A proposal on broadening Colombia's National Carbon Tax's scope in the light of the Law of the World Trade Organization
| Autor | Pablo Andrés Aponte González |
| Cargo | Egresado de la Facultad de Derecho de la Universidad Externado de Colombia |
| Páginas | 67-105 |
A proposal on broadening
Colombia’s National
Carbon Tax’s scope in the
light of the Law of the
World Trade Organization1
PABLO ANDRÉ S APONTE GONZÁL EZ2
ABSTRACT
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 cli-
mate 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 un-
necessary 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
1 Una versión de este trabajo se presentó como requisito para obtener el título de abogado. Esta versión
está adaptada y actualizada al formato de la revista. Fecha de recepción: 1 de julio de 2019. Fecha de
aceptación: 15 de noviembre de 2019. Para citar el artículo: Aponte González, P. (2019). A proposal on
broadening Colombia’s national carbon tax’s scope in the light of the law of the World Trade Organiza-
tion, en Revista Con-texto, n.º 52, pp. 67-105. DOI: https://doi.org/10.18601/01236458.n52.05.
2 Egresado de la Facultad de Derecho de la Universidad Externado de Colombia. International Litigation
course (2017) de la Universidad Externado de Colombia. Actualmente, es asociado el equipo de energía,
minería y recursos naturales – Philippi Prieto Carrizosa Ferrero Du & Uría. Correo-e: pablo.aponte@
est.uexternado.edu.co>; pabloaponte123@hotmail.com
con-texto • revista de derecho y economía • n. º 52 • julio-dici embre de 2019 • pp. 67-105
derecho económico
internaciona l
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Pablo andrés aPonte Gonz ález
con-texto • revista de derecho y economía • n. º 52 • julio-dici embre de 2019 • PP. 67-105
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 com-
patible with the cited rules.
Keywords: Climate Change; Carbon Taxes; National Treatment; GATT, Paris Agree-
ment; Article XX.
UNA PROPUESTA PARA LA AMPLIACIÓN DEL ESPECTRO DEL IMPUESTO
NACIONAL AL CARBONO COLOMBIANO A LA LUZ DEL ORDENAMIENTO
JURÍDICO DE LA ORGANIZACIÓN MUNDIAL DEL COMERCIO
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 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 lu cha; no obstante, puede generar problemas con la normativa de la
Organización Mundial del Comercio. Colombia se ha unido a esta iniciativa e intr odujo
dicha medida a la importación y venta de combustibles fósiles, pero cre emos que al gra-
var la industria manufact urera aumentará el alcance de su protección. De igual forma,
reconocemos que por este medio podr ía 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 artículo XX del GATT, la cláu-
sula general de excepciones, recurso altamente útil para una medida como la propuesta.
Palabras clave: Cambio climático; Impuestos al carbón; Trato nacional; GATT;
Acuerdo de París.
INTRODUCTION
Environmental concerns are present in our everyday reality, shifting between several
shapes throughout the different sta ges of modern society. Nowadays, each person is able
to inquire about climate change, endangered species, air pollution and every other ups et-
ting phenomenon, increasing worldwide awareness about the entity of these situations.
Similarly, this problem has reached to higher instances, such as international orga-
nizations as the United Nations, setting the path for international cooperation against
preventable environmental disasters. For instance, there have been several agreements
on how to tackle them, obliging governments to put them on the move.
Nonetheless, States pursuing such ends cannot be oblivious to other commitments
acquired with other international organizations. Thus, the World Trade Organization
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A proposal on broadening Colombia’s National Carbon Tax’s scope in the light…
con-texto • revista de derecho y economía • n. º 52 • julio-dici embre de 2019 • pp. 67-105
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obliges its members to liberalize trade and to avoid the imposition of discriminatory
measures, meaning that perhaps some measures against climate change, for example,
could be found to be distorting trade.
Carbon taxes are part of the range of measures against climate change and have
demonstrated to be an important tool in facing it. Thereupon, several countries decided
to enact them and some studies claim that the effects that they will bring are positive.
Among these countries, we can find Colombia and its National Carbon Tax, levying
fossil fuels.
Generally speaking, fossil fuels are not the only product that harms the environment
that could be subject to a carbon tax, it could be extended to other polluting goods,
thereby enhancing environmental protection through it; yet, this process has to be made
cautiously to avoid any sort of conflict inside the World Trade Organization.
Hence, this dissertation attempts to bring some light on what circumstances must
be taken into account by lawmakers to broaden the coverage of a carbon tax and thus
elude any dispute under the World Trade Organization. Also, if the measure were to be
eventually contested, which arguments could favour Colombia’s measure? Consequently,
the relevant question of this dissertation is how should Colombia enact a carbon tax
that levies a great variety of goods while being consistent with the law of the World
Trade Organization?
CHAPTER I: THE ROLE OF STATES REGARDING CLIMATE CHANGE
1. PRELIMINARY NOTES
The Intergovernmental Panel on Climate Change (hereinafter “ IPCC”) defines climate
change as “any change in climate over time due to natural variability or as a result of
hu man act ivi ty.”3 T he alteration which is subject of this study is the one caused by hu-
man activity since most of the scientific community ha s found that the main trigger for
it are the greenhouse gase s (hereinafter “GHG”) that human activity release s every day.4
Climate change is not a discovery from the twenty-first century, not even from the
twentieth century. The first signs of its detection date back to the eighteenth century,
when several renowned authors (such as David Hume and Montesquieu) analyzed how
the European climate had moderated throughout the centuries, adjudicating it to the
gradual clearing of the forests and by cultivation’s development.5 Furthermore, in the
nineteenth century, during the Second Industrial Revolution, Swedish chemist Svante
3 Pielke, Roger. “What Is Climate Change?” Issues in Science and Technology 15, no. 3 (2004). 516.
4 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
5 Fleming, James. Historical perspectives on climate change. New York and Oxford: Oxford University Press,
1998. 12-18.
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