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Environmental Border Tax Adjustments and International Trade Law

Fostering Environmental Protection

Alice Pirlot

This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
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Table of cases

Fostering Environmental Protection

Alice Pirlot

Note: The case law is classified in chronological order. GATT/WTO cases are cited in the text in full. After their first citation, they are then referred to in simplified forms.

EUROPEAN COURT OF JUSTICE (ECJ)

 

Compagnie commerciale de l’Ouest and Others and Receveur principal des douanes de la Pallice Port, 11 March 1992, Joined Cases C-78/90 to C-83/90 158

Outokumpu Oy, 2 April 1998, C-213/96 80–81, 127

Essent Netwerk Noord and Others, 24 January 2008, C-206/06 158

Ioan Tatu v. Statul român prin Ministerul Finanţelor şi Economiei,Direcţia Generală a Finanţelor Publice Sibiu, Administraţia Finanţelor Publice Sibiu, Administraţia Fondului pentru Mediu and Ministerul Mediului, 27 January 2011, C-402/09 272

The Air Transport Association of America and Others, 21 December 2011, Case C-366/10 76, 262–263, 267–268

European Commission v. Federal Republic of Germany, 11 September 2014, C-525/12 272

GATT PANEL REPORTS

 

Belgian Family Allowances, 7 November 1952, G/32, BISD 1S/59 (Belgium – Family Allowances (allocations familiales)) 174, 181–182

United States Tax Legislation, Domestic International Sales Corporation (DISC), 12 November 1976, L/4422, BISD 23S/98 (US – DISC) 35–36, 182, 195, 196

EEC – Measures on Animal Feed Proteins, 14 March 1978, L/4599, BISD 25S/49 (EEC – Animal Feed Proteins) 169, 170, 218

EEC – Imports of Beef from Canada, 10 March 1981, L/5099, BISD 28S/92 (Imports of Beef) 166

Spain – Tariff Treatment of Unroasted Coffee, 11 June 1981, L/5135, BISD 28S/102 (Spain – Unroasted Coffee) 153, 166

United States – Taxes on Petroleum and Certain Imported Substances, 5 June 1987, L/6175, BISD 34S/136 (US – Superfund) 56, 59, 71, 75, 88, 93–94, 122, 132, 159, 170–171, 173, 174, 201, 225, 229–230, 231, 238, 240, 272–273

Japan – Customs Duties, Taxes and Labelling Practices on Imported Wines and Alcoholic Beverages, 10 November 1987, L/6216, BISD 34S/83 (Japan – Alcoholic Beverages I) 57, 174, 213

Canada – Measures Affecting Exports of Unprocessed Herring and Salmon, 22 March 1988, L/6268, BISD 35S/98 (Canada – Herring and Salmon) 254

Canada/Japan – Tariff on Imports of Spruce-Pine-Fir (SPF) Dimension Lumber, 19 July 1989, L/6470, BISD 36S/167 (Japan – SPF Dimension Lumber) 166

EEC – Regulation on Imports of Parts and Components, 16 May 1990, L/6657, BISD 37S/132 (EEC – Parts and Components) 171, 176

Thailand – Restrictions on Importation of Internal and Internal Taxes on Cigarettes, 7 November 1990, DS10/R, BISD 37S/200 (Thailand – Cigarettes) 256

United States – Restrictions on Imports of Tuna, 3 September 1991, DS21/R, BISD 39S/155, unadopted (US – Tuna (Mexico)) 57, 191

United States – Measures Affecting Alcoholic and Malt Beverages, 19 June 1992, DS23/R, BISD 39S/206 (US – Malt Beverages) 57, 170, 208, 214–215, 219

United States – Restrictions on Imports of Tuna, 16 June 1994, DS29/R, unadopted (US – Tuna (EEC)) 57, 208, 253, 254, 262

United States – Measures Affecting the Importation, Internal Sale and Use of Tobacco, 4 October 1994, DS44/R, BISD 41S/131 (US – Tobacco) 218

United States –Taxes on Automobiles, 11 October 1994, DS31/R, unadopted (Taxes on Automobiles) 102, 215, 253–254

WORLD TRADE ORGANIZATION REPORTS

 

Panel Report, United States – Standards for Reformulated and Conventional Gasoline, 29 January 1996, WT/DS2/R (US – Gasoline) 214, 234, 243, 246–247, 251, 252, 253–254, 255, 276

Appellate Body Report, Japan – Taxes on Alcoholic Beverages, 4 October 1996, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R (Japan Alcoholic Beverages II) 57, 207, 208, 211, 213, 214, 215, 216, 218, 220–221, 222, 233, 234

Panel Report, Canada – Certain Measures Concerning Periodicals, 14 March 1997, WT/DS31/R (Canada – Periodicals) 201–202

Appellate Body Report, Canada – Certain Measures Concerning Periodicals, 30 June 1997, WT/DS31/AB/R (Canada – Periodicals) 104, 202, 207, 221–222

Panel Report, EC Measures Concerning Meat and Meat Products (Hormones). Complaint by the United States, 18 August 1997, WT/DS26/R/USA (EC – Hormones) 215

Appellate Body Report, European Communities – Regime for the Importation, Sale and Distribution of Bananas, 9 September 1997, WT/DS27/AB/R (EC – Bananas III) 104, 216

Panel Report, Japan – Measures Affecting Consumer Photographic Film and Paper, 31 March 1998, WT/DS44/R (Japan – Film) 216

Panel Report, United States – Import Prohibition of Certain Shrimp and Shrimp Products, 15 May 1998, WT/DS58/R (US – Shrimp) 258, 268, 270, 275

Panel Report, Indonesia – Certain Measures Affecting the Automobile Industry, 2 July 1998, WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R (Indonesia – Autos) 193

Panel Report, Korea – Taxes on Alcoholic Beverages, 17 September 1998, WT/DS75/R, WT/DS84/R (Korea – Alcoholic Beverages) 218

Appellate Body Report, United States – Import Prohibition of Certain Shrimp and Shrimp Products, 12 October 1998, WT/DS58/AB/R (US – Shrimp) 252, 253, 254, 255, 256, 257, 268

Appellate Body Report, Korea – Taxes on Alcoholic Beverages, 18 January 1999, WT/DS75/AB/R, WT/DS84/AB/R (Korea – Alcoholic Beverages) 189, 218, 220, 221

Panel Report, Chile – Taxes on Alcoholic Beverages, 15 June 1999, WT/DS87/R, WT/DS110/R (Chile – Alcoholic Beverages) 218, 220

Panel Report, United States – Tax Treatment for ‘Foreign Sales Corporations’, 8 October 1999, WT/DS108/R (US FSC) 44–45, 195, 196, 197

Appellate Body Report, Chile – Taxes on Alcoholic Beverages, 13 December 1999, WT/DS87/AB/R, WT/DS110/AB/R (Chile – Alcoholic Beverages) 220, 221

Panel Report, Canada – Certain Measures Affecting the Automotive Industry, 11 February 2000, WT/DS139/R, WT/DS142/R (Canada – Autos) 216, 237

Appellate Body Report, United States – Tax Treatment for ‘Foreign Sales Corporations’, 24 February 2000, WT/DS108/AB/R (US – FSC) (I) 195, 196–197

Panel Report, European Communities – Measures Affecting Asbestos and Products Containing Asbestos, 18 September 2000, WT/DS135/R (EC – Asbestos) 215, 243, 274

Appellate Body Report, Korea – Measures Affecting Imports of Fresh, Chilled and Frozen Beef, 11 December 2000, WT/DS161/AB/R, WT/DS169/AB/R (Korea – Various Measures on Beef) 246

Panel Report, Argentina – Measures Affecting the Export of Bovine Hides and the Import of Finished Leather, 19 December 2000, WT/DS155/R (Argentina – Hides and Leather) 174, 177, 181, 191, 193, 201, 215, 216, 217, 218

Appellate Body Report, European Communities Measures Affecting Asbestos and Products Containing Asbestos, 12 March 2001, WT/DS135/AB/R (EC – Asbestos) 94, 208, 213, 214, 215–216, 233–234, 243, 274–275

Appellate Body Report, United States – Import Prohibition of Certain Shrimp and Shrimp Products. Recourse to Article 21.5 by Malaysia, 15 June 2001, WT/DS58AB/RW (US – Shrimp) 262–263, 275

Panel Report, United States – Tax Treatment for ‘Foreign Sales Corporations’, Recourse to Article 21.5 of the DSU by the European Communities, 20 August 2001, WT/DS108/RW (US – FSC) 44–45, 193, 195

Appellate Body Report, United States – Tax Treatment for ‘Foreign Sales Corporations’, Recourse to Article 21.5 of the DSU by the European Communities, 14 January 2002, WT/DS108/AB/RW (US – FSC) 195, 197

United States – Tax Treatment for ‘Foreign Sales Corporations’, Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement, Decision of the Arbitrator, 30 August 2002, WT/DS108/ARB (US – FSC) 197–198

Panel Report, European Communities – Conditions for the Granting of Tariff Preferences to Developing Countries, WT/DS246/R, 1 December 2003 (EC – Tariff Preferences) 246, 251

Panel Report, United States – Measures Affecting the Cross-border Supply of Gambling and Betting Services, 10 November 2004, WT/DS285/R (US – Gambling) 248

Panel Report, Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes, 26 November 2004, WT/DS302/R (Dominican Republic – Import and Sale of Cigarettes) 216

