Analysis on the Practice of Initial Free Allocation Mechanism of EU ETS Pursuant to State Aid Competition Law

ADITYA ARYA PRATAMA, dr. F. G. Tiche

2021 | Skripsi | S1 AKUNTANSI

EU ETS telah berdiri dan berjalan sejak tahun 2003. Sejak awal, metode alokasi bebas telah dipilih sebagai mekanisme alokasi awal. Akan tetapi, metode alokasi bebas ini banyak dipertanyakan oleh para ahli mengenai pertimbangannya sebagai bantuan negara. Dengan mempertimbangkan hal ini, metode ini perlahan-lahan dihapus, dan digantikan oleh lelang sejak tahap ke-3. Tesis ini kemudian bertujuan untuk menyelidiki apakah metode alokasi bebas yang berbeda dari fase 1 hingga 4 dapat dianggap sebagai bantuan negara. Penulis melakukan ini dengan melakukan: tinjauan pustaka pada dokumen sebelumnya mengenai masalah tersebut, mengumpulkan pendapat ahli, dan menganalisisnya secara kritis. Peneliti kemudian menemukan bahwa perubahan ke arah benchmarking dan community wide approach sangat mempengaruhi penentuan mekanisme alokasi bebas awal atas bantuan negara.

The EU ETS has been up and running since 2003. Since the beginning, the free allocation method has been chosen as the initial allocation mechanism. However, the free allocation method has been questioned by many experts regarding its consideration as a state aid. Taking this into account, the method has been slowly phased out, and is replaced by auctioning since the 3rd phase. This paper is then aimed to investigate whether the different free allocation methods from the 1st to 4th phase can be considered as state aid. The author does this by performing a literature review on a previous document regarding the matter, collecting the expert's opinion, and critically analysing it. We then found that change toward benchmarking and community wide approach heavily affect the determination of initial free allocation mechanism upon state aid.

Kata Kunci : EU ETS, initial free allocation mechanism, state aid, competition law, grandfathering