Environmental Taxes and Trade Discrimination Ole Kristian Fauchald | Wolters Kluwer Law & Business

Environmental taxes, relatively new legal instruments, will likely constitute an essential part of countries' efforts to avoid environmental degradation.

This work analyses inconsistencies in various categories of environmental taxes and the non-discrimination provisions of the General Agreement on Tariffs and Trade 1994 and how such conflicts can be resolved within the existing rules.

As non-discrimination obligations are fundamental rules in the multilateral trading system, such potential conflicts carry great importance, both for the regime for the liberalisation of international trade and for environmental protection measures.

This book assesses the extent to which the relevant provisions of GATT 1994 may impede the use of these taxes, in light of the non-discrimination provisions, the general exceptions, and the rules concerning nullification or impairment of benefits. The work also examines the possibilities of eliminating potential conflicts between environmental measures in general and the provisions of GATT 1994.

Environmental Taxes and Trade Discrimination offers a key to understanding the complexities of and working with an unfamiliar aspect of international environmental law.

Introduction
Environmental Problems and Strategies to Deal with Them -- The Role of Environmental Taxes
Introduction to Relevant Rules and Principles of GATT/WTO
General Introduction
The Scope of Article III
Product-Similarity Clauses
Domestic and Foreign Products are Subject to Separate Tax Arrangements -- Explicit Discrimination
Domestic and Foreign Products are Subject to the Same Tax Arrangement-- Implicit Discrimination
General Issues
Policy Purposes Covered by Article XX
Requirements Concerning the Relationship between the Contested Measure and its Purpose
The Preamble to Article XX
General Introduction
Violation of the Agreement
Non-Violation Nullification or Impairment
Summary and Conclusions