Leakage protection for carbon-intensive materials post-2020

Climate protection is a global challenge that all countries have a common but differentiated responsibility to address. However, not all governments are willing to commit to targets of equal stringency, and individual countries may put different emphases on carbon pricing in their policy mix. Carbon prices may thus continue to differ over longer time horizons. Therefore, measures to protect production of carbon-intensive materials from carbon leakage might be required not only as short-term transition instruments, but also for longer periods. Leakage protection measures therefore need to preserve carbon price incentives for emission mitigation across the value chain. If ex-ante or dynamic free allocation of emission allowances is used as a leakage protection measure, only the primary producers face the full carbon price signal for efficiency improvements. Accordingly, shifts to lower-carbon fuels and the carbon price signal for intermediate and final consumers are muted. Thus a large share of mitigation opportunities cannot be realized. Combining dynamic allocation of allowances with a consumption charge (Inclusion of Consumption into the The European Union Emissions Trading System, EU ETS) or combining full auctioning with Border Carbon Adjustment could reinstate the carbon price signal along the value chain and create incentives for breakthrough technologies, the use of higher-value products with lower weight and carbon intensity, alternative lower-carbon materials and more tailored use of materials. Border Carbon Adjustment is, however, politically contentious as it has often been discussed as an instrument to discriminate against foreign producers. Hence it is important to further explore design details to implement the combination of dynamic allocation with Inclusion of Consumption in the EU ETS

Eine Option für den Emissionshandel nach 2020: Einbeziehung des Konsums emissionsintensiver Materialien

Ergebnisse eines Forschungsprojektes des Netzwerkes Climate Strategie

Glioneuronal tumor with ATRX alteration, kinase fusion and anaplastic features (GTAKA): a molecularly distinct brain tumor type with recurrent NTRK gene fusions

Glioneuronal tumors are a heterogenous group of CNS neoplasms that can be challenging to accurately diagnose. Molecular methods are highly useful in classifying these tumors-distinguishing precise classes from their histological mimics and identifying previously unrecognized types of tumors. Using an unsupervised visualization approach of DNA methylation data, we identified a novel group of tumors (n = 20) that formed a cluster separate from all established CNS tumor types. Molecular analyses revealed ATRX alterations (in 16/16 cases by DNA sequencing and/or immunohistochemistry) as well as potentially targetable gene fusions involving receptor tyrosine-kinases (RTK; mostly NTRK1-3) in all of these tumors (16/16; 100%). In addition, copy number profiling showed homozygous deletions of CDKN2A/B in 55% of cases. Histological and immunohistochemical investigations revealed glioneuronal tumors with isomorphic, round and often condensed nuclei, perinuclear clearing, high mitotic activity and microvascular proliferation. Tumors were mainly located supratentorially (84%) and occurred in patients with a median age of 19 years. Survival data were limited (n = 18) but point towards a more aggressive biology as compared to other glioneuronal tumors (median progression-free survival 12.5 months). Given their molecular characteristics in addition to anaplastic features, we suggest the term glioneuronal tumor with ATRX alteration, kinase fusion and anaplastic features (GTAKA) to describe these tumors. In summary, our findings highlight a novel type of glioneuronal tumor driven by different RTK fusions accompanied by recurrent alterations in ATRX and homozygous deletions of CDKN2A/B. Targeted approaches such as NTRK inhibition might represent a therapeutic option for patients suffering from these tumors

Emissions Trading Schemes under IFRS - Towards a “true and fair view”

This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of participants in the EU Emissions Trading Scheme. It then argues that in order to fulfil the aims of financial reporting under IFRS, namely to provide a true and fair view, accounting must depict CO2 as a cost of production. Therefore, a fair value approach, both with respect to the initial recognition of allocated allowances and the subsequent measurement of allowances, is generally advocated. The paper finishes by highlighting the insufficiencies of the current IFRS accounting rules, which should be addressed in the upcoming new IFRS on emission trading schemes

