LAW 724 Lecture Notes - Lecture 3: General Agreement On Tariffs And Trade, Appellate Body, Jenever
30 Nov 2018
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National treatment rule: once a good service is legally present in a country (it has been cleared through customs), it must receive the same. There should be no distinction made between the similar ( like ) domestic product or imported goods treatment as a like domestic good or service: note: the national treatment rule refers to both tax and regulatory discriminatory treatment. Overview of art iii: gatt national treatment rule. Art iii (2) internal taxation: first sentence in excess of like domestic products , second sentence in a manner contrary to the principles set forth in paragraph 1 . Facts: japanese liquor tax law taxed domestic shochu at a lower rate than vodka and other alcoholic beverages such as liqueurs, gin, genever, rum, whisky and brandy . Issue: whether taxing domestic shochu at a lower rate than other western style alcoholic beverages violated national. Iii:2, first sentence requires an examination of an internal tax measures by determining two elements:
