The amicus curiae brief responds to a series of legal challenges brought by market participants against Article 23, its Delegated Regulation, and the Commission Decision implementing it. It provides the Court with a structured assessment of the measure’s legal basis, proportionality, and alignment with core principles of EU law, including equal treatment and the polluter-pays principle.
Crucially, the brief clarifies the function of Article 23: it is not a mechanism to assign liability for emissions, but a targeted intervention to unlock the development of CO₂ storage infrastructure. Without sufficient storage capacity, investments in carbon capture, transport networks, and industrial decarbonisation will not materialise at the scale or pace required.
By grounding its analysis in both legal reasoning and the practical realities of the emerging CO₂ storage market, the brief highlights why Article 23 is a necessary and proportionate step to ensure the EU can deliver a functioning carbon management system—and stay on track towards climate neutrality.
