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
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- I INTRODUCTION
- II FACTUAL ASPECTS
- III PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS
- IV ARGUMENTS OF THE PARTIES
- V ARGUMENTS OF THE THIRD PARTIES
- VI INTERIM REVIEW
- VII FINDINGS
- VIII CONCLUSIONS AND RECOMMENDATIONS
- ANNEX A FIRST WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX B SUBMISSIONS OF THE THIRD PARTIES
- ANNEX C ORAL STATEMENTS OF THE PARTIES AT THE FIRST SUBSTANTIVE MEETING
- ANNEX D ORAL STATEMENTS OF THE THIRD PARTIES
- ANNEX E SECOND WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX F ORAL STATEMENTS OF THE PARTIES AT THE SECOND SUBSTANTIVE MEETING
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- Cumulative List of Published Disputes
I - INTRODUCTION
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
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- I INTRODUCTION
- II FACTUAL ASPECTS
- III PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS
- IV ARGUMENTS OF THE PARTIES
- V ARGUMENTS OF THE THIRD PARTIES
- VI INTERIM REVIEW
- VII FINDINGS
- VIII CONCLUSIONS AND RECOMMENDATIONS
- ANNEX A FIRST WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX B SUBMISSIONS OF THE THIRD PARTIES
- ANNEX C ORAL STATEMENTS OF THE PARTIES AT THE FIRST SUBSTANTIVE MEETING
- ANNEX D ORAL STATEMENTS OF THE THIRD PARTIES
- ANNEX E SECOND WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX F ORAL STATEMENTS OF THE PARTIES AT THE SECOND SUBSTANTIVE MEETING
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- Cumulative List of Published Disputes
Summary
Request for Consultations
1.1 On 29 July 2009, the European Union (then the European Communities), and on 14 January 2010, the United States, separately requested consultations with the Philippines pursuant to Article XXII of the General Agreement on Tariffs and Trade 1994 (“GATT 1994”) and Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (“DSU”) with respect to the taxation of imported distilled spirits by the Philippines. The United States and the European Union each requested to be joined in the consultations requested by the other Member. The Philippines accepted the requests of both the United States and the European Union to join the consultations.
1.2 Consultations were held between each complaining party and the Philippines. The European Union and the Philippines held their consultations on 8 October 2009 in Manila. The United States and the Philippines held their consultations on 23 February 2010 in Geneva. The United States and the European Union each attended the consultations requested by the other Member. These consultations did not lead to a mutually satisfactory resolution of the dispute.
Establishment and Composition of the Panel
1.3 On 10 December 2009, the European Union, and on 26 March 2010, the United States, requested the Dispute Settlement Body (“DSB”) to establish a panel pursuant to Articles 4 and 6 of the DSU, with standard terms of reference as set out in Article 7.1 of the DSU.
- Type
- Chapter
- Information
- Dispute Settlement Reports 2012 , pp. 4281 - 4284Publisher: Cambridge University PressPrint publication year: 2014