Book contents
- Frontmatter
- Contents (outline)
- Contents (detail)
- Foreword to the 1995–2010 edition
- Part I Appellate Body Reports
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- L
- M
- N
- O
- P
- R
- S
- T
- V
- W
- Part II Arbitration Awards under Article 21.3(c) of the DSU
- Annex A Terms of Office of Current and Former Appellate Body Members and Chairpersons – 31 December 2009
- Annex B Biographies of Current and Former Appellate Body Members
- Annex C Information on Appellate Body Reports – 1996 to January 2010
- Annex D Arbitration Awards under Article 21.3(c) of the DSU – 1996 to 2009
- Annex E Articles of Covered Agreements Addressed in Appellate Body Reports
- Annex F Working Procedures for Appellate Review WT/AB/WP/61
- Abbreviations used in the Table of References to the Covered Agreements and other Instruments and in the Indexes
- Table of References to the Covered Agreements and other Instruments by Article
- Index
- Subject Index by Case (Appellate Body reports)
- Subject Index by Case (Arbitration Awards under Article 21.3(c) of the DSU)
N
from Part I - Appellate Body Reports
Published online by Cambridge University Press: 05 June 2012
- Frontmatter
- Contents (outline)
- Contents (detail)
- Foreword to the 1995–2010 edition
- Part I Appellate Body Reports
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- L
- M
- N
- O
- P
- R
- S
- T
- V
- W
- Part II Arbitration Awards under Article 21.3(c) of the DSU
- Annex A Terms of Office of Current and Former Appellate Body Members and Chairpersons – 31 December 2009
- Annex B Biographies of Current and Former Appellate Body Members
- Annex C Information on Appellate Body Reports – 1996 to January 2010
- Annex D Arbitration Awards under Article 21.3(c) of the DSU – 1996 to 2009
- Annex E Articles of Covered Agreements Addressed in Appellate Body Reports
- Annex F Working Procedures for Appellate Review WT/AB/WP/61
- Abbreviations used in the Table of References to the Covered Agreements and other Instruments and in the Indexes
- Table of References to the Covered Agreements and other Instruments by Article
- Index
- Subject Index by Case (Appellate Body reports)
- Subject Index by Case (Arbitration Awards under Article 21.3(c) of the DSU)
Summary
(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. More specifically, the purpose of Article III “is to ensure that internal measures ‘not be applied to imported or domestic products so as to afford protection to domestic production’”. Toward this end, Article III obliges Members of the WTO to provide equality of competitive conditions for imported products in relation to domestic products.… It is irrelevant that “the trade effects” of the tax differential between imported and domestic products, as reflected in the volumes of imports, are insignificant or even non-existent; Article III protects expectations not of any particular trade volume but rather of the equal competitive relationship between imported and domestic products.…
…The Article III national treatment obligation is a general prohibition on the use of internal taxes and other internal regulatory measures so as to afford protection to domestic production. This obligation clearly extends also to products not bound under Article II.…
- Type
- Chapter
- Information
- WTO Appellate Body Repertory of Reports and Awards1995–2010, pp. 523 - 553Publisher: Cambridge University PressPrint publication year: 2011