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Measures adopted by the EU to combat climate change should be integrated within EU energy policy, the EU is relying principally on market based instruments.Energy tax is viewed as the ideal instrument for achieving the aforementioned integration between climate and energy policies because of the transverse nature of its effects.Emission rights trading scheme is currently in force, but could produce an overlap between the various market based instruments, thus undermining their efficacy.Reductions or exemptions from environmental taxes could be the key to guaranteeing coherency between the different instruments and should be carefully examined in order to avoid the awarding of tax breaks which may be deemed state fiscal aid contrary UE Treaty.At company level, the fact that the legal nature of EUA has not yet been specified, together with the absence of an international accounting standard has lead to a wide variety of alternative accounting practices.IASB and FASB are still working in a joint decision.The situation has lead to many different accounting methods being used which have raised doubts about the comparability of the financial statements and how capable they are of providing information on the real cost of complying with their environmental obligations.