Read the Japan - Taxes on Alcoholic Beverages case.
1. Prepare a case brief.
2. Make sure that you include the following:
b. Procedural history
Japan — Alcoholic Beverages II
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.
b. Procedural history:
Panel of the Dispute Settlement Mechanism concluded that shochu and vodka are ...
This solution explains the case of Japan — Alcoholic Beverages II. The sources used are also included in the solution.