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Cases involving the EU

WT/DS396 - Philippines - taxes on distilled spirits

Last update: 16/09/2010

  • Complaint by: EU
  • Complaint against: Philippines
  • Third parties:
    Australia - China - Colombia - India - Mexico - Taiwan (Chinese Taipei) - Thailand
Summary of case:

The Philippines tax regime on distilled spirits establishes a classification of those spirits on the basis on their raw materials which results in the imposition of tax rates on the vast majority of imported spirits that are 10 to 40 times higher than the tax rate imposed on domestic distilled spirits.

Relevant WTO provision:

Article III:2 of the GATT 1994

Current situation:

Joint Panel proceedings for EU (DS396) and US (DS403) cases- First written submissions

Consultation:

Date of request: 29/09/2009

Panel:

Date of request: 10/12/2009
Date of establishment: 20/04/2010

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