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World Trade
Organization

WT/DS75/AB/R
WT/DS84/AB/R

18 January 1999
(99-0100)
Original: English

Korea - Taxes on Alcoholic Beverages

Report of the Appellate Body


I. Introduction
II. Arguments of the Participants and the Third Participant

A. Korea - Appellant
1. "Directly Competitive or Substitutable Products"
2. "So As to Afford Protection"
3. Application of Article III:2 of the GATT 1994
4. Article 11 of the DSU
5. Article 12.7 of the DSU

B. European Communities - Appellee
1. "Directly Competitive or Substitutable Products"
2. "So As To Afford Protection"
3. Application of Article III:2 of the GATT 1994
4. Article 11 of the DSU
5. Article 12.7 of the DSU

C. United States - Appellee
1. "Directly Competitive or Substitutable Products"
2. "So As To Afford Protection"
3. Application of Article III:2 of the GATT 1994
4. Article 11 of the DSU
5. Article 12.7 of the DSU

D. Arguments of the Third Participant - Mexico
1. "Directly Competitive or Substitutable Products"
2. "So As to Afford Protection"
3. Application of Article III:2 of the GATT 1994

III. Issues Raised In This Appeal
IV. Interpretation and Application of Article III:2, Second Sentence, of the GATT 1994
A. "Directly Competitive or Substitutable Products"
1. Potential Competition
2. Expectations
3. "Trade Effects" Test
4. Nature of Competition
5. Evidence from the Japanese Market
6. Grouping of the Products
B. "So As To Afford Protection"
C. Allocation of the Burden of Proof
D. Article 11 of the DSU
E Article 12.7 of the DSU

V. Findings and Conclusions


World Trade Organization
Appellate Body

Korea - Taxes on Alcoholic Beverages

Korea, Appellant
European Communities, Appellee

United States, Appellee

Mexico,
Third Participants

AB-1998-7

Present:

Matsushita, Presiding Member
Ehlermann, Member
Feliciano, Member


To continue with Introduction