탄소국경조정 도입의 WTO 합치성 쟁점 : GATT 제2조, 제3조, 제20조
Carbon Border Adjustment and Its WTO Compatibility Issues: GATT Articles II, III & XX
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초록
미국 바이든 대통령이 친환경 전환 공약에 탄소조정부담금을 명시하고 EU 의회가 탄소국경조정제도(CBAM) 도입을 지지하는 결의문을 채택하면서, 각국의 탄소국경조정 도입가능성에 대한 국제적 관심과 우려가 커지고 있으며, 이러한 환경 목적의 일방적 무역조치와 관련한 WTO 합치성 분석과 대안 논의가 재조명되고 있다. 본고는 탄소국경조정이란 어떠한 조치이고 도입 논거는 무엇인지, 미국과 EU에서 무슨논의가 진행되고 있으며 도입 전망은 어떠한지, WTO 협정에 합치되는 탄소국경조정이과연 가능한지, 우리는 어떤 시각과 각오로 대처해야 하는지 등의 물음에 기초하여 해외동향과 법적 분석을 정리하였다. 특히 WTO 합치성과 관련하여, GATT 제2조 국경세조정, 제3조 내국민대우 및 제20조 일반예외를 전반적으로 포괄하여 각 조항별 구성요건과 적용을 상세하게 분석하였고, 어떤 부분에서 창의적인 접근이 필요한지 평가해보았다.
Abstract
As the Biden plan included carbon adjustment fees or quotas and European Parliament adopted the resolution toward a WTO-compatible EU Carbon Border Adjustment Mechanism (CBAM), global businesses and communities draw attention with concern against the possibility of carbon border adjustment measures. It brings much discussion on the WTO compatibility of such environmental purposed unilateral trade measures. This study is to explain the concept and rationals of carbon border adjustment, review current status of preparatory works and future outlook in the US and EU, and analyze the WTO consistency of such carbon border adjustment measures. In particular, regarding the WTO legality, GATT Article II (border tax adjustment), Article III (national treatment) and Article XX (general exception) are thoroughly examined and also the areas requiring creative approach are explored.
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