A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization
A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization
Barra lateral del artículo
PDF (English)
FLIP
Contenido principal del artículo
Resumen
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.
Palabras clave:
Descargas
Detalles del artículo
Referencias (VER)
Así será la ley de Cambio Climático.” Revista Semana, November 8, 2017. Accessed December 22,
https://www.semana.com/nacion/articulo/asi-sera-la-ley-de-cambio-climatico/536001
“Green goods cost nearly 50% more.” The Telegraph. March 30, 2010. https://www.telegraph.co.uk/news/earth/earthnews/7785705/Green-goods-cost-nearly-50-more.html
Aditi Khemka, “Discover the Differences between Handloom and Powerloom Sarees,” Accesed March 20, 2019. https://www.linkedin.com/pulse/discover-differences-between-handloompowerloom-sarees-aditikhe mka
Alsema, Adriaan. “Poverty in Colombia decreases but continues to grow in Bogota.” Colombia Reports. March 23, 2018. Accessed January 15, 2019. https://colombiareports.com/povertyin-colombia-decreases-but-continues-to-grow-in-bogota/
Argentina — Measures Affecting the Export of Bovine Hides and the Import of Finished Leather (2000), wt/ds155/r (Panel Report).
Arroyabe, Camilo and Arrubla, Juan. “Tendencias de producción y consumo ecológico.” Revista Espacios 39, no. 7, (2017). 25-40.
Asociacion Nacional de Empresarios de Colombia. “Colombia: Balance 2018 y Perspectivas 2019,”Accessed December 28, 2018. https://imgcdn.larepublica.co/cms/2018/12/28132344/ANDIBalance-y-Perspectivas.pdf?w=auto
Bodansky, Daniel. “The history of the global climate change regime.” In International relations and global climate change, edited by Urs Luterbacher and Detlef F. Sprinz, 23-41. London: The MIT Press, 2001.
Boos, Daniela, et al. How are indcs and NAMAs linked? Eschborn: Deutsche Gesellschaft für Internationale Zusammenarbeit, 2014. Accessed December 21, 2018. https://www.giz.de/en/downloads_els/indcnama.pdf
Brazil — Measures Affecting Imports of Retreaded Tyres (2007), WT/DS332/AB/R (Appellate Body Report).
Cambridge Dictionary, s.v. “tariff”, accessed January 10, 2019, https://dictionary.cambridge.org/es/diccionario/ingles/tariff
Canada - Certain Measures Concerning Periodicals (1997), wt/ds31/ab/r (Appellate Body Report).
Carpenter, Chad; Chasek, Pamela; Wise, Steve and Cherian, Anilla. “A BRIEF HISTORY OF THE FRAMEWORK CONVENTION ON CLIMATE CHANGE.” Earth Negotiations Bulletin 12, no. 12, (1995). 1.
Chile — Taxes on Alcoholic Beverages (1999), WT/DS87/AB/R (Appellate Body Report).
China — Measures Affecting Imports of Automobile Parts (2008), wt/ds342/r (Panel Report).
China — Measures Related to the Exportation of Rare Earths, Tungsten and Molybdenum (2014), WT/DS431/AB/R (Appellate Body Report).
Colombia — Measures Relating to the Importation of Textiles, Apparel and Footwear (2016), wt/ds461/ab/r (Appellate Body Report).
Colombia´s Political Constitution, Gaceta Constitucional No. 116 de 20 de julio de 1991.
Correa, Pablo. “En 20 años Colombia aumento en un 15% sus emisiones de Gases Efecto Invernadero.” El Espectador. November 3, 2016. Accessed December 20, 2018. https://www.elespectador.com/noticias/medio-ambiente/20-anos-colombia-aumento-un-15-sus-emisiones-de-gases-darticulo-663749.
Crowley, Meredith. “An Introduction to the WTO and GATT.” Economic Perspectives 27, no. 4, (2003). 42-57.
Daly, Michael. Is the wto a World Tax Organization? A primer on WTO rules for tax policymakers. International Monetary Fund, 2016. Accessed January 18, 2019. https://www.imf.org/external/pubs/ft/tnm/2016/tnm1602.pdf. DOI: https://doi.org/10.5089/9781498329798.005
Escobar, Nelcy; Gil, Adriana and Restrepo, Aura. “Caracterizacion preliminar del consumidor verde antioqueno: El caso de los consumidores del Valle de Aburra.” Revista EAN, 78. 92-107.
European Communities – Conditions for the Granting of Tariff Preferences to Developing Countries (2003), wt/ds246/r (Panel Report).
European Communities – Measures Affecting Asbestos and Asbestos-Containing Products (2001), wt/ds135/ab/r (Appellate Body Report).
European Communities – Measures Prohibiting the Importation and Marketing of Seal Products (2014), wt/ds400/ab/r / wt/ds401/ab/r (Appellate Body Report).
Ferguson, Howard. “Second World Climate Conference, held in the International Conference Centre, Place de Varembe, Geneva, Switzerland, from 29 October to 7 November 1990.” Environmental Conservation 18, no. 1, (1991). DOI: https://doi.org/10.1017/S0376892900021433
Fleming, James. Historical perspectives on climate change. New York and Oxford: Oxford University
Press, 1998.
Gaines, Sanford. “The wto’s Reading of the gatt article xx Chapeau: A Disguised Restriction on Environmental Measures.” University of Pennsylvania Journal of International Law 22, no. 4, (2001). 739-862. DOI: https://doi.org/10.2139/ssrn.301404
GATT Panel Report, United States — Taxes on Petroleum and Certain Imported Substances, adopted 17 June 1987, BISD 34S/136.
GATT (1970) Report of the Working Party on Border Tax Adjustments, adopted on 2 December. (L/3464).
GATT, Industrial Pollution Control and International Trade, Note by the Secretariat. June 9, 1971, L/3538.
General Agreement on Tariffs and Trade, 61 Stat. pt. 5 T.I.A.S 1700 55 U.N.T.S 194, (October30th, 1947).
General Assembly resolution, Protection of global climate for future and present generations of mankind, A/RES/45/212 (21 December 1990).
Gentile, Dominic. “International Trade and the Environment: What is the Role of the wto?” Fordham Environmental Law Review 19, no, 1 (2009). 195-230.
Gerhart, Peter and Baron, Michael. “Understanding National Treatment: The Participatory Vision of the wto.” Indiana International and Comparative Law Review 14, no. 3, (2004). 505-552. DOI: https://doi.org/10.18060/17819
Gomez, Juan. “Consumidor verde en Colombia.” Master’s thesis, Universidad Externado de Colombia, Bogota, 2016.
Heal, Geoffrey. “CLIMATE CHANGE — “THE GREATEST EXTERNAL EFFECT IN HUMAN HISTORY”. In Endangered Economies: How the Neglect of Nature Threatens Our Prosperity. New York: Columbia University Press, 2017. DOI: https://doi.org/10.7312/heal18084
Horn, Henrik and Mavroidis, Petros. “Still Hazy after All These Years: The Interpretation of National Treatment in the gatt/wto Case-Law on Tax Discrimination.” European Journal of International Law 15, no. 1, (2004). 39-69. DOI: https://doi.org/10.1093/ejil/15.1.39
Housman, Robert and Zaelke, Durwood. “The Collision of the Environment and Trade: The GATT Tuna/Dolphin Decision.” The Environmental Law Reporter 22, no. 4 (1992). 68-78.
Indonesia — Certain Measures Affecting the Automobile Industry (1998), WT/DS53/R (Panel Report).
Marrakesh Agreement, 1867 u.n.t.s 154, i.l.m 1144, (April 15th, 1994).
Instituto Nacional de Hidrologia, Meteorologia y Estudios Ambientales. Inventario Nacional y Departamental de Gases de Efecto Invernadero – Colombia. 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. DOI: https://doi.org/10.2307/2188393
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? Why Does The Definition Matter?” Congressional Research Service, (2017). 1-14.
Ley 13 de 1945, “Por la cual se aprueban unos instrumentos internacionales.” Diario Oficial No. 25971 de 27 de octubre de 1945.
Ley 170 de 1994, “Por medio de la cual se aprueba el Acuerdo que establece la “Organización Mundial del Comercio (OMC)”, suscrito en Marrakech (Marruecos) el 15 de abril de 1994, sus acuerdos multilaterales anexos y el Acuerdo Plurilateral anexo sobre la Carne de Bovino.” Diario Oficial No. 41.637 de 16 de diciembre de 1994.
