Legal Objectives Research Articles

An integrated legal and business strategy framework for corporate growth in Nigerian companies

In the dynamic business environment of Nigeria, companies face numerous challenges that necessitate a robust approach to growth and sustainability. This paper presents an Integrated Legal and Business Strategy Framework designed to facilitate corporate growth for Nigerian companies. By aligning legal compliance with strategic business initiatives, the framework aims to enhance operational efficiency, minimize risks, and capitalize on emerging opportunities. The framework encompasses several key components. First, it emphasizes the importance of a thorough understanding of the legal landscape in Nigeria, including relevant regulations, compliance requirements, and potential legal risks. This knowledge enables companies to navigate the complexities of the legal environment effectively, thereby reducing the likelihood of disputes and enhancing their reputation. Second, the framework advocates for the integration of legal considerations into the overall business strategy. This involves incorporating legal insights into decision-making processes, ensuring that business strategies are not only innovative but also compliant with existing laws. By doing so, companies can avoid costly legal pitfalls and foster a culture of compliance and ethical conduct. Additionally, the framework highlights the significance of stakeholder engagement. By actively involving stakeholders—including employees, customers, regulators, and local communities—in the strategic planning process, companies can build trust and improve their corporate image. This engagement is crucial for identifying potential risks and opportunities, thereby informing more effective strategies. Furthermore, the framework encourages the use of technology and data analytics to enhance decision-making processes. By leveraging data-driven insights, companies can optimize their operations, improve compliance monitoring, and adapt quickly to changing market conditions. In conclusion, this Integrated Legal and Business Strategy Framework offers a comprehensive approach for Nigerian companies seeking to achieve sustainable growth. By harmonizing legal and business objectives, organizations can enhance their competitive advantage and resilience in an increasingly complex environment. Keywords: Integrated Framework, Legal Strategy, Business Strategy, Corporate Growth, Nigerian Companies, Compliance, Stakeholder Engagement.

Tensions between sanctions and insolvency law: Searching for a model solution with a focus on the European Union and Poland

AbstractThis article explores the conflict between insolvency law and sanctions law, particularly in the context of European responses to Russia's invasion of Ukraine. Historically, conflicts between legal systems have shaped laws, and modern insolvency law continues this struggle by determining creditor priorities in cases where debtors cannot fully satisfy them. The article highlights how recent sanctions, which freeze assets to restrict the economic activities of sanctioned individuals and entities, complicate insolvency proceedings. The European Union, along with Poland, has imposed unprecedented sanctions on Russia, including bans on transactions, asset freezes, and trade restrictions. These sanctions, while aimed at political objectives, often push businesses into insolvency by preventing access to resources. Case studies such as GoSport in Poland, Amsterdam Trade Bank in the Netherlands, and Fortenova in Croatia demonstrate the complexities that arise when businesses linked to sanctioned entities become insolvent. Key issues include the legal treatment of frozen assets, creditor satisfaction, and the potential for sanctioned entities to benefit from bankruptcy proceedings. Poland has revised its sanctions law, introducing provisions for the appointment of independent managers to oversee sanctioned companies, ensuring continued operations without benefiting sanctioned owners. However, uncertainty remains over the management and distribution of frozen assets, with no clear framework in place. The article concludes that insolvency and sanctions law, though often in conflict, must be applied flexibly to address individual cases. A balanced approach is needed to protect creditors while adhering to the political and legal objectives of sanctions.

