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Chile - Taxes on Alcoholic Beverages : Report of the Appellate Body / World Trade Organization.
- Format:
- Book
- Government document
- Author/Creator:
- World Trade Organization.
- Series:
- Appellate Body Reports, 25189840.
- Language:
- English
- Subjects (All):
- Market access.
- Dispute settlement.
- Chile.
- European Union.
- Local Subjects:
- Market access.
- Dispute settlement.
- Chile.
- European Union.
- Physical Description:
- 1 online resource (24 pages).
- Place of Publication:
- Geneva : World Trade Organization, 1999.
- System Details:
- text file
- Summary:
- On 4 June 1997 and 15 December 1997, the EC requested consultations with Chile in respect of Chile's Special Sales Tax on spirits, which allegedly imposes a higher tax on imported spirits than on Pisco, a locally brewed spirit. The EC's second request (WT/DS110), takes issue with the modification to the law on taxation on alcoholic beverages passed by Chile to address the concerns of the EC in WT/DS87. The EC contended that this differential treatment of imported spirits violates Article III:2 of GATT 1994.
- Access Restriction:
- Restricted for use by site license.
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