| ID: |
TARP-089 |
| Title: |
Japan – Taxes on Alcoholic Beverages – AB-1996-2 |
| Source: |
http://www.wto.org, http://www.dfait-maeci.gc.ca/tna-nac/dispute-en.asp#panel |
| Parties: |
Comlaints: European Communities, Canada and United States; Respondent: Japan |
| Dispute Resolution Organ: |
Appellate Body of the WTO |
| Year: |
1996 |
| Pages: |
0 |
| Author(s): |
|
| Keywords: |
alcoholic beverages, discrimination, GATT, internal taxation, Japan, liquor, national treatment, tax, trade |
| Abstract: |
The E.U., Canada and the U.S. complaint that the Japanese Liquor Tax Law protected shochu, a predominantly domestic product, and discriminated against imported liquors. The complainants argued that the higher tax levied on liquors other than shochu decreased the competitive opportunities of these products in violation of Japan’s obligations under Article III:2, National Treatment on Internal Taxation and Regulation, of the General Agreement on Tariffs and Trade 1994. |
| Secured: |
False |
| Download Article: |
japan-alcohol(ab).pdf |
Keywords: alcoholic beverages/liquor, discrimination, GATT, internal taxation, Japan, national treatment, tax/tax law, trade
