A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization

52 páginas

Autores:
Aponte González, Pablo Andrés
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2019
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
eng
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/1901
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/1901
https://doi.org/10.57998/bdigital.handle.001.1901
Palabra clave:
Impuesto sobre el carbono
Colombia - Comercio exterior
Derecho comercial
Carbon tax
Climate change
National treatment
General exceptions clause
World trade organization
Rights
openAccess
License
Universidad Externado de Colombia
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dc.title.spa.fl_str_mv A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
title A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
spellingShingle A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
Impuesto sobre el carbono
Colombia - Comercio exterior
Derecho comercial
Carbon tax
Climate change
National treatment
General exceptions clause
World trade organization
title_short A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
title_full A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
title_fullStr A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
title_full_unstemmed A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
title_sort A proposal on broadening Colombia's national carbon tax's scope in the light of the law of the world trade organization
dc.creator.fl_str_mv Aponte González, Pablo Andrés
dc.contributor.advisor.spa.fl_str_mv Guarín Duque, Gustavo Adolfo
dc.contributor.author.spa.fl_str_mv Aponte González, Pablo Andrés
dc.subject.lemb.spa.fl_str_mv Impuesto sobre el carbono
Colombia - Comercio exterior
Derecho comercial
topic Impuesto sobre el carbono
Colombia - Comercio exterior
Derecho comercial
Carbon tax
Climate change
National treatment
General exceptions clause
World trade organization
dc.subject.proposal.spa.fl_str_mv Carbon tax
Climate change
National treatment
General exceptions clause
World trade organization
description 52 páginas
publishDate 2019
dc.date.accessioned.spa.fl_str_mv 2019-08-16T14:34:23Z
dc.date.available.spa.fl_str_mv 2019-08-16T14:34:23Z
dc.date.issued.spa.fl_str_mv 2019
dc.type.spa.fl_str_mv Trabajo de grado - Pregrado
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dc.relation.references.Spa.fl_str_mv Gómez, Juan. “Consumidor verde en Colombia.” Master’s thesis, Universidad Externado de Colombia, Bogota, 2016.
Köebele, Michael. “Capítulo 10: Obstáculos Técnicos al Comercio (OTC).” In Derecho de la Organización Mundial del Comercio (OMC), edited by Mark Unger and Mario Matus, 189-255. Bogota: Universidad Externado de Colombia, 2016. 319-354.
Unger, Mark. “Capítulo 7: GATT.” In Derecho de la Organización Mundial del Comercio (OMC), edited by Mark Unger and Mario Matus, 189-255. Bogota: Universidad Externado de Colombia, 2016. 189-255.
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dc.publisher.spa.fl_str_mv Bogotá : Universidad Externado de Colombia, 2019.
dc.publisher.faculty.spa.fl_str_mv Facultad de Derecho
dc.publisher.program.spa.fl_str_mv Derecho
institution Universidad Externado de Colombia
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spelling Guarín Duque, Gustavo Adolfo2d793e1e931fdf39b2ca45ac02497127-1Aponte González, Pablo Andrés5ecf03e5de621a02876ae5e46df724cb-12019-08-16T14:34:23Z2019-08-16T14:34:23Z201952 páginasEl cambio climático es, posiblemente, el tema principal en la luz pública y varios países han empleado esfuerzos para mantenerlo a raya por medio de sus compromisos con entes supranacionales como el Acuerdo de París, que fija una meta clara en aras de evitar un perjuicio irreparable. Los impuestos al carbono han aparecido como una posible ruta para ayudar en esta lucha; no obstante, puede generar problemas con la normativa de la Organización Mundial del Comercio. Colombia se ha unido a esta iniciativa e introdujo dicha medida a la importación y venta de combustibles fósiles, pero creemos que al gravar la industria manufacturera aumentará el alcance de su protección. De igual forma reconocemos que por este medio podría socavar la norma de Trato Nacional dentro del mencionado sistema legal, el GATT. específicamente. Así, se debe ser cauteloso al confeccionar tal norma previendo las implicaciones que habría generar a la posición competitiva de los productos extranjeros dentro del alcance de la norma, tema de gran complejidad al ser impredecible. En este sentido, esta organización permite una justificación por conducto del artículo XX del GA TT. la cláusula general de excepciones, recurso altamente útil para una medida como la propuesta.Climate change is arguably the main topic in the contemporary spotlight and several countries have made efforts to handle it through their commitments with supranational organizations-such as the Paris Agreement, which sets a baseline to avoid an irreparable damage. Carbon laxes then carne into picture as a plausible path to help In this contest; nevertheless, certain troubles regarding World Trade Organization's framework could arise. Colombia has joined this initiative and issued a carbon tax that charges the sale and importation of certain fossil fue Is; yet, we believe that the level .of protection could be enhanced by levying the manufacturing industry. Though, we also acknowledge the fact that it could impair the National Treatment rule inside the mentioned legal system, inside the GATT, more specifically. Thus, the crafters of such measure must tread lightly on the implications that it may have on the competitive position of foreign products that could be under the scope of the tax. This is a challenging endeavor and it might as well be far no avail. Henceforth, the World Trade Organization allows the justification of an inconsistent measure through the general exceptions enshrined in GATT Article XX, useful tool far this proposal.PregradoAbogado(a)application/pdf10.57998/bdigital.handle.001.1901https://bdigital.uexternado.edu.co/handle/001/1901https://doi.org/10.57998/bdigital.handle.001.1901engBogotá : Universidad Externado de Colombia, 2019.Facultad de DerechoDerechoGómez, Juan. “Consumidor verde en Colombia.” Master’s thesis, Universidad Externado de Colombia, Bogota, 2016.Köebele, Michael. “Capítulo 10: Obstáculos Técnicos al Comercio (OTC).” In Derecho de la Organización Mundial del Comercio (OMC), edited by Mark Unger and Mario Matus, 189-255. Bogota: Universidad Externado de Colombia, 2016. 319-354.Unger, Mark. “Capítulo 7: GATT.” In Derecho de la Organización Mundial del Comercio (OMC), edited by Mark Unger and Mario Matus, 189-255. 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