LEXICOGRAMMATICAL ANALYSIS OF INSULTERS IN THE VIRAL VIDEO “LABRAK PELAKOR” ON YOUTUBE INDONESIA

Since 2017, the massive phenomenon of the viral video "Labrak Pelakor" has been discovered on Indonesian social media. These videos contain fights between women who are vulnerable to verbal and physical violence. “Labrak Pelakor” is known as a marriage conflict that occurs due to infidelity. Pelakor is a variety of conversation created by Indonesian netizens from the acronym Perebut Laki Orang, which means women who tempt and seize someone's husband or a woman who is having an affair with someone's husband. “Labrak Pelakor” are incidents that are documented and uploaded on social media. The observations show that the speech used in this accident contains language crimes. Language crime is a criminal act that aims to injure, attack, and psychologically harm the victim. The impact of this event can kill the character, damage reputation, attack honor, embarrass, create public trouble, propaganda, false information, and threats. The objective of the study is to investigate and find linguistic evidence of insulting. The study uses a forensic linguistic approach. Forensic linguistics is a forensic science that applies linguistic theories to solve linguistic cases. Forensic linguistics is an approach to analyzing the linguistics aspect of a language case to find legal evidence. Language is legal evidence associated with efforts to determine the speaker or perpetrator and interpret the meaning/intent of a spoken text. The aim is to ensure that the meaning, intent, and form of legal object texts indicating violations of the law will become clear. The legal evidence in the "Labrak Pelakor" is limited to determining the speaker or perpetrator only. The linguistic theory used to reveal the perpetrators is lexicogrammatical. Lexicogrammatics analysis consists of the clause system, transitivity system, and information structure that reveal the speaker's intentions, actions, and point of view. This study used a descriptive qualitative method. The data source is three viral videos entitled "Labrak Pelakor" with more than 600 thousand viewers on the Indonesian YouTube channel. Data collection techniques use observation and recording documents. Data analysis uses content analysis techniques. The linguistic evidence found that 60 utterances contained insulting spoken by 7 speakers. The result analysis of speakers' intentions, actions, and points of view proves their utterances are to insult their interlocutor.

Lethal Autonomous Weapon Systems and Automation Bias

Autonomy in weapon systems is already a genuine concern. States try to come up with their own definitions of these systems and pay utmost effort to impose their own understanding of these systems upon other states. For a fairly high number of states barring a total ban on such weapons would be the ideal solution; however, such states that are anxious about the increase in autonomy in war-making capabilities, as adopts a second-best scenario to contain risks created by the deployment of such systems. To this end, placing them under meaningful human control emerges as an important political and legal objective. The author believes that placing autonomous weapons under human supervision, despite its initial promise, will yield negative results. This is due to the fact that humans tend rather to be too willing to follow the solutions generated by autonomous systems. First observed in other industries of civilian nature like aviation or health, automation bias has the potential to negate most if not all of supervision measures expected to ensure proper implementation of international humanitarian law.

The regulatory and protective nature of administrative and procedural legal relations

The article attempts to analyze administrative and procedural legal relations from the point of view of characterizing the ratio of their regulatory and protective nature.The methodological basis of the article is dialectical, formal-logical methods, formal-legal method and method of interpretation of law.The paper calls into question the possibility of using the protective legal relationship as a basis for distinguishing procedural and material legal relations. The author argues that not all activities and actions that have a protective nature and are carried out in the process of public administration are procedural in nature. The assumption that the emergence of a legal process is connected not only with a protective legal relationship arising from noncompliance with obligations or the occurrence of other situations entailing the use of coercive measures, but also in order to ensure respect for the rights of participants in the process from abuse of power by persons making both interim and final procedural decisions is made. Ensuring the rights of participants in the administrative process is carried out by establishing specific administrative procedural actions, deadlines, administrative procedural decisions, procedural grounds for their adoption, etc. The legal process, including the administrative process, must be considered from the point of view of establishing the truth in the case, but at the same time guarantees must be provided that prevent the abuse of power by on the part of the ruling entity and the right on the part of all participants in the process. At the same time, administrative procedural regulation is aimed not only at establishing legal facts, comprehensiveness, completeness and objectivity of the consideration of an administrative case, but also at protecting the rights of persons involved in the case and ensuring their duties. Hence, the protective nature of administrative and procedural legal relations does not follow from the main substantive legal relationship, but from the corresponding purpose of protecting and ensuring the legitimate procedural rights and obligations of participants in the administrative process.Administrative and procedural legal relations, realizing the regulatory function of law, are formed on the basis of regulatory norms that provide for administrative and procedural rights and obligations of relevant subjects in the consideration and resolution of administrative cases. In addition to the fact that administrative and procedural legal relations are regulatory, they also have a law enforcement character. The regulatory function of administrative and procedural law is expressed in the establishment of not only administrative and procedural actions that should (can) be committed by the subjects of administrative and procedural legal relations when initiating, establishing circumstances, considering an administrative case, but also in their specific sequence, timing of commission, as well as types of administrative and procedural decisions, etc. The protective function of administrative and procedural law is to protect the administrative and procedural rights and interests of all participants in legal relations.Based on the above, the author comes to the conclusion that administrative and procedural legal relations are of a regulatory and protective nature.

