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No. 6 (2024)

Od Redakcji

Carbon Border Adjustment Mechanism (CBAM) – theory versus reality ty

  • Natalia Kozłowska
DOI: https://doi.org/10.54383/0031-0344.2024.06.6  [Google Scholar]
Published: 2024-07-12

Abstract

The article includes basic information and discusses basic issues related to the new European Union regulations, i.e. the Carbon Border Adjustment Mechanism (CBAM). From 1 October 2023, new obligations have been imposed on certain entities and discharging these obligations requires a high degree of involvement. Importantly, from 1 January 2026, these duties will be significantly extended.
The article also presents the objectives of introducing the CBAM and the possible impact of these regulations on the environment. The purpose of this article is to analyse the new obligations associated with the regulation of CBAM and present practical problems for the entities involved, as well as to provide conclusions relating to necessary changes in these regulations.

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