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 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.