Ley 1819 de 2016, “Por medio de la cual se adopta una reforma tributaria estructural, se fortalecen los mecanismos para la lucha contra la evasión y la elusión fiscal, y se dictan otras disposiciones.” Diario Oficial 50.101 de 29 de diciembre de 2016.
Ley 1844 de 2017, “Por medio de la cual se aprueba el “Acuerdo de Paris”, adoptado el 12 de diciembre de 2015, en Paris, Francia.” Diario Oficial No. 50.294 de 14 de julio de 2017.
Ley 1931 de 2018, “Por medio de la cual se establecen directrices para la gestión del cambio climático”, 27 de julio de 2018.
Low, Patrick; Marceau, Gabrielle & Reinaud Julia. “The interface between the trade and climate change regimes: Scoping the issues” WTO Staff Working Paper, (2011). 1-34. DOI: https://doi.org/10.2139/ssrn.1742803
Matsuhita, Mitsuo. “Basic Principles of the wto and the Role of Competition Policy.” Washington University Global Studies Law Review 3, no. 2, (2004). 363-385.
Melillo, J.M, et al. Climate Change: The IPCC Scientific Assessment. New York: Cambridge University Press, 1990. Accessed December 20, 2018. https://www.researchgate.net/profile/Michael_Ryan5/publication/235650900_Effects_on_Ecosystems/links/02e7e51996a7389a8b000000/Effects-on-Ecosystems.pdf
Merriam Webster Dictionary, s.v, “arbitrary”, accessed April 15, 2019, https://www.merriam-webster.com/dictionary/arbitrary
Mexico — Tax Measures on Soft Drinks and Other Beverages (2006), wt/ds309/r (Panel Report).
minipakr. “Biodegradable vs. Biopalstics: What’s the Difference?” Accessed March 26, 2019. https://minipakr.com/en/2017/biodegradable-vs-bioplastics-whats-the-difference/
Ministerio de Ambiente y Desarrollo Sostenible. Estrategia Colombiana de Desarrollo Bajo en Carbono. http://www.minambiente.gov.co/images/cambioclimatico/pdf/Estrategia_Colombiana_de_Desarrollo_Bajo_en_Carbono/FOLLETO_DE_PRESENTACION_ECDBC.pdf
Ministerio del Medio Ambiente y Desarrollo Sostenible. Listado de NAMAs en Curso. http://www.minambiente.gov.co/images/cambioclimatico/pdf/Accion_nacional_Ambiental_/PORTAFOLIO_NAMAS_DCC_publicar_ultima_version.pdf
Multilateral Trade Negotiations (The Uruguay Round), Trade Negotiations Committee, Meeting at Ministerial Level, Palais des Congres, Marrakesh (Morroco). 12-15 April 1994, Annex II (Trade and Environment, Decision of April 14, 1994). MTN.TNC/45 (min).
Nunez, Christina. “Sea Level Rise, explained.” National Geographic, February 19, 2019. Accessed
February 20, 2019. https://www.nationalgeo graphic.com/environment/global-warming/sea-level-rise/
Ocko, Ilissa. “9 ways we know humans triggered climate change.” Environmental Defense Fund, 2017. https://www.edf.org/climate/9-ways-we-know-humans-triggered-climate-change
Oxford Dictionary, s.v, “unjustifiable”, accessed April 15, 2019, https://en.oxforddictionaries.com/definition/unjustifiable
Panjaitan, Togas and Sutapa Nyoman. “Analysis of Green Product Knowledge, Green Behavior and Green Consumers of Indonesian Students (Case Study for Universities in Surabaya).” https://core.ac.uk/download/pdf/11851617.pdf.
Parikh, Jyoti and Baruah, Litul. “A New Framework for the UNFCCC: Common but Differentiated Responsibilities among Non-Annex I Countries.” Economic and Political Weekly 47, no. 45
(2012). 67-72.
Paris Agreement, U.N.T.S 54113, (December 12th, 2015).