Analisis Putusan Sengketa Ekonomi Syariah Pengadilan Pasaman Barat Tentang Putusan Arbitrase Bpsk Nomor 1409/ARB/BPSK-BB/IX/2016

The great interest of the public today regarding Islamic economics, in line with the increasingly massive number of people who become customers in all Islamic Banks, which is likely to have an impact on the emergence of disputes. As an example at this time is the matter of sharia economic disputes, initially a consumer protection complaint was made through BPSK Batu Bara Regency, which then the BPSK Decision was made a Legal Objection to the West Pasaman District Court with Decision Number 55/Pdt.Sus-BPSK/2016/PN.Psb by Bank Syariah Mandiri Pasaman Barat, and was appealed to the Supreme Court of the Republic of Indonesia with Decision Number 622 K/Pdt.Sus-BPSK/2017. The purpose of this study is to determine the extent to which the law enforcement of dispute resolution is in accordance with the provisions and its application seen from the contents of the decision number Case Number 622 K/Pdt.Sus-BPSK/2017; and Decision Number 55/Pdt.Sus-BPSK/2016/PN Psb. While the location of the Dispute is in West Pasaman, West Sumetara. The result of this research is that it turns out that there is still a limited understanding of the actors of Islamic banking business activities who do not fully understand the regulations.

Principles of criminal law of Ukraine and principles of criminal law protection of professional activity of law enforcement officers

The article analyzes the links between the basic principles of criminal law of Ukraine and the principles governing criminal law protection of professional activities of law enforcement agencies. Special attention is paid to the study of interaction and impact of these principles on law enforcement. The author refers to the contributions of national scholars who have studied the nature of certain principles of criminal law and offers a systematic analysis for further improvement of the regulatory framework. The author emphasizes that modern changes in criminal law should reflect not only historical experience, but also modern challenges that require a deeper understanding and application of the principles of justice, legality, humanism and democracy. The author also emphasizes the need to enshrine the principles in the new edition of the Criminal Code of Ukraine in order to comply with international standards and ensure legal certainty and objectivity of law enforcement. According to the author, there is a need for greater clarity and systematization of the principles of criminal law, and their inclusion in the Criminal Code will help ensure greater transparency and efficiency in their application. The author of the article emphasizes the importance of the principles of criminal law proposed by P. L. Fries, which form the basis for criminal law protection of professional activities of law enforcement agencies, but also emphasizes the possibility of their expansion. In particular, the author proposes new articles for the Criminal Code of Ukraine which include the principles of legality, equality before the law, guilt, justice, individualization of punishment, personal nature of responsibility, humanism, and inevitability of responsibility. The author comes to the conclusion that the principles of criminal law protection of the professional activities of law enforcement agencies are based on constitutional and criminal law principles. The basic principles such as the rule of law, justice, equality before the law, individualization of punishment, and inevitability of liability form the structure of protection of law enforcement officers’ rights. An analysis of the principles which are repeated in constitutional and special criminal provisions shows that it is inappropriate to allocate separate principles for law enforcement officers. The author proposes a two-tier system of principles for effective criminal law protection which avoids duplication of categories and ensures systematic and rational law application.

Implementation Of Legal Protection For Women Victims Of Domestic Violence From A Human Rights Perspective

The Indonesian government signed a declaration on the Elimination of Violence Against Women (1993) in 2014. However, at a technical level, violence against women still often occurs due to Domestic Violence (KDRT) in Indonesia. The purpose of this writing is to understand the implementation of laws and the protection of women's human rights against domestic violence from the perspective of international law. The research results show that the entry of the public law system into the domestic realm, namely domestic life, is one of the new developments in the field of human rights, especially in Indonesia. Domestic Violence (KDRT) has become a common agenda in the last few decades. The facts show that domestic violence has quite a negative effect on women as victims. The research that has been carried out is normative legal research which is focused on norms and also legal objects as the main data, and a book consisting of rules, and the truth of the research that has been carried out. All forms of violence have violated human rights as regulated in Law No. 23 of 2004 concerning the elimination of domestic.

