Chile - Alcoholic Beverages Essay

57333 WordsMar 31, 2014230 Pages
WORLD TRADE ORGANIZATION WT/DS87/R WT/DS110/R 15 June 1999 (99-2313) Original: English CHILE – TAXES ON ALCOHOLIC BEVERAGES Report of the Panel The report of the Panel on Chile – Taxes on Alcoholic Beverages is being circulated to all Members, pursuant to the DSU. The report is being circulated as an unrestricted document from 15 June 1999 pursuant to the Procedures for the Circulation and Derestriction of WTO Documents (WT/L/160/Rev.1). Members are reminded that in accordance with the DSU only parties to the dispute may appeal a panel report. An appeal shall be limited to issues of law covered in the Panel report and legal interpretations developed by the Panel. There shall be no ex parte communications with the Panel or Appellate Body concerning matters under consideration by the Panel or Appellate Body. Note by the Secretariat: This Panel Report shall be adopted by the Dispute Settlement Body (DSB) within 60 days after the date of its circulation unless a party to the dispute decides to appeal or the DSB decides by consensus not to adopt the report. If the Panel Report is appealed to the Appellate Body, it shall not be considered for adoption by the DSB until after the completion of the appeal. Information on the current status of the Panel Report is available from the WTO Secretariat. WT/DS87/R WT/DS110/R Page i TABLE OF CONTENTS Page I. PROCEDURAL BACKGROUND .............................................................................................. 1 II. FACTUAL ASPECTS .................................................................................................................. 2 A. MEASURES IN ISSUE .................................................................................................................... 2 1. Transitional System

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