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Synopsis and References of the Case

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Chapter Summary

This chapter presents a case that concerns the Chilean tax regime applicable to alcoholic beverages. The regime provides for two systems - a Transitional" System applicable until the year 2000, and a New" System, applicable thereafter. The European Communities, being the complainant in this case, considered that both the Transitional System and the New System contravened Article III:2, second sentence, of the GATT 1994. Both systems protect a domestic alcoholic beverage - pisco - which enjoys a more favourable tax regime than that accorded to imported alcoholic beverages, even though they are directly competitive or substitutable". The Chilean case is an extension of the Japanese and Korean cases on the same subject. A noteworthy difference between this case and the first two cases is that on this occasion, the Panel and the Appellate Body levelled their criticism at tax categories based around alcohol content rather than types of beverages.

Keywords: Chilean Alcoholic Beverages case; Chilean tax regime; European Communities; pisco



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