Legal Aspects of Business Decisions
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Japan - Taxes on Alcoholic Beverages Case and prepare a Case Brief
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The legal aspects of business decisions are examined.
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Case Brief
Tribunal :
The Japan-Taxes on Alcoholic Beverage Case was ruled by the appellate Body termed 'World Trade Organization' selected to give their valued judgment on the matters that had affected these international bodies (Carney, n.d).
The Panel that gave the ruling that had been confirmed by the WTO was made up of the following Panel members:
Chairman: Mr. Hardeep Puri
Panelists: Mr. Luzius Wasescha
Mr. Hugh McPhail
Parties :
The main parties on this case were Japan against Taxes on Alcoholic Beverages which involved the following nations: Canada, United States and European Community. In this case, the Plaintiffs were the Canada, the European Community and the United States. The Appellant was Japan seeking for the taxation of the imported alcoholic beverages.
Issues :
Was it proper for the Japanese excise taxes that had been placed on the varied imported alcoholic beverages to be higher that the domestic rates? Was this act in violation of the GATT Article III: 2, by virtue that the placed taxes were higher than the value stated by law?
In review of the ...
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