Taxes on Distilled Spirits
|Short Title:||Philippines – Taxes on Distilled Spirits|
|Third Parties:||Colombia; Mexico; China; Chinese Taipei; European Union; India; Australia; Thailand;|
|Link to Dispute Site:||http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds403_e.htm|
On 14 January 2010, the United States requested consultations with the Philippines with respect to the taxation of imported distilled spirits by the Philippines. The United States considers that the Philippines' taxes on distilled spirits discriminate against imported distilled spirits by taxing them at a substantially higher rate than domestic spirits. The United States cites a number of specific measures in its request.
The United States considers that these measures are inconsistent with Article III:2 of the GATT 1994.
On 27 January 2010, the European Union requested to join the consultations. Subsequently, the Philippines informed the DSB that it had accepted the request of the European Union to join the consultations.
On 26 March 2010, the United States requested the establishment of a panel. At its meeting on 8 April 2010, the DSB deferred the establishment of a panel.
At its meeting on 20 April 2010, the DSB established a panel and agreed that as provided in Article 9.1 of the DSU in respect of multiple complainants, the panel established on 19 January 2010 to examine the complaint by the European Union (DS396), would also examine the US complaint. Australia, China, the European Union, India, Mexico and Chinese Taipei reserved their third party rights. Subsequently, Colombia reserved its third party rights. On 25 June 2010, the European Union and the United States requested the Director‑General to compose the panel. On 5 July 2010, the Director-General composed the panel.
The submissions of the European Union relating to this dispute may be obtained here.
|Brief Date||Brief Description|
|10/25/2011||Opening Statement of the United States|
|10/11/2011||Appellee Submission of the United States|