On December 19, 2013, the European Union requested consultations with Brazil with respect to certain measures concerning taxation and charges in the automotive sector, the electronics and technology industry, goods produced in Free Trade Zones, and tax advantages for exporters. The European Union claims that the measures are inconsistent with:
•Articles I:1, II:1(b), III:2, III:4 and III:5 of the GATT 1994;
•Articles 3.1(a) and 3.1(b) of the SCM Agreement; and
•Articles 2.1 and 2.2 of the TRIMs Agreement.
On October 31, 2014, the European Union requested the establishment of a panel. At its meeting on December 17, 2014, the DSB established a panel. Argentina, Australia, Canada, Colombia, China, India, Japan, Korea, Russian, South Africa, Chinese Taipei, Turkey, and the United States reserved their third-party rights.
On March 16, 2015, the European Union requested the Director-General to compose the panel. On March 26, 2015, the Director-General composed the panel. On October 22, 2015, the Chairperson of the panel notified the DSB that the panel in DS497 was composed with the same persons as the panel in this dispute. The Chairperson also notified the DSB that pursuant to Article 9.3 and in agreement with the parties, this dispute and DS497 are following a harmonized procedure.
Complaint by Japan
On July 2, 2015, Japan requested consultations with Brazil with respect to certain measures concerning taxation and charges in the automotive sector, the electronics and technology industry, and tax advantages for exporters. Japan claims that the measures are inconsistent with:
•Articles I:1, II:1(b), III:2, III:4 and III:5 of the GATT 1994;
•Articles 3.1(a), 3.1(b) and 3.2 of the SCM Agreement; and
•Articles 2.1 and 2.2 of the TRIMs Agreement.
On September 17, 2015, Japan requested the establishment of a panel. At its meeting on September 28, 2015, the DSB established a panel. Argentina, Australia, China, the European Union, India, Korea, Russia, and the United States reserved their third-party rights. Following the agreement of the parties, the panel was composed on September 29, 2015. On October 22, 2015, the Chairperson of the panel notified the DSB that the panel in this dispute was composed with the same persons as the panel in DS472 (Brazil – Taxation (EU). The Chairperson also notified the DSB that pursuant to Article 9.3 and in agreement with the parties, this dispute and DS472 are following a harmonized proced.
| Brief Date | Brief Description |
|---|---|
| 04/01/2016 | U.S. Third Party Executive Summary |
| 03/29/2016 | U.S. Response to Brazil’s Question to Third Parties |
| 03/17/2016 | U.S. Response to the EU’s Questions to Third Parties |
| 02/24/2016 | U.S. Third Party Oral Statement |
| 01/15/2016 | U.S. Third Party Submission |
| Brief Date | Brief Description |
|---|---|
| 06/19/2018 | U.S. Third Participant Oral Statement |
| 10/26/2017 | U.S. Third Participant Submission |
| 10/26/2017 | Executive Summary of U.S. Third Participant Submission |
