Verfassungsfragen der Einführung von Klimaabgaben am Beispiel der CO2-Bepreisung des Brennstoffemissionshandelsgesetzes

'Constitutional Questions regarding the Introduction of Climate Taxes using the Example of CO2 Pricing under the Fuel Emissions Trading Act': The CO2 pricing in the areas of road transport and heating is a key climate protection instrument. Based on the Fuel Emissions Trading Act an emission trading system was introduced in Germany from 2021. After a phase with a fixed price and a price corridor the system will change to cap-and-trade mechanism from 2027, which raises fundamental constitutional questions that are examined in the thesis. The issue takes on an additional dimension by the introduction of a similar system at EU level.