DS75 ppt

소개글

한국과 유럽의 주세분쟁에 대한 영어발표 ppt

목차

1. Summary of the case

2. Relevant Article

3. Arguments of Dispute

4. Decision of AB

5. Conclusion

본문내용

SUMMARY OF THE CASE
European Communities (the EC) and the U.S. brought a complaint against Korea to the WTO. They complained that Korean liquor tax system was unfair and discriminatory against foreign exporters, violating “National Treatment” and Article 3:2 of the GATT 1994.

As a result, Korea lost. Therefore, Korean government had to modify alcohol tax policy.

Relevant Article
Article 3:2 of the GATT 1994
First sentence: The products of the territory of any contracting party imported into the territory of any other contracting party shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly to like domestic products.
Second sentence: Moreover, no contracting party shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles set forth in paragraph 1.

참고 자료

김승호. WTO 통상분쟁 판례해설. 법영사. 2007.
Panel Report. WTO.