Administracyjna kara pieniężna za naruszenie obowiązku rozliczenia wielkości emisji z instalacji w EU ETS – zagadnienia podstawowe
The administrative fine for violating the obligation to account for the emission from installations in the EU ETS – basic issues

Summary/Abstract: Reducing greenhouse gas emissions is the main objective of the EU ETS, the implementation of which depends, among others, on the correct and timely fulfilment of the obligation to account for emissions from installations by their operators. The aim of the article is to characterize the administrative fine securing the fulfilment of the obligation to settle emissions. Therefore, the following issues were analyzed: violation of the law and the subject of the penalty, late performance of the obligation and repeated violation of the obligation. The financial penalty for failure to account for emissions is severe, it cannot be mitigated, its imposition cannot be waived, no exceptions are allowed apart from force majeure, and despite its payment, the emissions from the installation must still be accounted. The conditions and method of imposing it are precisely regulated in the act, they are objectively verifiable and unambiguous, so its imposition should be almost automatic. The features of the financial penalty in question prove that it serves mainly a repressive and preventive function.

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