Pemenuhan Hak Anak Pasca Perceraian Perspektif Hukum Positif dan Teori Tujuan Hukum Gustav Radbruch

This research began with the problem of providing children with post-divorce rights which were not fulfilled by both parents. The aim of this research is to see the extent to which children's rights after divorce are implemented. This research is a type of qualitative field research. The approach used is normative juridical with a type of clinical research. The findings of this research show that explaining children's rights after divorce in Bekiring Village, Pulung District, Ponorogo Regency from a positive legal perspective, of the 6 (six) residents who were used as informants in the parenting aspect, two informants were in compliance while the other four were not. The aspect of paying for a living (father) has been fulfilled by the father with all his efforts, but one informant enjoys the living carried out by the mother. Aspects of caring for children who are not mumayyiz yet with their mother, one is suitable while the other five are in the care of the father. Furthermore, the implementation of positive law regarding the granting of children's rights after divorce in Bekiring Village, Pulung District, Ponorogo Regency, from the perspective of Gustav Radbruch's theory of legal objectives, in the aspect of legal justice regarding children who have the right to choose to live with their father/mother has not been implemented. In the aspect of legal benefits, some of it has been implemented, but regarding the care of children who are not yet mumayyiz, it has not been implemented well. While the aspect of legal certainty has not been implemented well, the value of certainty in obtaining support from the father has been implemented.

The Legal Objectives of the EU Emissions Trading System: An Evaluation Framework

AbstractClimate policies are often evaluated using criteria that are heterogeneous and misaligned with the stated aims of these policies. By combining legal research methods with insights from economic theory, we systematically map and analyze the legal objectives of the European Union (EU) Emissions Trading System (ETS), a key climate policy instrument. We find that the EU ETS is shaped by a nuanced internal normative framework, the principal goal of which is emissions reduction, combined with three secondary goals of cost-effectiveness, economic efficiency and equity, and a meta-goal of coherence. Based on the contents and interrelations of these legal objectives, we formulate evaluation criteria that can be used to critically analyze and evaluate the EU ETS performance in a more comprehensive, transparent, and comparable manner. The resulting methodology is applicable to other environmental policies and jurisdictions.

Exploring the Verdict of Interfaith Marriage under Maqāṣid Sharīa Insights

The diverse society of Indonesia permits interfaith marriage but the challenge lies in the legal recognition under Islamic law. The primary issue pertains to the legal aspects and the jurisprudence from the perspective of Maqāṣid Sharīa. Therefore, this research aimed to analyze the legal objectives of interfaith marriage as well as the execution and status of the concept from the perspective of Maqāṣid Sharīa. A thorough examination of literature from primary, secondary, and tertiary sources is carried out, including legislation, court judgments, books, journals, and other relevant materials. Meanwhile, the analysis is performed using a juridical, syar'i, and philosophical perspective. The results show that the judge approved the application for the legality of interfaith marriage, citing Law Number 1 of 1974 on Marriage, Human Rights, and Law Number 23 of 2006 on Population Administration. Similarly, when considering Maqāṣid Sharīa, marriage between individuals of different religions is not allowed, particularly in matters of Aqidah and Iman. This prohibition upholds the objectives of Islamic marriage law since the values obtained from the religion are not easily reconciled in the unions. According to the principles of Maqāṣid Sharīa, interfaith marriage should be avoided due to potential harm.

Efforts to Protect Victims of Domestic Violence in Divorce Cases in Court

The number of domestic violence cases continues to increase every year. The majority of the victims of violence are women. The purpose of this study is to determine the protection in the form of fulfilling the rights of domestic violence victims in divorce cases to achieve justice, certainty, and utility. This research uses a qualitative method by employing normative research that examines primary, secondary, and tertiary legal materials and utilizes descriptive analysis. The theory used is the theory of legal objectives, namely justice, certainty, and utility. This study analyzes efforts to protect victims by the domestic violence eradication law. Based on the results of this research, efforts in the divorce process include filing for protection and fulfilling rights, and the implementation of fulfilling the rights of domestic violence victims after divorce is not oriented towards legal certainty and utility as stipulated by the law.

Egyes közlekedési szabályszegésekre vonatkozó közigazgatási bírságolási kérdések

Aim: The law of misdemeanours, which emerged in the mid-1950s, embodied the legal policy will that administrative substantive offences should be dealt with by means of misdemeanour proceedings. The legal policy objective was not fulfilled, and the institution of administrative fines was 'spawned' by the impetus of the social laws in question as the law of administrative offences developed. Since the beginning of the 21st century, this has been spreading - according to the legislator's unknown intentions - and has typically developed in the direction of objective sanctions. Perhaps most strikingly in traffic regulation. The aim of this paper is to illustrate some of the specific features of administrative fines, limited to traffic rules. Among the administrative sanctions, the author examines those which are applied by the fining authorities for infringements of road traffic rules. The author tries to justify the need to modify the grounds for exemption in the substantive law as it stands, on the one hand, and the regulation of on-the-spot fines, on the other. Methodology: According to the author, the objective can be achieved if the will to codify embraces the objectives set out above. To this end, the methodology of the study is based on an analysis of the relevant legal norm, from which valid deductive assertions are made. Findings: The infringements transferred from the law of misdemeanours to the law on administrative fines require further codification. Value: The study could help to improve the legal framework for dealing with administrative substantive offences.

