Explore BrainMass

Japan - Taxes on Alcoholic Beverages

This content was STOLEN from BrainMass.com - View the original, and get the solution, here!

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

© BrainMass Inc. brainmass.com September 21, 2018, 2:00 pm ad1c9bdddf - https://brainmass.com/business/business-law/japan-taxes-on-alcoholic-beverages-569934

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.