Border carbon adjustments and alternative measures for the EU ETS: An evaluation

As part of its Green Deal, the European Commission is considering the introduction of border carbon adjustments and alternative measures. The measures, which would primarily apply to basic materials like steel and cement, pursue a double objective: they are aimed at enhancing the effectiveness of carbon pricing for the transition to climate neutrality but also at avoiding carbon leakage risks. When implementing carbon adjustment mechanisms and alternative measures, various design options might be considered to reform the EU Emissions Trading Scheme (EU ETS). In this paper, we have decided to focus on three main models, which help to highlight the main differences between the available options. Under the first model, importers of basic materials would be required to surrender carbon allowances at the level of a product benchmark or, where lower, at the verified level of foreign carbon intensity. In parallel, allocation of free allowances would be phased out. Under the second model, a symmetric adjustment mechanism for exports and imports would be adopted, including refund to exporters for the carbon costs incurred on basic materials embodied in products. Finally, under the third model, the EU ETS would be complemented with a climate contribution charged for materials sold in the European Union (EU) at the product benchmark level related to the carbon intensity of each material. The free allowance allocation regime would then be modified to be directly linked to the volume of material production at the product benchmark level. In order to contribute to the current policy debate, we evaluate for each of these three models, their legality, coherence with EU climate objectives, effectiveness in carbon leakage prevention, potential international implications, as well as their administrative complexity and compliance costs

Reform der ermäßigten Umsatzsteuersätze: Was lehren neuseeländischer Einheitssatz und Schweizer Totalrevisionsvorhaben?

Seit einiger Zeit wird in Deutschland eine intensive Diskussion über die ermäßigten Umsatzsteuersätze geführt. Der vorliegende Beitrag blickt rechtsvergleichend über die Grenzen der EU hinaus: Neuseeland sieht einen einheitlichen Steuersatz vor. Auch die Schweiz erwägt die Einführung eines Einheitssatzes. Die Erfahrungen und Überlegungen in diesen Ländern lassen sich für den deutschen Diskurs fruchtbar machen

Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation

The European Union Tax Dispute Resolution Directive 2017/1852 requires Member States to introduce mandatory arbitration for tax treaty disputes. In addition to the standard arbitration procedure laid down in the directive, Member States may also provide for dispute resolution by a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee

Datenschutz - aktuelle Fragen und Antworten : Atzelsberger Gespräche 2014

Nicht erst, aber vor allem infolge der Enthüllungen des ehemaligen US-Geheimdienstmitarbeiters Edward Snowden ist „Datenschutz“ zu einem großen Thema unserer Zeit geworden. Die 33. Atzelsberger Gespräche der Dr. Alfred-Vinzl-Stiftung an der Friedrich-Alexander-Universität Erlangen-Nürnberg widmeten sich ihm in Teilaspekten, indem die Referenten und übrigen Gesprächsteilnehmer zur komplizierten Gesamtproblematik in unterschiedlicher Weise Fragen aufwarfen, Antworten gaben und eine anregende Diskussion belebten. Der vorliegende Band enthält die vier Vorträge in überarbeiteter Fassung. Der Freiburger Historiker Josef Foschepoth fragt in seinem Beitrag auf der Grundlage seines bereits in vierter Auflage vorliegenden Buches „Überwachtes Deutschland“ nach dem Zusammenhang von „Verfassung und Wirklichkeit“ am Beispiel der „Überwachung des Post- und Fernmeldeverkehrs in der Geschichte der Bundesrepublik Deutschland“. Um „Völker- und menschenrechtliche Anforderungen an Informations-beschaffung und Datenüberwachung durch ausländische Geheimdienste“ geht es dem Erlanger Völker- und Öffentlichrechtler Markus Krajewski, während der Nürnberger Steuerrechtler Roland Ismer nicht nur vor dem Hintergrund des Ankaufs in der Schweiz illegal kopierter „Steuer CDs“ das Thema „Datenschutz im Steuerrecht“ behandelt. Schließlich stellt Thomas Kranig, der Präsident des Bayerischen Landesamts für Daten-schutzaufsicht die Frage „Datenschutz und Datensicherheit – mission impossible?“ und gibt zugleich Einblicke in seine in Ansbach ansässige Behörde