第三章 歐盟碳交易機制介紹法律架構
第一節 歐盟碳排放交易機制
國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
35
歐盟原先的計畫為「20-20-20 目標」（20-20-20 targets），即為相較於 1990 年的二 氧化碳排放量，到 2020 年前須強制減排到 20%，會員國須提高 20%的能源效能 使用率以及再生能源使用比例須增加至 20%154。2030 年的氣候及能源政策修正 的原因在於為確保投資者的法規安全性，並提供給各會員國一個統一的方法155。 本章以下將在第一小節先介紹歐盟 ETS 三階段的制度沿革及其差異性；於第二 小節討論連結指令與單邊連結之相關規定，最後以澳洲與歐盟 ETS 雙邊連結作 範例說明。
第一節 歐盟碳排放交易機制
歐盟 ETS 係以總量管制與交易原則（cap and trade principle）156作為運作原 則，分為三大階段執行之，每一階段皆設有管制總量目標，在第一與第二階段，
每年有固定分配的免費配額；在管制範圍內的設施，每年必須要繳回規定的減排 量，若是沒有使用到的配額，則可以先存放（banking）以後再行使用，但是第一 階段未使用的配額不能在第二階段期間使用157。被列為管制的對象，如發電廠、
或工廠等，可藉由與其他企業進行交易，獲得或購買所需要的減排配額或來自國 際減排計畫的有限溢額（limited amounts of international credits）158，也允許被管 制的對象可以從下一年度借貸配額，但借貸量最高限度為下一年度的免費分配 量，同樣的，第二階段不能借貸來自於第一階段的配額159。
這些減排配額如同貨幣一般，可在歐盟碳減排交易機制下進行交易160。歐盟
http://ec.europa.eu/clima/policies/2030/index_en.htm (last visited May 14, 2015).
154 European Commission, The 2020 climate and energy package, available at http://ec.europa.eu/clima/policies/package/index_en.htm (last visited May 14, 2015).
155 European Commission, 2030 framework for climate and energy policies, supra note 158.
156 European Commission, The EU Emissions Trading System (EU ETS), A 'cap and trade' system, available at http://ec.europa.eu/clima/policies/ets/index_en.htm (last visited May 14, 2015).
157 Raphael Trotignon, supra note 147, at 274.
158 European Commission, The EU Emissions Trading System (EU ETS), A 'cap and trade' system, supra note 156.
159 Raphael Trotignon, supra note 147, at 274.
160 European Commission, The EU Emissions Trading System (EU ETS) factsheet, available at
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
36
ETS 會強制一些相關企業參與該碳交易機制161，每年企業必須要繳交足夠的減排 配額，否則會處以重罰。若企業減少其減排量，則可將其減少的減排量作為該企 業的備用配額，因應未來之需求或是出售給其他需要的企業162。大致上來說，歐 盟 ETS 具有彈性，允許企業可選擇對他們企業自身最具有成本效益的方式來進 行減排，主要的選擇有投資低碳高效能的科技、在碳交易市場上購買多餘的配額 或是溢額，或是一併採行以上兩種方式163。
歐盟 ETS 於 2005 年開始運作，在第一階段期間，2003 年原始指令為其法律 依據，第二階段的管制對象加入航空器，現今為第三階段，以下三階段將分別藉 由 2003 年原始指令、2008 年航空業指令及 2014 年統一指令之法律依據，介紹 歐盟 ETS 整體的制度規範，並分述歐盟 ETS 三個階段發展的特色與不同之處。
第一階段（2005 年至 2007 年）
第一階段是為期三年的試行期，本階段主要是為第二期作準備，使歐盟 ETS 可有效地發揮其作用，以確保歐盟與其會員國皆可以達到京都議定書的減量目 標。在第一階段時，依據 2003 年原始指令第 2 條之規定164，歐盟 ETS 所針對的 交易對象與範圍為來自發電廠及能源產業工業部門的二氧化碳排放量165，幾乎所 有的配額為免費發放166。在第一階段時，歐盟 ETS 授權給各會員國訂定各自的
http://ec.europa.eu/clima/publications/docs/factsheet_ets_en.pdf (last visited May 14, 2015).
161 Id.
162 European Commission, The EU Emissions Trading System (EU ETS), A 'cap and trade' system, supra note 156.
163 European Commission, The EU Emissions Trading System (EU ETS) factsheet, supra note 160.
164 Directive 2003/87/EC, of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, art. 2.1: “This Directive shall apply to emissions from the activities listed in Annex I and greenhouse gases listed in Annex II.”
