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Country / jurisdiction: Austria · Year: 2022 · Status: In force · Level: National · Type: Voluntary
Austria launched its national emissions certificate trading system for fossil fuels not already covered by the EU ETS1 in October 2022. Although the NEHG does not establish a carbon tax, the carbon pricing instrument follows in central parts the logic of existing energy taxes (fuel tax, coal tax, and natural gas tax). Thus, if a certain event is taxable under the existing energy taxes regime, an obligation to buy allowances arises under the NEHG. Taxable events are the production, import, or release of energy products from a tax warehouse in Austria or the supply of coal and natural gas to consumers. In practice, only a limited number of energy distributors and oil companies are subject to the NEHG, while the majority of (end) consumers are not directly liable.
Official source: https://www.bmf.gv.at/themen/klimapolitik/carbon-markets/nationales-emissionszertifikatehandelsgesetz-2022-%28NEHG-2022%29.html
المصدر
https://www.iea.org/policies/31719الوثيقة الرسمية لدى الجهة التنظيمية. استشهد دائماً بهذا الرابط — لا بصفحة تفاصيل Vantage — في أدلة الامتثال.