Challenges and Strategies in the Return of Land Bailout Funds for Toll Road Construction: A Detailed Analysis of PT Hutama Karya's Approach

This study explores the factors that cause the delay in the process of returning the Land Bailout Fund (LBF) and examines potential problems related to the inability of the Government of Indonesia to return LBF to PT Hutama Karya (HK) in the context of the Trans Sumatra Toll Road project. Using a qualitative case study methodology in the framework of empirical law, this study integrates Gustav Radbruch’s theory of legal objectives to analyze the current legal regulations. Primary data were collected through interviews with key informants and secondary data on the realization of LBF at PT HK. The findings show that the main cause of the delay is the length of time it takes for the Commitment Making Officer (CMO) to prepare the LBF return submission documents, coupled with the slow verification process at the State Asset Management Agency (SAMI). In addition, problems related to the Land Bailout Fund that cannot be returned arise when the land acquisition is outside the specified area or when the business use right permit is not extended. The current laws and regulations, including the regulations of the Minister of Public Works and Public Housing and the Minister of Finance, are unable to overcome this gap, resulting in the failure to achieve legal goals in terms of justice and legal certainty. This study shows that this legal ambiguity inhibits the effectiveness of the LBF mechanism and recommends legislative changes to address this gap. By refining the legal provisions, the study supports increased fairness and certainty, ultimately benefiting the government and entities such as PT HK.

Urban energy transition in renewable energy management considering policy and law challenges and opportunities in the pursuit of clean and sustainable urban environments

This research presents a novel approach to enhance sustainable energy development based on wind turbine (WT) output power prediction through the development of a hybrid deep learning model, considering policy and law challenges associated with the problem. The proposed model integrates a Self-Supervised Generative Adversarial Network (GAN) with Attention-based Recurrent Neural Networks (RNNs). The Self-Supervised GAN contributes to improved feature representation learning, while Attention-based RNNs capture temporal dependencies for accurate WT output power forecasting considering political challenges. Additionally, a Modified Adaptive Flower Pollination Algorithm (AFPA) is introduced to optimize the selection of the GAN model structure in view of the legal and political objectives. This adaptive approach refines the architecture of the GAN, enhancing its ability to generate realistic and informative features for the subsequent Attention-based RNNs. The efficacy of the hybrid model is demonstrated through real-world applications in an urban area, emphasizing sensitivity and stability analyses. A thorough investigation into the sensitivity of key model parameters, including the number of hidden units in the Attention-based RNNs and GAN structures, is conducted to fine-tune the model's performance. Stability analysis is employed to assess the robustness of the proposed method under dynamic conditions, ensuring its reliability in practical scenarios. Results indicate that the hybrid model, guided by the Modified AFPA, outperforms existing approaches in WT output power prediction. The proposed methodology showcases the significance of combining state-of-the-art deep learning techniques with adaptive optimization algorithms for accurate and stable predictions in urban energy management applications.

PENEGAKAN HUKUM TERHADAP DELIK TERTINGGAL DALAM PEMERIKSAAN PERKARA YANG DILAKUKAN SECARA TERPISAH.

It is not uncommon for the perpetrator of a crime to commit several crimes, meaning that the perpetrator of the crime commits a crime more than once, the crime itself must be tried by law, and it is the responsibility of law enforcement officials, usually to account for the actions of the perpetrator of the crime itself, the investigator conducts split case handling, meaning that crimes that have not been tried in the handling of the case are handled separately, this also results in different court decisions. In its application, it often contradicts Article 12 paragraph (4) of the Criminal Code which regulates the maximum imprisonment for a certain period of time and Article 71 of the Criminal Code which regulates the calculation of the offense left behind, so that in its application it contradicts the theory of legal objectives and law enforcement. As happened in the Robert Tantular case. The method in this research uses normative juridical, because the approach taken is based on the main legal material by examining theories, concepts, legal principles and laws and regulations and can also describe, situations, phenomena, or problems that refer to legal norms contained in various laws and regulations, court decisions. The author also uses case studies as a research strategy to investigate carefully about a program, event, activity, process, or group of individuals. The data used in this research includes primary data and secondary data. In practice in Indonesia, there are still mistakes in the application of law made by law enforcers, especially by the Panel of Judges, even though the provisions of underdeveloped offenses have also been regulated in the Criminal Code to limit the arbitrariness of law enforcement officials in enforcing the law related to underdeveloped offenses. Thus, in order to avoid mistakes in its application, technical guidance is needed related to the handling of underdeveloped criminal offenses by law enforcement officials so that law enforcement can run in accordance with the provisions of the legislation

PRACTICAL LAW DEVELOPMENT THE INSTITUTION OF POSTPONEMENT OF DEBT PAYMENT OBLIGATIONS TO ACHIEVE THE VALUE OF JUSTICE

Practical law development is described as implementing the duties or ideals of the law in practice. Law is an arrangement the state provides to the community as a guarantee of security for justice seekers (justiabelen). In practice, cases examined in the application of the law by linking the regulatory norms with the legal facts, then the result of the judge's analysis is the ratio decidendi as the basis for making the ruling, as well as the decision in the PKPU realm in bankruptcy law which is lex specialist on the work of PKPU institutions. The success of the PKPU institution's work with a court decision that has permanent legal force (inkracht van gewijsde) (vide Article 287 of the Bankruptcy and PKPU Law). The PKPU peace institution in every case settlement is needed to be strongly encouraged so that the success rate is high. This is because this institution at an early stage is desired to be a tool in stopping the bankruptcy decision for the debtor, so that the debtor can continue his business and can pay his debts to creditors, therefore it is expected to provide justice for the parties who are litigating. The purpose of law is to achieve the value of justice, with the value of legal certainty and the value of the benefits of the PKPU institution, which is part of the value of justice as a legal goal. The author in this article analyzes "how the practical legal implementation of the PKPU peace institution achieves the value of justice". The writing of this article uses the normative juridical method, which makes the norm as the legal concept, and uses the analysis knife of the theory of legal objectives taken from 3 (three) general teachings of Gustav Radbruch, namely certainty, benefits and the end is justice, in addition to dissecting it, also using Kees Schuit's theory, namely idiil elements, operational elements and actuil elements. The approach used is conceptual approach, statutory approach, and case approach. The conclusion to be reached has prescriptive value as an apology for the world of legal science, especially the science of bankruptcy law and the institution of Postponement of Debt Payment Obligations (PKPU).

Legal Object Control of Major Administrative Decisions

Legal Object Control of Major Administrative Decisions

The Directive (EU) 2022/2041 on adequate minimum wages in the European Union: Much ado about nothing in Sweden?

The EU Directive 2022/2041 on adequate minimum wages has been welcomed by many stakeholders, but Sweden (together with Denmark), with its historically good track record regarding labour rights, is opposing it on both political and legal grounds. The Directive, the Swedish Government argues, will not fulfil its goals, and concerns, in any instance, matters that are excluded from the competence of the EU. This article describes and analyses the implementation measures in a system whose wage-setting mechanism – at least according to its own opinion – needs no support, and in which legal and political objections have been raised against the Directive.

Exempting Least Developed Countries from Border Carbon Adjustments: Simple Economically but Complex Legally

AbstractThe EU has introduced a Carbon Border Adjustment Mechanism (CBAM), which extends its carbon prices to imported products in some sectors. Increasingly considered by other countries, such border carbon adjustments (BCAs) are facing a global backlash against the lack of consideration of the adverse impacts on developing countries and particularly, least developed countries (LDCs). This article first argues that small overall import volumes support the conclusion that exempting or lessening BCA requirements from LDCs would not undermine developed countries' climate-related objectives in practical terms. An economic analysis of EU and UK trade in relation to a CBAM supports this assertion. However, legally, such an exemption or development-based preferential treatment is difficult under existing multilateral trade rules and jurisprudence, owing to the legal characterization and objectives of BCAs; their interaction with existing special and differential treatment (SDT) provisions; and complexity of available policy options. We thus highlight the gap between normative aims of SDT provisions to support development, and current WTO law and jurisprudence which expose WTO members providing preferential treatment to allegations of discrimination. With increasing unilateral climate action, an inability to integrate SDT more meaningfully into WTO non-discrimination frameworks risks further weakening of international cooperation on climate and trade.