Philippines – taxes on distilled spirits
Notification
of an Other Appeal by the European Union
under Article 16.4 and Article 17 of the Understanding on Rules
and Procedures Governing the Settlement of Disputes (DSU),
and under Rule 23(1) of the Working
Procedures for Appellate Review
The
following notification, dated 28 September 2011, from the Delegation of the
European Union, is being circulated to Members.
_______________
Pursuant to
Articles 16.4 and 17 of the DSU, the
European Union hereby notifies to the Dispute Settlement Body its decision to
appeal to the Appellate Body certain issues of law covered and certain legal
interpretations developed by the Panel in Philippines — Taxes on Distilled Spirits (WT/DS396,
WT/DS403) ("Panel
Report"). Pursuant
to Rule 23(1) of the Working Procedures
for Appellate Review, the European Union simultaneously files this Notice
of Other Appeal with the Appellate Body Secretariat.
For the reasons
further elaborated in its submissions to the Appellate Body, the European Union
appeals, and requests the Appellate Body to reverse, modify or declare moot and
of no legal effect the findings and conclusions of the Panel, with respect to
the following errors of law and legal interpretations contained in the Panel
Report, and to complete the analysis[1]:
[1] 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 ability of the European Union to
refer to other paragraphs of the Panel Report in the context of its appeal.