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2019
Table of Contents
Summary..................................................................................................................................... 4
Español: .................................................................................................................................. 4
English: ................................................................................................................................... 7
glossary ...................................................................................................................................... 9
Español: .................................................................................................................................. 9
Ingles: ...................................................................................................................................... 9
Summary
Español:
Consultas
Queja de los Estados Unidos.
El 16 de marzo de 2004, los Estados Unidos solicitaron consultas con México sobre
ciertas medidas fiscales impuestas por México a los refrescos y otras bebidas que
usan cualquier edulcorante que no sea azúcar de caña.
Las medidas fiscales en cuestión incluyen: (i) un impuesto del 20 por ciento a los
refrescos y otras bebidas que usan cualquier edulcorante que no sea azúcar de caña
("impuesto a las bebidas"), que no se aplica a las bebidas que usan azúcar de caña; y
(ii) un impuesto del 20 por ciento sobre la puesta en marcha, mediación, agencia,
representación, corretaje, envío y distribución de refrescos y otras bebidas que usan
cualquier edulcorante que no sea azúcar de caña ("impuesto de distribución").
Los Estados Unidos consideran que estos impuestos son incompatibles con el artículo
III del GATT de 1994, en particular, el párrafo 2 del artículo III, primera y segunda
oración, y el párrafo 4 del artículo III.
Las medidas no están justificadas en virtud del apartado d) del artículo XX del GATT
de 1994.
En la reunión del OSD del 23 de enero de 2007, México informó al OSD que había
cumplido con sus obligaciones al retirar su medida sujeta a esta diferencia.
English:
Consultations
Complaint by the United States.
On 16 March 2004, the United States requested consultations with Mexico concerning
certain tax measures imposed by Mexico on soft drinks and other beverages that use any
sweetener other than cane sugar.
The tax measures concerned include: (i) a 20 percent tax on soft drinks and other
beverages that use any sweetener other than cane sugar (“beverage tax”), which is not
applied to beverages that use cane sugar; and (ii) a 20 percent tax on the commissioning,
mediation, agency, representation, brokerage, consignment and distribution of soft drinks
and other beverages that use any sweetener other than cane sugar (“distribution tax”).
The US considers that these taxes are inconsistent with Article III of GATT 1994, in
particular, Article III:2, first and second sentences, and Article III:4 thereof.
On 26 March 2004, Canada requested to join the consultations. On 14 May 2004, Mexico
informed the DSB that Mexico had accepted the requested of Canada to join the
consultations.
On 10 June 2004, the United Stated requested the establishment of a panel. At its meeting
on 22 June 2004, the DSB deferred the establishment of a panel.
Panel and Appellate Body proceedings
Further to a second request to establish a panel by the United States, the DSB established
a panel at its meeting on 6 July 2004. Canada, China, the European Communities, Japan
and Pakistan reserved their third-party rights. On 15 July 2004, Guatemala reserved its
third-party right. On 20 August 2004, Pakistan informed the DSB that it did not want to
participate as a third-party in the panel proceedings.
On 18 August 2004, the Panel was composed. On 1 February 2005, the Chairman of the
Panel informed the DSB that it expected to complete its work by the end of May 2005, as
envisaged in the timetable adopted after consultations with the parties. On 4 May 2005, the
Chairman of the Panel informed the DSB that it expected to complete its work in August
2005, and that this date took account of the time needed to translate the interim report into
Spanish prior to its issuance, as agreed with the parties.
On 7 October 2005, the Report of the Panel was circulated to Members. The Panel found:
The soft drink tax and the distribution tax, as imposed on imported sweeteners
and on imported soft drinks and syrups, are inconsistent with Article III:2 of
GATT 1994.
The soft drink tax, the distribution tax and the bookkeeping requirements, as
imposed on imported sweeteners, are inconsistent with Article III:4 of
GATT 1994.
The measures are not justified under Article XX(d) of GATT 1994.
On 6 December 2005, Mexico notified its decision to appeal to the Appellate Body certain
issues of law dealt with in the Panel report and certain legal interpretations developed by
the Panel. On 2 February 2006, the Appellate Body informed the DSB that it would not be
able to provide its Report within the 60-day period, and that it estimated that the Appellate
Body Report would be circulated to WTO Members no later than 6 March 2006.
On 6 March 2006, the Appellate Body Report was circulated to Members. The Appellate
Body found that the Panel did not err in rejecting Mexico's request that it decline to exercise
jurisdiction. In addition, the Appellate Body upheld, albeit for different reasons, the Panel's
finding that Mexico's measures do not constitute measures “to secure compliance with laws
or regulations” within the meaning of Article XX(d) of the GATT 1994 because that
provision does not permit WTO Members to take measures that seek to secure compliance
by another Member of that other Member's international obligations.
At its meeting on 24 March 2006, the DSB adopted the Appellate Body report and the
Panel report, as modified by the Appellate Body report.
Implementation of adopted reports
At the DSB meeting on 21 April 2006, Mexico informed the DSB that it would need a
reasonable period of time to implement the DSB recommendations and rulings in this
case. On 22 June 2006, the United States informed the DSB that discussions between the
parties had so far not allowed them to reach an agreement on the reasonable period of
time for Mexico to comply with the DSB recommendations and rulings. Therefore, the
United States requested that the reasonable period of time be determined through binding
arbitration pursuant to Article 21.3(c) of the DSU. On 3 July 2006, Mexico and the United
States informed the DSB that they had mutually agreed that the reasonable period of time
for Mexico to comply with the DSB recommendations and rulings shall be nine months and
eight days, expiring on 1 January 2007. However, if the Mexican Congress enacts
legislation between 1 December and 31 December 2006, the reasonable period of time
shall be ten months and seven days, expiring on 31 January 2007. In light of this
agreement, the United States withdrew its request for arbitration pursuant to Article
21.3(c) of the DSU.
At the DSB meeting on 23 January 2007, Mexico informed the DSB that it had complied
with its obligations by withdrawing its measure that was subject to this dispute.
glossary
Español:
Ingles: