{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,10,17]],"date-time":"2024-10-17T04:23:07Z","timestamp":1729138987120,"version":"3.27.0"},"reference-count":30,"publisher":"Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI","issue":"12","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["RDB"],"abstract":"<jats:p>Nell'ambito della lotta contro il cambiamento climatico, l'Unione europea (UE) ha introdotto un meccanismo di adeguamento del carbonio alle frontiere (CBAM) volto a raggiungere l'obiettivo provvisorio dell'UE di ridurre le emissioni di gas a effetto serra (GHG) del 55% rispetto ai livelli del 1990 entro il 2030. CBAM mira a introdurre un prezzo del carbonio per i prodotti importati nell'UE equivalente al prezzo del carbonio praticato per i prodotti fabbricati dai produttori dell'UE nell'ambito del sistema di scambio delle emissioni dell'UE (ETS - Emissions Trading System). In questo articolo si esaminer\u00e0 la prospettiva di accettazione o rifiuto da parte di diversi paesi europei, nonch\u00e9 l'analisi dei problemi che possono sorgere sia nel settore doganale, ma anche in quello fiscale, finanziario e commerciale.<\/jats:p>","DOI":"10.26668\/indexlawjournals\/2358-1352\/2022.v33i12.9418","type":"journal-article","created":{"date-parts":[[2023,12,15]],"date-time":"2023-12-15T19:09:55Z","timestamp":1702667395000},"page":"117-130","source":"Crossref","is-referenced-by-count":1,"title":["EFFETTI DEL GREEN DEAL EUROPEO SULLE FRONTIERE DOGANALI. CONSEGUENZE DEL CBAM"],"prefix":"10.26668","volume":"33","author":[{"given":"Fabio","family":"Benintende","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Francisco Jos\u00e9","family":"Aranda Serna","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Mar\u00eda Mendez","family":"Rocasolano","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"11208","published-online":{"date-parts":[[2023,9,14]]},"reference":[{"key":"191889","unstructured":"AGENZIA DELLE DOGANE E DEI MONOPOLI (ADM). (2016). Orientamenti AEO (Linee Guida UE). Bruxelles, en"},{"key":"191890","unstructured":"https:\/\/www.adm.gov.it\/portale\/documents\/20182\/892881\/aeo_guidelines_it.pdf\/f79c947c-3351-41be-9112-4a1f7c6e7f62 (data di consultazione: 05.03.2023)."},{"key":"191891","unstructured":"BACCHUS, J. (2021). 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Guidance Document N\u00b09 on the Harmonised Free Allocation Methodology for the EU-ETS Post 2020. Bruxelles. Disponible en https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/873780\/Guidance_on_Monitoring_and_Reporting_in_relation_to_the_free_allocation_rules__GD5_.pdf"},{"key":"191896","unstructured":"COMMISSIONE EUROPEA. (2020a). Inception Impact Assessment: Carbon Border Adjustment Mechanism. Bruxelles. Disponible en https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/12228-Pacto-Verde-de-la-UE-mecanismo-de-ajuste-en-frontera-de-las-emisiones-de-carbono-_es"},{"key":"191897","unstructured":"COMMISSIONE EUROPEA. (2020b). The EU Budget Powering the Recovery Plan for Europe. Bruxelles: Comunicazione della Commissione Europea. Disponibile su: https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=COM%3A2020%3A442%3AFIN"},{"key":"191898","unstructured":"COMMISSIONE EUROPEA (2021). 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