LAW 724 Lecture Notes - Lecture 3: Countervailing Duties, Import License, Planned Economy
Document Summary
There should be no distinction between similar domestic or imported goods: tax and regulatory discriminatory treatment. Internal taxation gatt art iii:2: leading case: japan-taxes on alcoholic beverages. Internal regulation gatt art iii:4: leading case: ec-asbestos. Issue: whether taxing domestic shochu at a lower rate than other western style alcoholic beverages violated the national treatment rule under gatt art iii. Is the dissimilar taxation applied to afford protection to domestic products. Panel decision: vodka and shochu are like products, vodka is taxed in excess of shochu, violation of first sentence. Appelate decision: vodka and shocku are not like products, vodka was not taxed similarly to shocku so as to afford domestic protection, violation of second sentence. Assessing similarity of products: products characteristics, properties, nature, end uses, consumers taste, tariff classification. Summary of legal test national treatment, internal taxation. If taxation on imported goods exceeds taxation on domestic product, then we have a.