – Measures Affecting Asbestos and Asbestos-Containing Products (ECAsbestos), Appellate Body Report, WTO Doc. WT/DS135/AB/R, 12 Mar. 2001, at p. 38.

123 EC – Asbestos, ibid., at p. 50; Panizzon, Arnold & Cottier, n. 120 above, at pp. 216–7.

124 United States – Taxes on Automobiles (US – Automobile Taxes), unadopted Panel Report, WTO Doc. DS31/R, circulated 11 Oct. 1994, at paras 5.19–5.38.

125 Conrad, C.R., Processes and Production Methods (PPMs) in WTO Law, Interfacing Trade and Social Goals (Cambridge University Press, 2011), at p. 201.

126 See 1. Introduction above, and cf. ECAsbestos, n. 122 above, at p. 56.

127 Spiegel Online, n. 16 above; these figures were retrieved on 17 July 2013 at 17:40 hours.

128 European Commission, ‘Functioning of the Meat Market for Consumers in the European Union’, report based on the findings of the ‘Study on the Functioning of the Meat Market for Consumers in the European Union’, May 2013, at p. 5, available at: http://ec.europa.eu/consumers/archive/consumer_research/market_studies/docs/mms_commission_report_en.pdf.

129 Kysar, D.A. & Vandenbergh, M.P., ‘Climate Change and Consumption’ (2008) 38 Environmental Law Reporter, pp. 10825–10833, at 10829.

130 FAO, ‘Livestock’s Long Shadow’ (2006), in Steinfeld, n. 8 above, at p. 282.

131 Japan – Taxes on Alcoholic Beverages (Japan – Alcoholic Beverages II), Appellate Body Report, WTO Doc. WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R, 4 Oct. 1996, at p. 18.

132 Ibid., at p. 23.

133 Müller, Cottier & Matteotti, n. 109 above, at p. 90.

134 Belgium – Family Allowances (BelgiumFamily Allowances), GATT Panel Report, WTO Doc. BISD 1S/59, 7 Nov. 1952, at p. 9; confirmed in Indonesia – Certain Measures Affecting the Automobile Industry (Indonesia – Autos), GATT Panel Report, WTO Doc. WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R, 2 July 1998, at p. 356.

135 Müller, Cottier & Matteotti, n. 109 above, at p. 92.

136 ‘[W]e do not contest the validity of the proposition that Article I:1 does not prohibit the imposition of origin-neutral terms and conditions on importation that apply to importers’: Canada – Certain Measures Affecting the Automotive Industry (Canada − Autos), GATT Panel Report, WTO Doc. WT/DS139/R, WT/DS142/R, 11 Feb. 2000, at p. 360.

137 Tamiotti et al., n. 113 above, at p. 107.

138 United States – Standards for Reformulated and Conventional Gasoline (USGasoline (Panel)), GATT Panel Report, WTO Doc. WT/DS2/R, 29 Jan. 1996, at pp. 38–9.

139 Ibid., at p. 44.

140 Müller, Cottier & Matteotti, n. 109 above, at p. 101; Friedrich, n. 90 above, at p. 65.

141 US − Gasoline (Panel), n. 138 above, at p. 44.

142 Müller, Cottier & Matteotti, n. 109 above, at p. 100; Pauwelyn, n. 118 above, at p. 35.

143 See Tamiotti et al., n. 113 above, at p. 108.

144 See Pauwelyn, n. 118 above, at p. 35; United States – Import Prohibition of Certain Shrimp and Shrimp Products (US − Shrimp), Appellate Body Report, WTO Doc. WT/DS58/AB/R, 12 Oct. 1998, at p. 51.

145 Ibid., at p. 50–1.

146 See Pauwelyn, n. 118 above, at p. 35; Friedrich, n. 90 above, at p. 84.

147 US − Shrimp, n. 144 above, at p. 52.

148 See Müller, Cottier & Matteotti, n. 109 above, at p. 100; Pauwelyn, n. 118 above, at p. 35.

149 Pauwelyn, n. 118 above, at p. 36.

150 Friedrich, n. 90 above, at p. 69; however, there are other views on that issue: see Kaufmann, n. 117 above, at p. 507.

151 United States – Standards for Reformulated and Conventional Gasoline (US − Gasoline (Appellate Body), GATT Appellate Body Report, WTO Doc. WT/DS2/AB/R, 29 Apr. 1996, at pp. 17–8.