Pauwelyn, Joost. “Carbon Leakage Measures and Border Tax Adjustments under wto Law.” In Research Handbook on Environment, Health and the wto, edited by Geert Van Calster and Denise Prevost, 448-506. Northampton: Edward Elgar, 2012. DOI: https://doi.org/10.4337/9781781006146.00024
Pearce, David. “The Role of Carbon Taxes in Adjusting to Global Warming.” The Economic Journal 101, no. 407, (1991). 938-948. DOI: https://doi.org/10.2307/2233865
Philippines – Taxes on Distilled Spirits (2011), wt/ds403/ab/r (Appellate Body Report).
Pielke, Roger. “What Is Climate Change?” Issues in Science and Technology 15, no. 3 (2004). 515-20. DOI: https://doi.org/10.1260/0958305041494576
Porter, Eduardo. “Does a Carbon Tax Work? Ask British Columbia.” New York Times. March 1, 2016. Accessed January 20, 2019. https://www.nytimes.com/2016/03/02/business/does-a-carbontax-work-ask-british-columbia.html.
Rich, David; Northrop, Eliza and Mogelgaard, Kathleen. “Colombia First South American Country to Release New Climate Plan Ahead of Paris.” World Resources Institute. September 14, 2015. https://www.wri.org/blog/2015/09/colombia-first-south-american-country-releasenew-climate-plan-ahead-paris
Rosetti, Phillip; Bosch, Dan and Goldbeck, Dan. “Comparing Effectiveness of Climate Regulations and a Carbon Tax.” American Action Forum. July 2, 2018. Accessed January 20, 2019. https://www.americanactionforum.org/research/comparing-effectiveness-climate-regulationscarbon-
tax-123/
Salinas, Isabel. “The concept of necessity under the GATT and national regulatory autonomy.” Via Inveniendi et Iudicandi 10, no. 2, (2015). 77-99. DOI: https://doi.org/10.15332/s1909-0528.2015.0002.05
Sawhney, Aparna. “Wto-Related Matters in Trade and Environment: Relationship Between wto Rules And meas.” Indian Council for Research on International Economic Relations, (2004).
Schultz, Jennifer. “The gatt/wto Committee on Trade and Environment – Toward Environmental Reform.” The American Journal of International Law 89, no. 2 (1995). 423-439. 439. DOI: https://doi.org/10.2307/2204216
Sebenius, James. “Designing Negotiations Toward a New Regime: The Case of Global Warming.” International Security 15, no. 4, (1991). 110-148. DOI: https://doi.org/10.2307/2539013
Sifonios, David. Environmental Process and Production Methods (ppms) in wto law. Laussane: Springer, 2018. DOI: https://doi.org/10.1007/978-3-319-65726-4
Stavins, R and Ki-moon, Ban. “The United States and the Paris Agreement: A Pivotal Moment.” Harvard Project on Climate Agreements, (2017).
Thailand — Customs and Fiscal Measures on Cigarettes from the Philippines (2011), wt/ds371/ab/r (Appellate Body Report).
The Better India. “tbi Blogs: How Supporting India’s Handcrafted Products Can Also Help Protect the Environment,” Accessed March 20, 2019. https://www.thebetterindia.com/90488/india-handcrafted-products-protect-environment/
The Observatory of Economic Complexity, “Colombia,” Accessed December 28, 2018. https://atlas.media.mit.edu/en/profile/country/col/
Understanding on Rules and Procedures Governing the Settlement of Disputes, 1869 U.N.T.S 401, I.L.M 1226, (1994).
Unger, Mark. “Capitulo 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.
Union of Concerned Scientists. “The IPCC: Who Are They and Why Do Their Climate Reports Matter?” Last revised date: October 11, 2018. https://www.ucsusa.org/global-warming/scienceand-impacts/science/ipcc-backgrounder.html#.W6wufC13GqA
United Nations Environmental Programme. “Background.” http://www.unepfi.org/about/background/
United Nations Framework Convention on Climate Change, 1155 u.n.t.s 107, (May 9th, 1992). https://unfccc.int/resource/docs/convkp/conveng.pdf
United Nations Organization, “Member States” Accessed December 23, 2018. http://www.un.org/en/member-states/#gotoC
United States – Measures Concerning the Importation, Marketing and Sale of Tuna and Tuna Products (2015), wt/ds381/ab/r (Appellate Body Report).
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. DOI: https://doi.org/10.1017/CBO9781139165143
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. DOI: https://doi.org/10.1016/j.jegh.2011.09.001
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
Citado por
