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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.