165 Directive 2003/87/EC, of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, Annex I, Categories of Activities Referred to in Articles 2(1), 3, 4, 14(1), 28 and 30.
166 European Commission, EU ETS 2005-2012, Phase one: 2005-2007, available at http://ec.europa.eu/clima/policies/ets/pre2013/index_en.htm (last visited May 14, 2015).
‧
167 Directive 2003/87/EC, of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, Annex III, Criteria for National Allocation Plans Referred to in Articles 9, 22 and 30.
168 Directive 2003/87/EC, of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, art. 1: “The total quantity of allowances to be allocated for the relevant period shall be consistent with the Member State's obligation to limit its emissions pursuant to Decision 2002/358/EC and the Kyoto Protocol, taking into account, on the one hand, the proportion of overall emissions that these allowances represent in comparison with emissions from sources not covered by this Directive and, on the other hand, national energy policies, and should be consistent with the national climate change programme. The total quantity of allowances to be allocated shall not be more than is likely to be needed for the strict application of the criteria of this Annex. Prior to 2008, the quantity shall be consistent with a path towards achieving or over-achieving each Member State's target under Decision 2002/358/ EC and the Kyoto Protocol.”
169 Council Decision 2002/358/EC, of 25 April 2002 concerning the approval, on behalf of the European Community, of the Kyoto Protocol to the United Nations Framework Convention on Climate Change and the joint fulfilment of commitments thereunder.
170 Directive 2003/87/EC, art. 9(1): “For each period referred to in Article 11(1) and (2), each Member State shall develop a national plan stating the total quantity of allowances that it intends to allocate for that period and how it proposes to allocate them. The plan shall be based on objective and transparent criteria, including those listed in Annex III, taking due account of comments from the public. The Commission shall, without prejudice to the Treaty, by 31 December 2003 at the latest develop guidance on the implementation of the criteria listed in Annex III.”
171 Directive 2003/87/EC, art. 11(1): “For the three-year period beginning 1 January 2005, each Member State shall decide upon the total quantity of allowances it will allocate for that period and the allocation of those allowances to the operator of each installation. This decision shall be taken at least three months before the beginning of the period and be based on its national allocation plan developed pursuant to Article 9 and in accordance with Article 10, taking due account of comments from the public.”
172 Directive 2003/87/EC, art. 9(1) supra note 170.
‧
173 Directive 2003/87/EC, art. 10: “For the three-year period beginning 1 January 2005 Member States shall allocate at least 95 % of the allowances free of charge. For the five-year period beginning 1 January 2008, Member States shall allocate at least 90 % of the allowances free of charge.”
174 Directive 2003/87/EC, art. 9(3): “Within three months of notification of a national allocation plan by a Member State under paragraph 1, the Commission may reject that plan, or any aspect thereof, on the basis that it is incompatible with the criteria listed in Annex III or with Article 10. The Member State shall only take a decision under Article 11(1) or (2) if proposed amendments are accepted by the Commission. Reasons shall be given for any rejection decision by the Commission.”
175 Directive 2003/87/EC, art. 16(1): “Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that such rules are implemented. The penalties provided for must be effective, proportionate and dissuasive. Member States shall notify these provisions to the Commission by 31 December 2003 at the latest, and shall notify it without delay of any subsequent amendment affecting them.”
176 Id.
177 Directive 2003/87/EC, art. 16(3): “Member States shall ensure that any operator who does not surrender sufficient allowances by 30 April of each year to cover its emissions during the preceding year shall be held liable for the payment of an excess emissions penalty. The excess emissions penalty shall be EUR 100 for each tonne of carbon dioxide equivalent emitted by that installation for which the operator has not surrendered allowances. Payment of the excess emissions penalty shall not release the operator from the obligation to surrender an amount of allowances equal to those excess emissions when surrendering allowances in relation to the following calendar year.”
178 Directive 2003/87/EC, art. 16(4): “During the three-year period beginning 1 January 2005, Member States shall apply a lower excess emissions penalty of EUR 40 for each tonne of carbon dioxide equivalent emitted by that installation for which the operator has not surrendered allowances. Payment of the excess emissions penalty shall not release the operator from the obligation to surrender an amount of allowances equal to those excess emissions when surrendering allowances in relation to the following calendar year.”
