Stable isotope analysis of jellyfish in Kiel Fjord, Western Baltic Sea during POLARFUCHS cruises (June - October 2011)

A temporal change in stable isotope (SI) composition of jellyfish in the Kiel Fjord, Western Baltic Sea, was documented by analyzing delta13C, delta15N and delta34S of bell tissue of Aurelia aurita and Cyanea capillata in the period between June and October 2011. A strong and significant temporal change in all SI values of A. aurita was found, including an increase of ~3permille in delta13C, a decrease of ~4permille in delta15N and sharp decline of ~7permille in delta34S. Sampling from 18 m to surface.

Greening electricity through taxing: An analysis of GATT constraints

This paper examines the legal feasibility of different design options for implementing a differentiated electricity tax based on renewable energy (RE) certificates aimed at promoting green electricity generation. It discusses the issue of likeness in light of the recent WTO jurisprudence and looks at the possibility of justification of differentiated tax rates under the general exceptions of the GATT. It also scrutinizes the potential legal hurdles for the implementation of different tax design options including the use of certificates for RE tax exemption. It argues that the placing of a quota on the number of foreign RE certificates eligible for tax exemptions would likely affect the volumes of imported green electricity and therefore trigger a violation of GATT rules. At the same time, restrictions on the eligibility of RE certificates might be defended under WTO law if they are based on qualitative criteria, such as the attachment of RE certificates to green electricity flows or to a green electricity label that is equally available to domestic and foreign suppliers of RE electricity.