Published online by Cambridge University Press: 13 August 2020
This compliance proceeding under Article 21.5 of the Dispute Settlement Understanding (DSU) concerned measures adopted by the United States to comply with the Dispute Settlement Body (DSB) recommendations and rulings in US–Large Civil Aircraft (2nd Complaint). The types of measures at issue that were found to have caused adverse effects to the European Union (EU, formerly European Communities) in the original Panel and Appellate Body proceedings were NASA aeronautics R&D instruments; United States Department of Defence (DOD) military research instruments (‘assistance instruments’); the business and occupancy (B&O) tax rate reduction in the State of Washington in relation to Boeing's production of the 787; property and sales tax abatements related to Industrial Revenue Bonds issued by the City of Wichita, Kansas; and the FSC/ETI subsidies.
1 Panel Report, US–Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 1.5.
2 Ibid., para. 6.25.
3 Ibid.. para. 2.2.
4 Ibid. para. 7.35.
5 Ibid. para. 7.35.
6 Panel Report, US–Large Civil Aircraft (2nd Complaint), para. 7.1171.
7 Appellate Body Report, US–Large Civil Aircraft, para. 620.
8 Panel Report, US–Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 7.128.
9 Ibid. para. 7.129.
10 Ibid. para. 7.130.
11 Ibid. paras. 8.376–8.378.
12 Appellate Body Report, US – Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 5.34.
13 Ibid. para. 5121.
14 Panel Report, US – Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 10.3.
15 Ibid. para. 10.29.
16 Ibid. para. 10.27.
17 Ibid. para. 8.6.
18 Ibid. para. 8.8.
19 Ibid. paras. 8.41–8.45.
20 Ibid. para. 8.50.
21 Ibid. para. 9.128.
22 Ibid. paras. 9.132–9.135.
23 Ibid. para. 9.136.
24 Ibid. paras. 9.153.
25 Ibid. paras. 9.155–9.157 and 9.176–9.177.
26 Appellate Body Report, US – Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 5.387.
27 Ibid. para. 5.408.
28 Ibid. paras. 5.416 and 5.443.
29 Ibid. para. 8.106.
30 Ibid. para. 9.407.
31 Ibid. para. 9.444.
32 Ibid. para. 9.467.
33 Appellate Body Report, US – Large Civil Aircraft (2nd Complaint) (Article 21.5 – EU), para. 5.569.