1. A border tax adjustment measure will be consistent with the first sentence of Article III:2 when the tax applied to the imported product is not higher than the tax applied to similar domestic products. Provided that the tax on the imported good is not higher than the level of consumption, sales, excise or value added tax on like domestic products, the first sentence of Art. III:2 would not be infringed. A border tax adjustment measure that applied a 20% tax on imported diesel to adjust a 20% tax on domestic diesel sales would;Cf;Journal of World Trade,2004
2. EU Border Carbon Adjustment and the WTO: Hand in Hand Towards Tackling Climate Change;A Dias;Global Trade and Customs Journal,2020
3. Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes;Avi-Yonah;Accounting, Economics and Law,2011