A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization

El 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 Paris, que fija una meta clara en aras de evitar un perjuicio irreparable. Los impuestos...

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Autores:: Aponte González, Pablo Andrés

Tipo de recurso:: Article of journal

Fecha de publicación:: 2020

Institución:: Universidad Externado de Colombia

Repositorio:: Biblioteca Digital Universidad Externado de Colombia

Idioma:: spa

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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
dc.title.translated.eng.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 Climate Change; Carbon Taxes; National Treatment; GATT, Paris Agreement; ARTICLE XX Cambio climático; Impuestos al carbón; Trato nacional; GATT; Acuerdo de Paris
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.author.spa.fl_str_mv	Aponte González, Pablo Andrés
dc.subject.eng.fl_str_mv	Climate Change; Carbon Taxes; National Treatment; GATT, Paris Agreement; ARTICLE XX
topic	Climate Change; Carbon Taxes; National Treatment; GATT, Paris Agreement; ARTICLE XX Cambio climático; Impuestos al carbón; Trato nacional; GATT; Acuerdo de Paris
dc.subject.spa.fl_str_mv	Cambio climático; Impuestos al carbón; Trato nacional; GATT; Acuerdo de Paris
description	El 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 Paris, 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 aumentara 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 de 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 articulo XX del GATT, la cláusula general de excepciones, recurso altamente útil para una medida como la propuesta.
publishDate	2020
dc.date.accessioned.none.fl_str_mv	2020-08-05 16:09:57 2022-09-08T13:46:24Z
dc.date.available.none.fl_str_mv	2020-08-05 16:09:57 2022-09-08T13:46:24Z
dc.date.issued.none.fl_str_mv	2020-08-05
dc.type.spa.fl_str_mv	Artículo de revista
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dc.relation.citationedition.spa.fl_str_mv	Núm. 52 , Año 2019 : Julio-Diciembre
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Bogota D.C: Puntoaparte, 2016. http://documentacion.ideam.gov.co/openbiblio/bvirtual/023634/INGEI.pdf Japan – Taxes on Alcoholic Beverages (1996), wt/ds8/ab/r wt/ds10/ab/r wt/ds11/ab/r (Appellate Body Report). Kathy. “Why are Eco-Friendly Products more Expensive?” Clarify Green. January 7, 2019. Accessed January 15, 2019. http://clarifygreen.com/eco-friendly-products-cost-more/ Korea – Taxes on Alcoholic Beverages (1999), WT/DS75/AB/R WT/DS84/AB/R (Appellate Body Report). Korff, S.A. “An Introduction to the History of International Law.” The American Journal of International Law 18, no. 2 (1924). 246-259. Kortum, Sam and Weisbach, David. “Border Adjustments for Carbon Emissions: Basic Concepts and Design.” Resources for the Future, (2016). 1-36. Levin, K et al. “Designing and Preparing Intended Nationally Determined Contributions (indcs).” World Resources Institute. https://www.wri.org/sites/default/files/designing-preparing-indcsreport.pdf Levinson, Marc. “What Is Manufacturing? 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United States – Standards for Reformulated and Conventional Gasoline (1996), WT/DS2/AB/R (Appellate Body Report). United States — Import Prohibition of Certain Shrimp and Shrimp Products (1998) WT/DS58/AB/R, (Appellate Body Report). United States Environmental Protection Agency. “Overview of Green House Gases” Accessed January 10, 2019. https://www.epa.gov/ghgemissions/overview-greenhouse-gases Van den Bossche, Peter. The law and policy of the World Trade Organization: text, cases and materials. New York: Cambridge University Press, 2005. Van den Oever, Martien; Molenveld, Karin; van der Zee, Maarten; Bos, Harriette. Bio-based and biodegradable plastics – Facts and Figures. Wageningen: Wageningen Food & Biobased Research, 2017. Accessed March 25, 2019. https://www.wur.nl/upload_mm/1/e/7/01452551-06c5-4dc3-b278-173da53356bb_170421%20Report%20Bio-based%20Plastic%20Facts.pdf. Vargas, Nathalia and Valencia, Maria. “Caracterizacion del perfil de compra de productos verdes del genero femenino en la ciudad de Bogota.” Master’s thesis, Colegio de Estudios Superiores en Administracion, Bogota, 2015. Vineis, Paolo; Chan, Queenie and Khan, Aneire. “Climate change impacts on water salinity and health.” Journal of Epidemiology and Global Health 1, no 1, (2010). 5-10. Wiles, Richard. “It’s 50 years since climate change was first seen. Now time is running out.” The Guardian, March 15, 2018. Accessed December 20, 2018. https://www.theguardian.com/commentisfree/2018/mar/15/50-years-climate-change-denial World Trade Organization, “Colombia and the wto,” Accessed December 23, 2018. https://www.wto.org/english/thewto_e/countries_e/colombia_e.htm World Trade Organization, Taxes and Charges for Environmental Purposes: Border Tax Adjustment, Geneva:wto Secretariat, wt/cte/W/47. World Trade Organization. “Colombia,” Accessed January 20, 2019. https://www.wto.org/english/res_e/statis_e/daily_update_e/tariff_profiles/CO_E.pdf