179 Directive 2003/87/EC, art. 30(3): “Linking the project-based mechanisms, including Joint Implementation (JI) and the Clean Development Mechanism (CDM), with the Community scheme is desirable and important to achieve the goals of both reducing global greenhouse gas emissions and increasing the cost-effective functioning of the Community scheme. Therefore, the emission credits from the project-based mechanisms will be recognised for their use in this scheme subject to provisions
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
39
及 JI 計畫係具有可行性，且可同時達成減少全球溫室氣體以及增加歐盟 ETS 運 作的有效性。因此，源自於一些計畫機制所產生的配額，若因歐洲議會通過相關 規定以及歐盟執委會提案，則可被認可使用。根據京都議定書與馬拉喀什協定
（Marrakesh Accords），這類配額的使用被視為國內 ETS 的補充做法。」由此條 看出此階段尚未建立歐盟 ETS 連結其他碳交易機制的正式規範，僅先在 2003 年 原始指令中提及會對相關草案進行立法審議，此成為之後的 2004 年連結指令相 關規定之基準。
歐盟在第一階段成功地在歐盟之間建立了碳價格、減量配額的自由貿易，以 及 MRV 的基礎設備。然而，因為在第一階段時，碳排放量的資料數據並沒有那 麼齊全且可靠，所以第一階段的總量設定是推測來的180。而在 2007 年時，由於 第一階段的配額無法儲存備為第二階段的時候使用，所以該階段的配額價格下降 到零元181。
第二階段（2008 年至 2012 年）
在第二階段時，冰島、列支敦斯登與挪威加入歐盟 ETS，同時歐盟 ETS 所 管制的氣體範圍也擴大到部分會員國生產硝酸產品所排放的一氧化二氮，而免費 配額的比例下降到 90%，而部分會員國也開始在第二階段進行配額拍賣，且允許 企業購買來自 CDM 與 JI 計畫的溢額，對企業而言，此為多了一項具有成本效益 的減量選項182。基於第一階段的基礎，歐盟執委會將配額總量在與 2005 年的水 平相比之下，削減了 6.5%，降低總量管制的上限。然而，在 2008 年晚期受經濟
adopted by the European Parliament and the Council on a proposal from the Commission, which should apply in parallel with the Community scheme in 2005. The use of the mechanisms shall be supplemental to domestic action, in accordance with the relevant provisions of the Kyoto Protocol and Marrakesh Accords.”
180 European Commission, EU ETS 2005-2012, Phase one: 2005-2007, supra note 166.
181 Id.
182 European Commission, EU ETS 2005-2012, Phase two: 2008-2012, available at http://ec.europa.eu/clima/policies/ets/pre2013/index_en.htm (last visited May 14, 2015).
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
40
危機影響，使得減量配額與需求減少，導致有多餘未使用的配額跟溢額183。
與第一階段相同，在第二階段時歐盟 ETS 仍授權給各會員國訂定各自的排 放上限，依據 2003 年原始指令附件三，各會員國在國家的排放上限中，應依據 執委會第 2002/358/EC 號的決定及京都議定書的規範184，遵守在京都議定書之下 對於各會員國減量義務所應分擔的比例185。另外，由於航空器（Aviation）所排 放的二氧化碳、氮氧化物等，對於全球氣候變遷之影響為鉅186，歐盟在第二階段 將航空器納入管制對象，立法管制之187。
第三階段（2013 年至 2020 年）
歐盟 ETS 從 2013 年開始已經進入第三階段，直到 2020 年。與第一、第二 階段相較之下，主要的變動臚列如下：
（1） 歐盟 ETS 在第三階段規範一個統一的排放上限，藉此代 替之前其他國家在歐盟地區範圍內適用的總量上限188。
（2） 自 2013 年起，已有超過 40%的拍賣額度，且每年逐步上 升中，因此，在第三階段，主要會採取拍賣額度的方式，而非無償配 置189。
（3） 針對原先免費的配額，則適用統一的分配規則190。
自第三階段開始，主要管制氣體為二氧化碳、一氧化二氮以及全氟碳化物191，
183 Id.
184 Supra note 150.
185 Supra note 169.
186 Directive 2008/101/EC, of the European Parliament and of the Council of 19 November 2008 amending Directive 2003/87/EC so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.
187 European Commission, EU ETS 2005-2012, Phase two: 2008-2012, supra note 182.
188 European Commission, The EU Emissions Trading System (EU ETS), Phase 3 brings significant changes, available at http://ec.europa.eu/clima/policies/ets/index_en.htm (last visited May 14, 2015).
189 Id.
190 Id.
191 European Commission, Allowances and caps, available at
http://ec.europa.eu/clima/policies/ets/cap/index_en.htm (last visited May 14, 2015).
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
41
所有溫室氣體減排量的捕獲、移轉及地質儲存都將包括在內，但是如果小型裝置
所有溫室氣體減排量的捕獲、移轉及地質儲存都將包括在內，但是如果小型裝置