Appellate Body Report, United States – Measures Affecting the Cross-border Supply of Gambling and Betting Services, 7 April 2005, AT/DS285/AB/R (US – Gambling) 249

Appellate Body Report, Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes, 25 April 2005, WT/DS302/AB/R (Dominican Republic – Import and Sale of Cigarettes) 215, 249

Appellate Body Report, European Communities – Customs Classification of Frozen Boneless Chicken Cuts, 12 September 2005, WT/DS269/AB/R, WT/DS286/AB/R (EC – Chicken Cuts) 153

Panel Report, Mexico – Tax Measures on Soft Drinks and Other Beverages, 7 October 2005, WT/DS308/R (Mexico – Taxes on Soft Drinks) 220, 221–222

Panel Report, EC – Approval and Marketing of Biotech Products, 29 September 2006, WT/DS291/R, WT/DS292/R, WT/DS293/R (EC – Approval and Marketing of Biotech Products) 276

Panel Report, Brazil – Measures Affecting Imports of Retreaded Tyres, 12 June 2007, WT/DS332/R (Brazil – Retreaded Tyres) 251, 256

Appellate Body Report, Brazil – Measures Affecting Imports of Retreaded Tyres, 3 December 2007, WT/DS332/AB/R (Brazil – Retreaded Tyres) 249, 251, 256

Panel Report, India – Additional and Extra-Additional Duties on Imports from the United States, 9 June 2008, WT/DS360/R (India – Additional Import Duties) 169, 173, 174

Appellant Submission of the United States, 8 August 2008, India—Additional Import Duties 170, 176

Appellate Body Report, India Additional and Extra-Additional Duties on Imports from the United States, Third participant written submission, European Communities, 26 August 2008, WT/DS360/AB/R (India – Additional Import Duties) 168–169, 175

Appellate Body Report, India – Additional and Extra-Additional Duties on Imports from the United States, Oral Statement by the European Union, DS360, 4 September 2008, AB-2008-7 (India – Additional Import Duties) 173

Appellate Body Report, India – Additional and Extra-Additional Duties on Imports from the United States, 30 October 2008, WT/DS360/AB/R (India – Additional Import Duties) 169–170, 171, 172, 174, 175, 176

Appellate Body Report, China – Measures Affecting Imports of Automobile Parts, 15 December 2008, WT/DS339/AB/R, WT/DS340/AB/R, WT/DS342/AB/R (ChinaAuto Parts) 171, 172

Panel Report, China – Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products, 12 August 2009, WT/DS363/R (China – Publications and Audiovisual Products) 248

Appellate Body Report, United States – Measures Relating to Zeroing and Sunset Reviews, Recourse to article 21.5 of the DSU by Japan, 18 August 2009, WT/DS322/AB/RW (US – Zeroing (Japan)) 169

Appellate Body Report, China – Measures affecting trading rights and distribution services for certain publications and audiovisual entertainment products, 21 December 2009, WT/DS363/AB/R (China – Publications and Audiovisual Products) 246

Panel Report, Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines, 15 November 2010, WT/DS371/R (Thailand – Cigarettes (Philippines)) 170–171, 217–218, 256

Appellate Body Report, Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines, 17 June 2011, WT/DS371/AB/R (Thailand – Cigarettes (Philippines)) 217–218

Panel Report, Philippines – Taxes on Distilled Spirits, 15 August 2011, WT/DS396/R, WT/DS403/R (Philippines – Distilled Spirits) 214

Panel Report, United States – Measures concerning the Importation, Marketing and Sale of Tuna and Tuna Products, 15 September 2011, WT/DS381/R (US-Tuna II (Mexico)) 57, 216–217

Appellate Body Report, Philippines – Taxes on Distilled Spirits, 21 December 2011, WT/DS396/AB/R, WT/DS403/AB/R (Philippines – Distilled Spirits) 214, 217, 218, 220

Appellate Body Report, China – Measures Related to the Exportation of Various Raw Materials, 30 January 2012, WT/DS394/AB/R, WT/DS395/AB/R, WT/DS398/AB/R (China – Raw Materials) 245–246

Appellate Body Report, United States – Measures Affecting the Production and Sale of Clove Cigarettes, 4 April 2012, WT/DS406/AB/R (US – Clove Cigarettes) 245

Appellate Body Report, United States – Measures concerning the Importation, Marketing and Sale of Tuna and Tuna Products, 16 May 2012, WT/DS381/AB/R (US-Tuna II (Mexico)) 217

Appellate Body Report, United States – Certain Country of Origin Labelling (COOL) Requirements, 29 June 2012, WT/DS384/AB/R, WT/DS386/AB/R (US – COOL) 245

Panel Report, European Communities – Measures Prohibiting the Importation and Marketing of Seal Products, 25 November 2013, WT/DS400/R, WT/DS401/R (EC – Seal Products) 245, 247–248, 249, 250