Rather, it is based on our finding that Article III:8(a) does not cover discriminatory treatment of the equipment used to generate the electricity that is procured by the Government of Ontario. In this specific case, the mere demonstration that the per-unit cost of the bond requirement for imported cigarettes was higher than for some domestic cigarettes during a particular period is not, in our view, sufficient to establish “less favourable treatment” under Article III:4 of the GATT 1994. In the context of Article III:8(a), the word “resale” refers to the term “products purchased”. …, N. Philippines — Distilled Spirits, para. …, N. EC — Asbestos, para. See also Taxation (T.3)   back to top, N.1.2.1 Canada — Periodicals, p. 19, DSR 1997:I, p. 449 at 464(WT/DS31/AB/R). N.1.11.3 Korea — Various Measures on Beef, para. 94–95(WT/DS135/AB/R), … we observe that, although the obligations in Articles III:2 and III:4 both apply to “like products”, the text of Article III:2 differs in one important respect from the text of Article III:4. Even if the proceeds from non-discriminatory product taxes may be used for subsequent subsidies, the domestic producer, like his foreign competitors, must pay the product taxes due. 114(WT/DS371/AB/R), We note that even if a measure at issue consisted solely of administrative requirements, we do not exclude the possibility that such requirements may have a bearing on the respective tax burdens on imported and like domestic products, and may therefore be subject to Article III:2. Home  |  About WTO  |  News & events  |  Trade topics  |  WTO membership  |  Documents & resources  |  External relations, Contact us  |  Site map  |  A-Z  |  Search, > Article III:1 of the GATT 1994 — General principle N.1.6.7 Korea — Alcoholic Beverages, paras. We disagree with the United States to the extent that it suggests that Dominican Republic — Import and Sale of Cigarettes stands for the proposition that, under Article III:4, panels should inquire further whether “the detrimental effect is unrelated to the foreign origin of the product”. Both forms of regulation can often be used to achieve the same ends. Thus, to be “not similarly taxed”, the tax burden on imported products must be heavier than on “directly competitive or substitutable” domestic products, and that burden must be more than de minimis in any given case. We consider, therefore, that as long as the differences among the products, including a difference in the raw material base, leave fundamentally unchanged the competitive relationship among the final products, the existence of these differences does not prevent a finding of “likeness” if, by considering all factors, the panel is able to come to the conclusion that the competitive relationship among the products is such as to justify a finding of “likeness” under Article III:2. Accordingly, a purchase that does not fulfil the requirement of being made “for governmental purposes” will not be covered by Article III:8(a) regardless of whether it complies with the requirement of being made “not with a view to commercial resale”. When considered independently from a dual retail system, a sign requirement might or might not be characterized legally as consistent with Article III:4 of the GATT 1994. In many cases, the evidence will give conflicting indications, possibly within each of the four criteria. … while the meaning attributed to the term “like products” in other provisions of the GATT 1994, or in other covered agreements, may be relevant context in interpreting Article III:4 of the GATT 1994, the interpretation of “like products” in Article III:4 need not be identical, in all respects, to those other meanings. Furthermore, we have mooted the Panel’s intermediate findings, including the finding that the Government of Ontario’s procurement of electricity under the FIT Programme and Contracts is undertaken “with a view to commercial resale”. According to Article XVII:1, this includes state enterprises and enterprises that are conferred exclusive or special privileges from the state. (emphasis added) [BISD 36S/345, para. 149(WT/DS161/AB/R, WT/DS169/AB/R), … We are not holding that a dual or parallel distribution system that is not imposed directly or indirectly by law or governmental regulation, but is rather solely the result of private entrepreneurs acting on their own calculations of comparative costs and benefits of differentiated distribution systems, is unlawful under Article III:4 of the GATT 1994. This separation of tax rules, e.g. Beginning with the case of _____ in 1925, the Supreme Court began to rule that the Bill of Rights applied directly to the states, as well as to the national government. This does not, however, preclude consideration of consumer behaviour in a country other than the one at issue. We consider this to be especially so in cases where the evidence relating to properties establishes that the products at issue are physically quite different. 256(WT/DS396/AB/R, WT/DS403/AB/R). 100(WT/DS135/AB/R). 250(WT/DS396/AB/R, WT/DS403/AB/R). Paragraphs 2 and 4, in particular, focus on the treatment accorded to “products”. Add your answer and earn points. N.1.11A.2.2 Canada — Periodicals, p. 34 and Footnote 73 thereto, DSR 1997:I, p. 449 at 478–479(WT/DS31/AB/R). Information about how the NQF applies in your state or territory is available from your regulatory authority. …, N. EC — Asbestos, paras. The European Communities cites an unadopted panel report dealing with Article III of the GATT 1947, United States — Taxes on Automobiles as authority for its proposition, despite our recent ruling. 5.72–5.73(WT/DS412/AB/R, WT/DS426/AB/R). 11.143 (finding that administrative measures concerning the pre-payment of tax “qualify as tax measures [that] fall to be assessed under Article III:2”)), N. EC — Asbestos, paras. In short, Article III:1 constitutes part of the context of Article III:2, in the same way that it constitutes part of the context of each of the other paragraphs in Article III. … While the Panel addressed presentation and labelling under consumers’ tastes and habits, we observe that, as distilled spirits are sold in labelled bottles, their presentation and labelling are also concerned with the physical characteristics of the product and not only with the perceptions of the consumer. The use by an automobile manufacturer, in a given vehicle model, of certain key assemblies or combinations of assemblies that are imported means that a higher (25 per cent) charge will be payable on all imported parts than would be the case if those combinations of imported assemblies were not used and the thresholds were not met, in which case any imported parts used in the vehicle model would be subject to only a 10 per cent duty. …, N.1.7.2 Japan — Alcoholic Beverages II, p. 27, DSR 1996:I, p. 97 at 119(WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R). In contrast to Article III:8(a), the provisions of Article XVII relate to “state trading enterprises” and not to “governmental agencies”. … We consider that Article III:8(a) should be interpreted holistically. …, N.1.11.7 EC — Asbestos, para. N.1.11A.1.11 Canada — Renewable Energy / Canada — Feed-in Tariff Program, paras. That panel reasoned that “the mere fact that imported products are subject under Section 337 to legal provisions that are different from those applying to products of national origin is in itself not conclusive in establishing inconsistency with Article III:4”. N. EC — Asbestos, paras. 120(WT/DS75/AB/R, WT/DS84/AB/R), In view of the objectives of avoiding protectionism, requiring equality of competitive conditions and protecting expectations of equal competitive relationships, we decline to take a static view of the term “directly competitive or substitutable”. Of course, nothing precludes a panel from taking such evidence of actual effects into account. If there is — or could be — no competitive relationship between products, a Member cannot intervene, through internal taxation or regulation, to protect domestic production. 16–17, DSR 1996:I, 97, at 109–110(WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R), The broad and fundamental purpose of Article III is to avoid protectionism in the application of internal tax and regulatory measures. This, in our view, provides an indication that tariff classification would not suggest that domestic brandies and whiskies made from designated raw materials are “like” imported brandies and whiskies made from non-designated raw materials. 5.58(WT/DS412/AB/R, WT/DS426/AB/R). N.1.10.3 China — Auto Parts, paras. … the Panel found that, in the present case, purchases of electricity nonetheless fall within the scope of the derogation of Article III:8(a), because the generation equipment “is needed and used” to produce the electricity, and therefore there is a “close relationship” between the products affected by the domestic content requirements (generation equipment) and the product procured (electricity).

the national rule applies directly to the

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