Japan–Taxes on Alcoholic Beverage
World Trade Organization Appellate Body
WT/DS8, 10, 11/AB/R (1996)
- Written by Jamie Milne, JD
Facts
The United States, Canada, and the European Communities (complaining countries) (plaintiffs) filed complaints against Japan (defendant) with the World Trade Organization (WTO). The complaining countries argued that the Japanese Liquor Tax Law violated the General Agreement on Tariffs and Trade 1994 (GATT) by taxing imported liquors more excessively than domestic equivalents. A WTO panel issued a panel report stating its conclusion that Japan was violating Article III:2 of GATT. The report recommended that the WTO Dispute Settlement Body ask that Japan bring its law into conformity with GATT. Japan appealed to the WTO Appellate Body, arguing, among other things, that Japan’s law did not violate Article III because it was not proven that the purpose of the law’s differential treatment was the protection of domestic production.
Rule of Law
Issue
Holding and Reasoning (Lacarte-Muró, Member)
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