Cookies Policy
X

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

Synopsis and References of the Case

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this chapter

+ Tax (if applicable)

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

10.1163/ej.9789004167346.1-644.27
/content/books/10.1163/ej.9789004167346.1-644.27
dcterms_subject,pub_keyword
6
3
Loading

Sign-in

Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
     
    The Case-Law of the WTO / La jurisprudence de l'OMC, 1999-2 — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation