La propuesta de la Unión Europea relativa a un impuesto sobre el carbono en frontera y su compatibilidad con las normas de la Organización Mundial del Comercio

• Xavier Fernández Pons ^[1]
  1. [1] Universitat de Barcelona
• Localización: Revista de educación y derecho = Education and law review, ISSN 2013-584X, ISSN-e 2386-4885, Nº. 21 (Fiscalidad y objetivos de desarrollo sostenible (ODS)), 2020
• Idioma: español
• Títulos paralelos:
  • The European Union proposal on a carbon border tax and its compatibility with the World Trade Organization rules
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 5 Citas
• Resumen
  • español

    La Comisión Europea, en su reciente Comunicación sobre el Pacto Verde Europeo, vinculado estrechamente a la consecución de los Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas, contempla un ambicioso plan para que la Unión Europea (UE) lidere efectivamente la lucha contra el cambio climático a escala mundial. Entre las múltiples medidas previstas en el Pacto Verde Europeo, éste programa una drástica reducción de las emisiones de carbono y otros gases de efecto invernadero dentro de la UE e incluye una propuesta para establecer un impuesto o mecanismo de ajuste sobre el carbono en frontera. Esta contribución se dedica a dicha concreta propuesta. Examina su finalidad, tendente a disminuir el riesgo de una fuga de carbono desde la UE por el traslado de empresas o el incremento de importaciones de terceros países menos comprometidos con la reducción de emisiones, y analiza su compatibilidad con las normas de la Organización Mundial del Comercio (OMC), teniendo en cuenta sus principios básicos, excepciones y, particularmente, su regulación sobre ajustes fiscales en frontera.

  • English

    The European Commission, in its recent Communication on the European Green Pact, closely linked to the achievement of the United Nations Sustainable Development Goals (SDGs), envisages an ambitious plan to make the European Union (EU) an effective global leader in the fight against climate change. Among the many measures contemplated in the European Green Pact, it programmes a drastic reduction of carbon and other greenhouse gas emissions within the EU and includes a proposal to establish a carbon border tax or carbon border adjustment. This contribution is dedicated to this specific proposal. It examines its purpose, aimed at reducing the risk of a carbon leakage from the EU due to the transfer of companies or the increase in imports from third countries less committed to reducing emissions, and it analyses their compatibility with the rules of the World Trade Organization (WTO), taking into account its basic principles, exceptions and, particularly, its regulation on border tax adjustments.

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