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spelling	Aponte González, Pablo Andrés5ecf03e5de621a02876ae5e46df724cb2020-08-05 16:09:572022-09-08T13:46:24Z2020-08-05 16:09:572022-09-08T13:46:24Z2020-08-05El 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 Paris, 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 aumentara 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 de 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 articulo XX del GATT, la cláusula general de excepciones, recurso altamente útil para una medida como la propuesta.Climate change is an essential topic in the contemporary spotlight, and several countries have made efforts to handle it through their international commitments such as the Paris Agreement, which sets an actual baseline that has to be respected to avoid irreparable damage. Carbon taxes came into the picture as plausible tools in the fight against climate change aiming at reducing the production of greenhouse emissions. However, it is necessary to examine such measures under the light of the law of the World Trade Organization to avoid trade concerns or claims by any Member of said organization. Colombia has issued a carbon tax that charges the sale and importation of certain fossil fuels; yet, we believe that the level of protection could be superior by levying the manufacturing industry. Thus, the drafters of such measure must tread carefully on the implications that it may have on the competitive position of foreign products that could be under the scope of the tax to avoid a violation of the notions of discrimination or the imposition of unnecessary restrictions protected through the National Treatment principle enshrined in the GATT. On the other hand, the World Trade Organization allows the justification of an inconsistent measure through the general exceptions enshrined in GATT Article XX. This provision will cover these measures provided that they are not applied as a means of an unjustifiable or arbitrary discrimination or a disguised restriction on international trade. In this research, it will be ascertained how would extended carbon taxes be compatible with the cited rules.application/pdf10.18601/01236458.n52.052346-20780123-6458https://bdigital.uexternado.edu.co/handle/001/8313https://doi.org/10.18601/01236458.n52.05spaDepartamento de Derecho Económicohttps://revistas.uexternado.edu.co/index.php/contexto/article/download/6739/9128Núm. 52 , Año 2019 : Julio-Diciembre1055267Con-textoAsí será la ley de Cambio Climático.” Revista Semana, November 8, 2017. Accessed December 22, 2018. https://www.semana.com/nacion/articulo/asi-sera-la-ley-de-cambio-climatico/536001“Green goods cost nearly 50% more.” The Telegraph. 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Accessed December 20, 2018. https://www.theguardian.com/commentisfree/2018/mar/15/50-years-climate-change-denialWorld Trade Organization, “Colombia and the wto,” Accessed December 23, 2018. https://www.wto.org/english/thewto_e/countries_e/colombia_e.htmWorld Trade Organization, Taxes and Charges for Environmental Purposes: Border Tax Adjustment, Geneva:wto Secretariat, wt/cte/W/47.World Trade Organization. “Colombia,” Accessed January 20, 2019. https://www.wto.org/english/res_e/statis_e/daily_update_e/tariff_profiles/CO_E.pdfPablo Andrés Aponte González - 2020info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://creativecommons.org/licenses/by-nc-sa/4.0/https://revistas.uexternado.edu.co/index.php/contexto/article/view/6739Climate Change;Carbon Taxes;National Treatment;GATT,Paris Agreement;ARTICLE XXCambio climático;Impuestos al carbón;Trato nacional;GATT;Acuerdo de ParisA proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade OrganizationA proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade OrganizationArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2631https://bdigital.uexternado.edu.co/bitstreams/52bd859c-60be-45d4-bf3a-b423796b7575/download1d43fe886d831d643dc945cbd4a3d1b1MD51001/8313oai:bdigital.uexternado.edu.co:001/83132023-08-14 15:12:25.993https://creativecommons.org/licenses/by-nc-sa/4.0/Pablo Andrés Aponte González - 2020https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization

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