2011年12月21日,美国航空业状告欧盟强制征收航空碳排放税一案,位于卢森堡的欧盟最高法院裁决征收碳税合法。欧盟制定的法规原则上是符合欧盟联盟主权的。欧盟法规的各缔约国将调整国内社会关系和事务部分的立法主权让渡给欧盟,使欧盟机构依据条约的规定具有调整国内事务的立法权。这使欧盟成为一个成员国的最高立法机构,欧盟的解释、指令、条 On December 21, 2011, the U.S. aviation industry sued the European Union for compulsory levying of an aviation carbon tax. The EU Supreme Court ruled in Luxembourg ruled that the levy of carbon tax was legal. The rules set by the EU are in principle in line with the sovereignty of the EU. The contracting parties of the EU laws and regulations will transfer the legislative sovereignty over the domestic social relations and affairs to the EU so that the EU institutions may have the legislative power to adjust their domestic affairs in accordance with the provisions of the treaty. This makes the EU the supreme legislative body of a member state, the EU’s interpretation, directives and articles