|
ON THIS PAGE:
> Japan — Alcoholic Beverages II, p. 16, DSR 1996:I, p. 97 at 110
> Chile — Alcoholic Beverages, para. 60
> US — FSC, para. 90
> US — FSC, para. 98
|
T.3.1 Japan — Alcoholic Beverages II, p. 16, DSR 1996:I, p. 97 at
110
(WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R)
back to top
… Members of the WTO are free to pursue their own domestic goals
through internal taxation or regulation so long as they do not do so in a
way that violates Article III or any of the other commitments they have
made in the WTO Agreement.
T.3.2 Chile — Alcoholic Beverages,
para. 60 back to top
(WT/DS87/AB/R, WT/DS110/AB/R)
Members of the WTO have sovereign authority to determine the basis or
bases on which they will tax goods, such as, for example, distilled
alcoholic beverages, and to classify such goods accordingly, provided of
course that the Members respect their WTO commitments. The reference in Ad
Article III:2, second sentence, of the GATT 1994 to “not similarly
taxed” is not in itself a prohibition against classifying goods for
revenue and regulatory purposes that Members set for themselves as
legitimate and desirable. Members of the WTO are free to tax distilled
alcoholic beverages on the basis of their alcohol content and price, as
long as the tax classification is not applied so as to protect domestic
production over imports. Alcohol content, like any other basis or
criterion of taxation, is subject to the legal standard embodied in
Article III:2 of the GATT 1994.
T.3.3 US — FSC, para. 90 back to top
(WT/DS108/AB/R)
… A Member, in principle, has the sovereign authority to
tax any particular categories of revenue it wishes. It is also free not
to tax any particular categories of revenues.…
T.3.4 US — FSC, para. 98
back to top
(WT/DS108/AB/R)
… Members of the WTO are not obliged, by WTO rules, to tax
any categories of income, whether foreign- or domestic-source income.…
|
The texts reproduced here do not have the legal standing of the original
documents which are entrusted and kept at the WTO Secretariat in Geneva.
|
