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Japan - Taxes on Alcoholic Beverages

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Read the Japan - Taxes on Alcoholic Beverages case.
1. Prepare a case brief.
2. Make sure that you include the following:

a. Fact
b. Procedural history
c. Issue
d. Holding
e. Reasoning
f. Decision

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Solution Preview

Step 1

Japan — Alcoholic Beverages II

a. Facts:
Japanese liquor Tax Law established a system of internal taxes applicable to all liquors of different tax rates depending on which category they fell within. The tax law taxed shochu at a lower rate than the other products. The European Communities, Canada, and the United States filed a complaint with WTO Dispute Settlement Mechanism against Japan. The complaint was that Japanese Liquor Tax Law discriminated against spirits exported to Japan by levying a higher tax on whiskey, cognac and white spirits than on Japanese shochu thereby impairing the benefits accrued to them by the GATT 1994.

Step 2

b. Procedural history:
Panel of the Dispute Settlement Mechanism concluded that shochu and vodka are ...

Solution Summary

This solution explains the case of Japan — Alcoholic Beverages II. The sources used are also included in the solution.

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CASE 7-2 Japan - Taxes on Alcoholic Beverages:

CASE 7-2 Japan - Taxes on Alcoholic Beverages:

I am trying to brief this case. I have a guideline I am using.

Tribunal- Who decided the case.

Parties- Japan v Taxes on Alcoholic Beverages

Issues- Define the relevant facts and legal elements of this case.

Facts- Tell the story of the parties.

Rule- State the rule of law that the court applies to answer the question posed by the issue.

Holding- The answer to the legal question posed.

Reasoning- Explain the court's reasoning.

Judgement - What action did the tribunal take.

Observation- - What do I reflect or have learn from this case.

I found this case at http://www.raymondaugust.com/pubs/ibl4/cases/

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