Book contents
- Frontmatter
- Contents
- China — Measures Related to the Exportation of Various Raw Materials (WT/DS394, WT/DS395, WT/DS398)
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- I INTRODUCTION
- II FACTUAL ASPECTS
- III PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS
- IV ARGUMENTS OF THE PARTIES
- V ARGUMENTS OF THE THIRD PARTIES
- VI INTERIM REVIEW
- VII FINDINGS
- VIII CONCLUSIONS AND RECOMMENDATIONS
- ANNEX A FIRST WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX B SUBMISSIONS OF THE THIRD PARTIES
- ANNEX C ORAL STATEMENTS OF THE PARTIES AT THE FIRST SUBSTANTIVE MEETING
- ANNEX D ORAL STATEMENTS OF THE THIRD PARTIES
- ANNEX E SECOND WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX F ORAL STATEMENTS OF THE PARTIES AT THE SECOND SUBSTANTIVE MEETING
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- Cumulative List of Published Disputes
II - FACTUAL ASPECTS
from PHILIPPINES - TAXES ON DISTILLED SPIRITS
Published online by Cambridge University Press: 13 December 2017
- Frontmatter
- Contents
- China — Measures Related to the Exportation of Various Raw Materials (WT/DS394, WT/DS395, WT/DS398)
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- PHILIPPINES - TAXES ON DISTILLED SPIRITS
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- LIST OF ABBREVIATIONS USED IN THESE REPORTS
- I INTRODUCTION
- II FACTUAL ASPECTS
- III PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS
- IV ARGUMENTS OF THE PARTIES
- V ARGUMENTS OF THE THIRD PARTIES
- VI INTERIM REVIEW
- VII FINDINGS
- VIII CONCLUSIONS AND RECOMMENDATIONS
- ANNEX A FIRST WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX B SUBMISSIONS OF THE THIRD PARTIES
- ANNEX C ORAL STATEMENTS OF THE PARTIES AT THE FIRST SUBSTANTIVE MEETING
- ANNEX D ORAL STATEMENTS OF THE THIRD PARTIES
- ANNEX E SECOND WRITTEN SUBMISSIONS OF THE PARTIES
- ANNEX F ORAL STATEMENTS OF THE PARTIES AT THE SECOND SUBSTANTIVE MEETING
- ANNEX G VARIOUS RELEVANT DOCUMENTS
- Cumulative List of Published Disputes
Summary
The Excise Tax
2.1 The measure at issue in the present case is defined by the European Union as “the excise tax regime in force in the Philippines with respect to distilled spirits”, or simply the “excise tax regime”. Similarly, the United States refers to the measure at issue as the “Philippines tax system for distilled spirits.”14 For ease of reference, we will refer to the measure at issue as the “excise tax”. As described by the complainants in their respective panel requests, the “excise tax” is regulated through the following instruments:
(a) Section 141 of the National Internal Revenue Code of 1997, Republic Act No. 8424, as subsequently amended, particularly by Section 1 of Republic Act No. 9334;
(b) Republic Act No. 8240, an Act amending Sections 138, 139, 140 and 142 of the National Internal Revenue Code, as amended, and for other Purposes;
(c) Revenue Regulations No. 02-97 Governing Excise Taxation on Distilled Spirits, Wines and Fermented Liquors, implementing the relevant provisions of Republic Act No. 8240;
(d) Revenue Regulations No. 17-99, Implementing Sections 141, 142, 143 and 145(A) and (C) (1), (2), (3) and (4) of the National Internal Revenue Code of 1997 relative to the Increase of the Excise Tax on Distilled Spirits, Wines, Fermented Liquors and Cigars and Cigarettes Packed by Machine by Twelve Per Cent (12%) on 1 January 2000;
(e) Revenue Regulations No. 9-2003 Amending Certain Provisions of Revenue Regulations No. 1-97 and Revenue Regulations No. 2-97 Relative to the Excise Taxation of Alcohol Products, Cigars and Cigarettes for the Purpose of Prescribing the Rules and Procedures To Be Observed in the Establishment of the Current Net Retail Price of New Brands and Variants of New Brands of Alcohol and Tobacco Products;.
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- Chapter
- Information
- Dispute Settlement Reports 2012 , pp. 4285 - 4328Publisher: Cambridge University PressPrint publication year: 2014