2021 | OriginalPaper | Chapter
Verfassungsfragen der Internalisierung externer Kosten im Interesse des Umweltschutzes
Author : Gerd Morgenthaler
Published in: Unternehmenskauf und Unternehmensumwandlung
Publisher: Springer Fachmedien Wiesbaden
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The implementation, in December 2019, of the German federal Brennstoffemissionshandelsgesetz (Fuel Emissions Trading Act) has again raised questions of constitutional law referring to the so-called internalization of external costs in the field of environmental policy. Based on a distinction of the different types of tax or certificate solutions proposed in economics, the following paper analyses the relevant provisions of the Grundgesetz (Basic Law) concerning federalism, budget control and basic rights in order to work out the principles and rules binding the legislator when introducing new financial instruments for a sustainable development.