{"id":744,"date":"2023-11-04T15:49:00","date_gmt":"2023-11-04T15:49:00","guid":{"rendered":"https:\/\/celebritiestest.xyz\/?p=744"},"modified":"2024-11-12T14:57:40","modified_gmt":"2024-11-12T14:57:40","slug":"cbam-4-key-pillars-of-preparation","status":"publish","type":"post","link":"https:\/\/climease.com\/fr\/cbam-4-piliers-cles-de-la-preparation\/","title":{"rendered":"MACF : les 4 piliers de la pr\u00e9paration"},"content":{"rendered":"

Les sanctions en cas de non-conformit\u00e9 ajoutent encore \u00e0 la complexit\u00e9 et au risque. Le CBAM pr\u00e9voit des sanctions financi\u00e8res en cas d'inexactitude ou d'omission dans les d\u00e9clarations, ce qui renforce la n\u00e9cessit\u00e9 de faire preuve de rigueur et de diligence. L'obligation pour des v\u00e9rificateurs tiers d'inspecter les d\u00e9clarations souligne encore davantage ce besoin de pr\u00e9cision.<\/p>\r\n\r\n\r\n\r\n

Pour r\u00e9ussir cette transition, les entreprises doivent donner la priorit\u00e9 \u00e0 la num\u00e9risation des factures, \u00e0 l'automatisation des exigences de d\u00e9claration et \u00e0 l'acquisition d'une expertise en mati\u00e8re de tarification internationale du carbone. Lorsque tous les aspects du rapport trimestriel CBAM sont conformes, l'entreprise doit commencer \u00e0 g\u00e9rer son exposition \u00e0 la taxe carbone d\u00e8s que possible, car les quotas gratuits commencent \u00e0 \u00eatre supprim\u00e9s \u00e0 partir de 2026.<\/p>\r\n\r\n\r\n\r\n

Les entreprises de l'UE doivent adopter des \u00e9nergies \u00e0 faible teneur en carbone et des processus plus propres non seulement pour survivre, mais aussi pour obtenir un avantage concurrentiel durable. C'est maintenant ou jamais.<\/p>\r\n\r\n\r\n\r\n

Pour r\u00e9ussir la transition CBAM, les entreprises doivent se concentrer sur quatre domaines cl\u00e9s :<\/p>\r\n\r\n\r\n\r\n

1. Responsabilit\u00e9s en mati\u00e8re de rapports<\/strong><\/h2>\r\n\r\n\r\n\r\n

Le CBAM s'appliquera aux importations en provenance de pays non membres de l'UE, \u00e0 l'exclusion de ceux couverts par le syst\u00e8me europ\u00e9en d'\u00e9change de quotas d'\u00e9mission ou par des accords \u00e9quivalents, tels que l'Islande, le Liechtenstein, la Norv\u00e8ge et la Suisse. Toutefois, les pays tiers dot\u00e9s de m\u00e9canismes nationaux \u00e9quivalents de tarification du carbone peuvent demander \u00e0 \u00eatre exclus du CBAM afin de rester compatibles avec les obligations de l'Union europ\u00e9enne dans le cadre de l'Organisation mondiale du commerce (OMC).<\/p>\r\n\r\n\r\n\r\n

Seuls les \"d\u00e9clarants CBAM autoris\u00e9s\" sont autoris\u00e9s \u00e0 importer des produits couverts dans le cadre du CBAM, ce qui signifie que chaque entreprise de l'UE qui importe des produits CBAM est tenue de s'enregistrer en tant que telle aupr\u00e8s de son autorit\u00e9 nationale comp\u00e9tente d'ici \u00e0 la fin de 2024.<\/p>\r\n\r\n\r\n\r\n

Chaque entit\u00e9 d\u00e9clarante doit fournir des rapports trimestriels complets au \"registre transitoire CBAM\" nouvellement \u00e9tabli. Ces rapports doivent d\u00e9tailler la quantit\u00e9 totale de chaque type de produit, le pays d'origine du produit, l'itin\u00e9raire de production et le total des \u00e9missions int\u00e9gr\u00e9es. En particulier, pour les produits sid\u00e9rurgiques, le num\u00e9ro d'identification de l'aci\u00e9rie d'o\u00f9 provient le lot de mati\u00e8res premi\u00e8res est \u00e9galement requis. Le premier de ces rapports trimestriels est attendu pour janvier 2024.<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

2. M\u00e9thodes de calcul des \u00e9missions directes et indirectes<\/strong><\/h2>\r\n\r\n\r\n\r\n

Au cours de la premi\u00e8re ann\u00e9e de mise en \u0153uvre, les entreprises auront le choix entre trois m\u00e9thodes de d\u00e9claration : (a) d\u00e9claration compl\u00e8te selon la nouvelle m\u00e9thodologie (m\u00e9thode de l'UE) ; (b) d\u00e9claration bas\u00e9e sur des syst\u00e8mes nationaux \u00e9quivalents de pays tiers ; et (c) d\u00e9claration bas\u00e9e sur des valeurs de r\u00e9f\u00e9rence. \u00c0 partir du 1er janvier 2025, seule la m\u00e9thode de l'UE sera accept\u00e9e.<\/p>\r\n\r\n\r\n\r\n

Les m\u00e9thodes de calcul des \u00e9missions directes et indirectes sont essentielles pour permettre aux entreprises de comprendre pr\u00e9cis\u00e9ment leur empreinte carbone. Pour les \u00e9missions directes, les entreprises peuvent utiliser soit la m\u00e9thode bas\u00e9e sur le calcul, qui d\u00e9termine les \u00e9missions des flux de sources sur la base des donn\u00e9es d'activit\u00e9, soit la m\u00e9thode bas\u00e9e sur la mesure, qui identifie les sources d'\u00e9mission gr\u00e2ce \u00e0 la mesure en continu de la concentration de gaz \u00e0 effet de serre.<\/p>\r\n\r\n\r\n\r\n

Les \u00e9missions indirectes, quant \u00e0 elles, sont calcul\u00e9es \u00e0 l'aide des r\u00e8gles sp\u00e9cifi\u00e9es dans le projet de r\u00e8glement d'application. L'objectif de la p\u00e9riode transitoire est de recueillir des donn\u00e9es qui serviront de base \u00e0 la m\u00e9thodologie de calcul des \u00e9missions indirectes incorpor\u00e9es.<\/p>\r\n\r\n\r\n\r\n

T\u00e9l\u00e9chargez ici les r\u00e8gles sp\u00e9cifiques de mesure des \u00e9missions pour les installations internationales<\/u><\/strong><\/a><\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

3. D\u00e9claration des prix du carbone pay\u00e9s \u00e0 l'\u00e9tranger<\/strong><\/h2>\r\n\r\n\r\n\r\n

Le r\u00e8glement CBAM reconna\u00eet que les juridictions en dehors de l'UE disposent de leurs propres syst\u00e8mes de tarification du carbone. Les entreprises sont tenues de d\u00e9clarer divers \u00e9l\u00e9ments de ces syst\u00e8mes \u00e9trangers, notamment le montant pay\u00e9 dans le pays d'origine, les \u00e9missions couvertes par le prix du carbone, la forme du prix du carbone, les informations sur les rabais et les attributions gratuites, ainsi que les dispositions l\u00e9gales relatives \u00e0 la tarification et \u00e0 la compensation.<\/p>\r\n\r\n\r\n\r\n

Cette section est d'une importance fondamentale puisque les taxes sur le carbone pay\u00e9es \u00e0 l'\u00e9tranger sont d\u00e9ductibles du prix des quotas d'\u00e9mission CBAM et que l'on s'attend \u00e0 ce que davantage de m\u00e9canismes nationaux de tarification du carbone voient le jour dans les ann\u00e9es \u00e0 venir, m\u00eame en Chine. Plus d'informations \u00e0 ce sujet dans notre\u00a0article d\u00e9di\u00e9<\/a>.<\/strong><\/p>\r\n\r\n\r\n\r\n

4. Sanctions en cas de non-respect :<\/strong><\/h2>\r\n\r\n\r\n\r\n

Le non-respect des exigences de d\u00e9claration du CBAM peut entra\u00eener des sanctions financi\u00e8res, variant entre 10 et 50 euros par tonne de CO2e. Toutefois, il est probable que l'UE fasse preuve d'indulgence dans un premier temps \u00e0 l'\u00e9gard des rapports incomplets.<\/p>","protected":false},"excerpt":{"rendered":"

Introduction<\/h3>\n

Le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res (MACF) de l'Union europ\u00e9enne repr\u00e9sente une \u00e9tape audacieuse vers un commerce et une production respectueux du climat. Ses objectifs visent non seulement \u00e0 r\u00e9duire les fuites de carbone, mais aussi \u00e0 \u00e9tablir un march\u00e9 mondial du carbone \u00e9quitable. Cependant, en tant que cadre administratif unilat\u00e9ral complexe, le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res impose des obligations de d\u00e9claration importantes aux industries qu'il couvre, ce qui pr\u00e9sente \u00e0 la fois des d\u00e9fis et des opportunit\u00e9s. <\/p>\n

Ces obligations requi\u00e8rent pr\u00e9cision et attention aux d\u00e9tails, car les donn\u00e9es ne d\u00e9termineront pas seulement les certificats CBAM \u00e0 payer, mais constitueront \u00e9galement la base d'une comptabilit\u00e9 carbone pr\u00e9cise et de mesures de l'exposition \u00e0 la taxe carbone. Un \u00e9l\u00e9ment cl\u00e9 de ce processus est la capacit\u00e9 \u00e0 calculer avec pr\u00e9cision les \u00e9missions directes et indirectes, puisqu'elles sont toutes deux directement li\u00e9es aux d\u00e9penses. Cette exigence souligne l'importance de m\u00e9thodes de mesure sophistiqu\u00e9es et fiables et, dans certains cas, peut n\u00e9cessiter des investissements dans de nouvelles technologies int\u00e9grales et automatis\u00e9es. L'obligation de rendre compte des prix du carbone pay\u00e9s \u00e0 l'\u00e9tranger est tout aussi cruciale, ce qui n\u00e9cessite une connaissance approfondie des syst\u00e8mes de tarification du carbone en vigueur dans les juridictions \u00e9trang\u00e8res.<\/p>","protected":false},"author":19,"featured_media":745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-learning"],"acf":[],"yoast_head":"\nCBAM: 4 key pillars of preparation | Climease<\/title>\n<meta name=\"description\" content=\"Learn about CBAM: 4 key pillars of preparation. 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