国际经济法精品教学（华南师范大学）An Overview of the WTO Legal System.pptVIP

2.2.2 National Treatment under GATS An important feature of NT under GATS is linking market access and national treatment as specific commitments with liberalization of different sectors rather than regarding the two as general obligations. 2.2.3 National Treatment under TRIPs 2.2.4 National Treatment under TRIMs No Member may use any trade-related investment measure that is inconsistent with Article 3 of GATT. 2.2.5 Exemptions to the Principle of NT (1) General exceptions; (2) The exception of gov. procurement; (3) The exception of domestic subsidies; (4) The exceptions to NT under GATS; (5) The exceptions to NT under TRIPS; (6) The exceptions to NT under TRIMS; Japan Taxes on Alcoholic Beverages (WTO Appellate Body Report 1996) Japan taxed vodka and other imported liquors 7 times higher than domestic types such as shochu US challenged tax discrimination as violation of national treatment principle GATT Article III requires national treatment of imports for like products Like products determined by end uses in particular market, physical characteristics, common end uses – elasticity of substitution Report holds Japanese tax laws violate GATT US ultimately had to use arbitration - in 1997 Japan agreed to revise tax system and eliminate taxes on spirits by 2002 2.3 The Principle of Transparency 2.4 The Principle of Judicial Review establishment of independent judicial or quasi-judicial review mechanisms to provide interested parties exposed to impacts of relevant trade measures with judicial relief Section 5 Applicability of WTO Rules 1. Domestic Applicability of WTO law: Two Layers of Implications (1) whether private parties may directly cite specific WTO rules for remedy in domestic litigations; (2) whether the court or competent authority may directly refer to WTO rules as the legal basis for awards. The legal effect of WTO rules are exhibited at 3 levels: (1) legislations consistent with WTO rules; (2) has an impact on legal order of some inter-government or