philippines – TAXes on DISTILLED SPIRITS

Constitution of the Panel Established at the Requests of the European Union
and the United States

Note by the Secretariat

1.         At its meeting on 19 January 2010, the Dispute Settlement Body (DSB) established a panel pursuant to the request of the European Union in document WT/DS396/4, in accordance with Article 6 of the DSU (WT/DSB/M/278). At its meeting on 20 April 2010, the Dispute Settlement Body (DSB) established a panel pursuant to the request of the United States in document WT/DS403/4, in accordance with Article 6 of the DSU (WT/DSB/M/282), and agreed, as provided for in Article 9 of the Dispute Settlement Understanding (DSU) in respect of multiple complainants, that the panel established on 19 January 2010 to examine the complaint by the European Union, will also examine the United States' complaint.

2.         The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited by the parties to the dispute, the matter referred to the DSB by the European Union and the United States in documents WT/DS396/4 and WT/DS403/4 and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in those agreements."