152 Pauwelyn, n. 118 above, at p. 36; US − Gasoline (Appellate Body), ibid., at p. 21.

153 US − Gasoline (Appellate Body), ibid., at p. 21.

154 See Pauwelyn, n. 118 above, at p. 37.

155 Ibid., at p. 38; Tamiotti et al., n. 113 above, at p. 109; US − Shrimp, n. 144 above, at p. 63.

156 Cf. Pauwelyn, n. 118 above, at p. 39. In this regard, it is irrelevant whether a country has ratified the Kyoto Protocol: see Friedrich, n. 90 above, at p. 91.

157 Friedrich, ibid., at p. 90.

158 Cf. Art. 31(3)(c) VCLT, n. 91 above; Hertel, n. 56 above, at p. 654; Friedrich, n. 90 above, at p. 93.

159 See above, Section 3.1. Principle of common but differentiated responsibilities.

160 Rubini, L. & Jegou, I., ‘Who’ll Stop the Rain? Allocating Emissions Allowances for Free: Environmental Policy, Economics, and WTO Subsidy Law’ (2012) 1(2) Transnational Environmental Law, pp. 325–354, at p. 349.

161 A new agreement is to be adopted at the 21st Conference of the Parties in 2015 in Paris (France), which would be binding on all parties, both developed and developing: see ‘The 2015 Agreement – Priorities for 2014’, submission by Greece and the European Commission on behalf of the European Union and its Member States, Athens (Greece), Feb. 2014, at p. 2, available at: http://unfccc.int/files/bodies/application/pdf/el-02-28-eu_adp_ws1_submission.pdf.

162 Pauwelyn, J., ‘How to Win a WTO Dispute based on Non-WTO Law: Questions of Jurisdiction and Merits’ (2003) 37(6) Journal of World Trade, pp. 997–1030; Rubini & Jegou, n. 160 above, at p. 350.

163 Regulation (EC) No. 980/2005 of 27 June 2005 Applying a Scheme of Generalised Tariff Preferences [2005] OJ L 169/1, Art. 9(1)(b) in conjunction with Annex III Pt B; Permitted by European Communities – Conditions for the Granting of Tariff Preferences to Developing Countries, Appellate Body Report, WTO Doc. WT/DS246/AB/R, 20 Apr. 2014.

164 US − Shrimp, n. 144 above, pp. 65, 68–70.

165 United States – Import Prohibition of Certain Shrimp and Shrimp Products: Recourse to Article 21.5 of the DSU by Malaysia (US − Shrimp Art. 21), Appellate Body Report, WTO Doc. WT/DS58/AB/RW, 22 Oct. 2001, at p. 42.

166 US − Shrimp, n. 144 above, at p. 74.

167 Friedrich, n. 90 above, at p. 94.

168 Tamiotti et al., n. 113 above, at p. 110.

169 Pauwelyn, n. 118 above, at p. 40.

170 The European Council recently agreed to a 40% reduction target by 2030 compared with 1990 levels: European Council Conclusion, n. 22 above.

171 Commission Communication, ‘20 20 by 2020: Europe’s Climate Change Opportunity’, COM(2008) 30 final, 23 Jan. 2008.

172 Treaty on the Functioning of the EU (TFEU), 26 Oct. 2012, Art. 2(2) in conjunction with Art. 4(2)(d) and (e), available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2012:326:FULL:EN:PDF.

173 On the principle of proportionality, see below Section 4.2.

174 Treaty on European Union (TEU) 26 Oct. 2012, Art. 5(4), available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2012:326:FULL:EN:PDF.

175 See Art. 3(3) TEU; Arts 11 and 208 TFEU.

176 Art. 3(5) TEU.

177 Art. 191(1) TFEU.

178 Morgera, n. 23 above, at p. 436. It is notable that with regard to provisions of a fiscal nature, the TFEU (Art. 192) requires unanimous decision making by the Council.

179 De Cendra de Larragán, n. 36 above, at p. 108.

180 Winter, G., ‘Environmental Principles in Community Law’, in J.H. Jans (ed.), The European Convention and the Future of European Environmental Law (Europa Law, 2003), pp. 325.

181 For example, the principles of precaution and prevention were considered by the ECJ in the BSE case to justify the legal measures which prohibited the export of British beef against the farmers’ right to property: C-180/96, United Kingdom v. Commission [1998] ECR I-2265, at para. 99; see de Cendra de Larragán, n. 36 above, at p. 109.

182 Winter, n. 180 above. See also Art. 114(3) TFEU.

183 De Cendra de Larragán, n. 36 above, at p. 108.

184 Jans, J. & Vedder, H., European Environmental Law (Europa Law, 2008), at pp. 43–45.

185 C-293/9, R v. Secretary of State for the Environment and Ministry of Agriculture, Fisheries and Food, ex parte Standley and Metson [1999] ECR I-2603.

186 De Cendra de Larragán, n. 36 above, at p. 133.

187 Especially within the EU, climate change is no longer a risk with poor probability: see Heyvaert, n. 13 above, at p. 833.

188 Strengthened by agreed amendments in the form of ‘delegated acts’, whereas the first package was adopted in Mar. 2014: European Commission, ‘The Common Agricultural Policy after 2013’, 29 Aug. 2014, available at: http://ec.europa.eu/agriculture/cap-post-2013.

189 European Commission, ‘Making Farming Fairer and Greener’, 4 July 2013, available at: http://ec.europa.eu/news/agriculture/130704_en.htm.

190 Wirsenius et al. state that there is low technical potential for emissions reduction in the agricultural sector: Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 159.

191 This is estimated to provide a 7% reduction in GHG emissions: see Wirsenius, Hedenus & Mohlin, ibid., at p. 173.

192 See Section 1 above.

193 Passenger Car Regulation, n. 5 above.

194 Directive 1999/94/EC relating to the Availability of Consumer Information on Fuel Economy and CO2 Emissions in respect of the Marketing of New Passenger Cars [2000] OJ L 12/16.

195 European Commission, Proposal for a Council Directive on Passenger Car related Taxes, COM(2005)261 final, 5 July 2005.

196 Commission Staff Working Document annexed to the Proposal for a Council Directive on Passenger Car related Taxes, SEC(2005)809, 5 July 2005, at p. 3.

197 Ibid., at p. 10; Commission Proposal, n. 195 above, at p. 2.

198 The proposal for green circulation taxes has not so far received the required unanimous support of the Member States, although many of them have unilaterally drawn on its ideas in formulating their car tax systems: European Commission, Communication on Strengthening the Single Market by Removing Cross-Border Tax Obstacles for Passenger Cars, COM(2012)756 final, 14 Dec. 2012, at p. 3; European Commission, ‘Taxation: Clarifying EU Rules on Car Taxes’, 14 Dec. 2012, available at: http://europa.eu/rapid/press-release_IP-12-1368_en.htm.

199 De Cendra de Larragán, n. 36 above, at p. 99.

200 See Case C-331/88, R v. Minister of Agriculture, Fisheries and Food, ex parte Fedesa [1990] ECR I–04023.

201 De Cendra de Larragán, n. 36 above, at p. 99.

202 Ibid., at p. 100.

203 Steinfeld, n. 8 above, at pp. 114–23.

204 Ibid., at pp. 115–23.

205 Ibid., at pp. 221–2.

206 Gerber at al., n. 2 above, at p. xiii.

207 It is suggested that there is no cost-effective way to substantially mitigate methane emissions: A. Bibbee, Green Growth and Climate Change Policies in New Zealand, OECD Economics Department Working Paper No. 893 (OECD, 2011), at p. 17.

208 European Commission on Making Farming Fairer and Greener, n. 189 above; Commission Communication on the Roadmap to 2050, n. 6 above.

209 Defra, ‘2012 Review of Progress in Reducing Greenhouse Gas Emissions from English Agriculture’, Nov. 2012, at p. 8, available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/69612/greenhouse-gas-agriculture-report-20121122.pdf.

210 Wirsenius, Hedenus & Mohlin, n. 5 above, at p. 1.

211 Heyvaert, n. 13 above, at p. 827.

212 Prins, G. et al., How to Get Climate Policy Back on Course (The Mackinder Programme, 2009), at pp. 3 and 8.

213 Ibid.

214 Ibid., at p. 8.

215 Nordhaus, n. 12 above, at p. 18.

216 Baldwin, R., ‘Regulation Lite: The Rise of Emissions Trading’ (2008) 2(2) Regulation and Governance, pp. 193–215, at 212.

217 Baldwin, R., Cave, M. & Lodge, M., Understanding Regulation; Theory, Strategy, and Practice (Oxford University Press, 2012) at p. 222; and Baldwin, ibid.

218 The Abbott government repealed the tax in July 2014: Australian Government, Department of the Environment, ‘Repealing the Carbon Tax’, available at: http://www.environment.gov.au/climate-change/repealing-carbon-tax.

219 ‘Australian PM Kevin Rudd Calls Election for 7 September’, 4 Aug. 2013, BBC News Asia, available at: http://www.bbc.co.uk/news/world-asia-23565387.

220 De Cendra de Larragán, n. 36 above, at pp. 414–5.

221 Steinfeld, n. 8 above, at pp. 114–15.

222 Commission Communication on the Roadmap to 2050, n. 6 above.

223 Ibid.

224 Ibid.

225 See Heyvaert, n. 13 above, at p. 834, who states that ‘from a regulatory perspective, the burning question is not whether warming presents an unacceptable risk ... but whether the arsenal of regulatory instruments designed to control climate change can make a dent in the problem’.

226 Ibid., at p. 825.

227 Nordhaus, n. 12 above, at p. 18.

228 Ibid., at pp. 5 and 17.

229 Ibid., at p. 19.

230 See R v. Minister of Agriculture, Fisheries and Food, ex parte Fedesa, n. 200 above.

231 Pigou, A., ‘Some Aspects of the Welfare State’ (1954) 2(7) Diogenes, pp. 1–11.

232 Cf. Directive 2011/64/EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco [2011] OJ L 176/24.

233 International Covenant on Economic, Social and Cultural Rights, New York (US), 16 Dec. 1966, in force 3 Jan. 1976, available at: http://www.ohchr.org/EN/ProfessionalInterest/Pages/CESCR.aspx.

234 UN Committee on Economic, Social and Cultural Rights, ‘General Comment No. 12: The Right to Adequate Food (Art. 11)’, 12 May 1999, at p. 2, available at: http://www.refworld.org/docid/4538838c11.html.

235 E.g., Art. 8 of the European Convention on Human Rights (ECHR), Rome (Italy), 4 Nov. 1959, in force 3 Sept. 1953, available at: http://www.echr.coe.int/Documents/Convention_ENG.pdf; or Art. 17(1) of the International Covenant on Civil and Political Rights (ICCPR), New York (US), 19 Dec. 1976, in force 23 Mar. 1976, available at: http://www.ohchr.org/en/professionalinterest/pages/ccpr.aspx.

236 See Art. 8(2) ECHR and Art. 17(1) (‘arbitrary or unlawful’) ICCPR.

237 Although such a right is not explicitly stated in international treaties or the ECHR, it is said that environmental rights should be deduced from other existing human rights: see Anderson, M.R., ‘Human Rights Approaches to Environmental Protection’, in A.E. Boyle & M.R. Anderson (eds), Human Rights Approaches to Environmental Protection: An Overview (Clarendon Press, 1998), pp. 123, at 4. It is, under certain circumstances, in fact entailed, e.g., in Art. 8(1) ECHR: see European Court of Human Rights (ECtHR), Hatton and Others v. United Kingdom, Application No. 36022/97, 8 July 2003.

238 Steinfeld, n. 8 above, at p. 270.

239 O. De Schutter, ‘Climate Change and the Human Right to Adequate Food’, contribution of the Special Rapporteur on the Right to Food to the meeting convened by the Friedrich-Ebert-Stiftung with the Committee on Economic, Social and Cultural Rights, Geneva (Switzerland), 13 May 2010, available at: http://www.srfood.org/images/stories/pdf/otherdocuments/20100513_climate-change-and-the-human-right-to-adequate-food_en.pdf.

240 Future climate change catastrophes will have implications with regard to the right to life and family life embedded in various human rights treaties, and the positive obligation of states to take appropriate steps: see Spier, J., ‘Legal Strategies to Come to Grips with Climate Change’, in O. Ruppel, C. Roschmann & K. Ruppel-Schlichting (eds), Climate Change: International Law and Global Governance Vol. I: Legal Responses and Global Responsibility (Nomos Verlagsgesellschaft, 2013), pp. 121152; ECtHR, Budayeva and Others v. Russia, Application Nos. 15339/02, 21166/02, 20058/02, 11673/02 and 15343/02, 29 Mar. 2008, in which Russia was held responsible under Art. 2 ECHR for its failure to implement land-planning and emergency relief policies in the light of foreseeable risk of a mudslide that would lead to loss of life.

241 On state responsibility for transboundary harm through climate change, see Verheyen, n. 53 above, and Voight, n. 53 above.

242 Barton, P., ‘State Responsibility and Climate Change: Could Canada be Liable to Small Island States?’ (2002) 11 Dalhousie Journal of Legal Studies, pp. 65–87, at 78.

243 Cf. Verheyen, n. 53 above, at p. 187 and Voigt, n. 53 above, at p. 18.

The author would like to thank Veerle Heyvaert of the London School of Economics and Political Science for her support and encouragement in writing this article. All opinions and any errors are mine.

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Transnational Environmental Law
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