Book contents
- Frontmatter
- Contents
- China — Measures Related to the Exportation of Various Raw Materials (WT/DS394, WT/DS395, WT/DS398)
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- TABLE OF CONTENTS
- CASES CITED IN THESE REPORTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- 1 INTRODUCTION
- II ARGUMENTS OF THE PARTICIPANTS AND THE THIRD PARTICIPANTS
- III ISSUES RAISED IN THIS APPEAL
- IV BACKGROUND
- V ARTICLE III:2, FIRST SENTENCE, OF THE GATT 1994
- VI ARTICLE III:2, SECOND SENTENCE, OF THE GATT 1994
- VII FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT WT/DS396/AB/R
- VIII FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT WT/DS403/AB/R
- ANNEX I NOTIFICATION OF AN APPEAL BY THE PHILIPPINES, WT/DS396/7, WT/DS403/7
- ANNEX II NOTIFICATION OF AN OTHER APPEAL BY THE EUROPEAN UNION, WT/DS396/8, WT/DS403/8
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- Cumulative List of Published Disputes
III - ISSUES RAISED IN THIS APPEAL
from PHILIPPINES - TAXES ON DISTILLED SPIRITS
Published online by Cambridge University Press: 13 December 2017
- Frontmatter
- Contents
- China — Measures Related to the Exportation of Various Raw Materials (WT/DS394, WT/DS395, WT/DS398)
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- TABLE OF CONTENTS
- CASES CITED IN THESE REPORTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- 1 INTRODUCTION
- II ARGUMENTS OF THE PARTICIPANTS AND THE THIRD PARTICIPANTS
- III ISSUES RAISED IN THIS APPEAL
- IV BACKGROUND
- V ARTICLE III:2, FIRST SENTENCE, OF THE GATT 1994
- VI ARTICLE III:2, SECOND SENTENCE, OF THE GATT 1994
- VII FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT WT/DS396/AB/R
- VIII FINDINGS AND CONCLUSIONS IN THE APPELLATE BODY REPORT WT/DS403/AB/R
- ANNEX I NOTIFICATION OF AN APPEAL BY THE PHILIPPINES, WT/DS396/7, WT/DS403/7
- ANNEX II NOTIFICATION OF AN OTHER APPEAL BY THE EUROPEAN UNION, WT/DS396/8, WT/DS403/8
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- Cumulative List of Published Disputes
Summary
96. The following issues are raised in this appeal:
(a) whether the Panel erred in finding that the Philippines has acted inconsistently with Article III:2, first sentence, of the GATT 1994 by applying to imported distilled spirits made from raw materials other than those designated in its legislation internal taxes in excess of those applied to “like” domestic distilled spirits made from designated raw materials, and in particular:
(i) whether the Panel erred in finding that each type of imported distilled spirit at issue in this dispute—gin, brandy, vodka, whisky, and tequila—made from non-designated raw materials is “like” the same type of domestic distilled spirit made from designated raw materials within the meaning of Article III:2, first sentence, of the GATT 1994;
(ii) whether the Panel erred in finding that all the distilled spirits at issue, whether imported or domestic, and irrespective of the raw materials from which they are made, are “like products” within the meaning of Article III:2, first sentence, of the GATT 1994; and
(iii) whether the Panel, in finding that the products at issue are “like” within the meaning of Article III:2, first sentence, of the GATT 1994, acted inconsistently with its duties under Article 11 of the DSU in its assessment of: (1) the products' physical characteristics; (2) the Philippine market for distilled spirits; and (3) tariff classification;
- Type
- Chapter
- Information
- Dispute Settlement Reports 2012 , pp. 4205 - 4206Publisher: Cambridge University PressPrint publication year: 2014