Philippines – taxes on distilled spirits

Notification of an Appeal by the Philippines
under Article 16.4 and Article 17 of the Understanding on Rules
and Procedures Governing the Settlement of Disputes (DSU),
and under Rule 20(1) of the Working Procedures for Appellate Review

        The following notification, dated 23 September 2011, from the Delegation of the Republic of the Philippines, is being circulated to Members.

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1.                  Pursuant to Articles 16.4 and 17 of the Understanding on Rules and Procedures Governing the Settlement of Disputes ("DSU") and Rule 20 of the Working Procedures for Appellate Review (WT/AB/WP/6, 16 August 2010), the Republic of the Philippines ("the Philippines") hereby notifies the Dispute Settlement Body ("DSB") of its decision to appeal certain issues of law and legal interpretations in Philippines – Taxes on Distilled Spirits (WT/DS396, WT/DS403) ("Panel Report").  As set out in this notice of appeal, and pursuant to Article 17.13 of the DSU, the Philippines requests that the Appellate Body reverse or modify various legal findings and conclusions of the Panel, that result from the errors identified below.

2.                  Pursuant to Rule 20(2)(d)(iii) of the Working Procedures for Appellate Review, this notice of appeal includes an indicative list of the paragraphs of the Panel Report containing the alleged errors, without prejudice to the Philippines' ability to refer to other paragraphs of the Panel Report in the context of its appeal.