Facts
X AG produces insulation products made of mineral wool and is obliged to participate in the Emissions Trading System (ETS) pursuant to Art. 15 et seq. of the CO2 Act due to its melting capacity of over 20 tons per day. The Federal Office for the Environment (FOEN) allocated free emission allowances to X AG for the years 2013 and 2014, but took into account an adjustment factor for indirect emissions from the electricity used. X AG successfully appealed against this before the Federal Administrative Court.
For the years 2015 to 2020, the FOEN allocated further free emission allowances to X AG, again taking into account an adjustment factor for indirect emissions from the electricity used. X AG appealed against this to the Federal Administrative Court, but the appeal was dismissed.
X AG then filed an appeal in public law matters with the Federal Supreme Court and requested the annulment of the judgment of the Federal Administrative Court and the FOEN's decision, as well as the free allocation of a certain number of emission allowances for the years 2015 to 2020.
Considerations
The Federal Supreme Court dismissed the appeal, insofar as it was admissible. It concluded that the provisions of the ordinance in Annex 9 of the CO2 Ordinance, which provide for the special adjustment factor for indirect emissions from the electricity used, are compatible with the law.
The Federal Supreme Court stated that the special adjustment factor pursuant to Sec. 4.1 of Annex 9…