Introduction The EU Emissions Trading System, initially established in 2005 to address greenhouse gas emissions, has undergone a transformative expansion. Originally focused on energy-intensive sectors, recent negotiations and agreements have broadened its scope to include the shipping industry. In December 2022, provisional agreement extended the EU ETS to cover shipping. This extension was formally adopted and published in the Official Journal of the European Union on May 1

A one-time additional motor vehicle tax was established within the scope of Article 1 of Law No. 7456, "Law on the Amendment of Certain Laws and Decree Law No. 375 and the Establishment of Additional Motor Vehicle Tax for Compensation of Economic Losses Caused by the Earthquakes Occurring on February 6, 2023," published in the Official Gazette dated July 15, 2023. Because this additional tax is an unusual and one-time additional tax, it violates the law under constitutional t