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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Pablo Andrés Aponte González

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.

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