Environmentally Motivated Tax Distinctions and WTO Law: The European Commission's Green Paper on Integrated Product Policy in Light of the 'Like Product-' and 'PPM-' Debates

Quick, Reinhard

doi:10.1093/jiel/6.2.419

Cited by 12 publications

(4 citation statements)

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“…72 Oesch (2003, 459-460. 73 See Button (2004), 20-21, 40-41; see also Hufbauer et al (2009), 36-37. 74 Quick and Lau (2003), 431-433 with a critical assessment of consumer tastes and habits as a decisive criterion.…”

Section: Distinction Of Products Based On Their Process and Productiomentioning

confidence: 99%

“…However, first the scope of application of Article III GATT and the distinction between Article III:2 GATT and Article III:4 GATT are to be addressed. 48 See also Kommerskollegium (2009), 9-11;Quick and Lau (2003).…”

mentioning

confidence: 99%

“…74Quick and Lau (2003), 431–433 with a critical assessment of consumer tastes and habits as a decisive criterion.…”

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confidence: 99%

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Carbon-related border tax adjustment: mitigating climate change or restricting international trade?

Kaufmann

Weber

2011

World Trade Review

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: Border tax adjustments in the form of carbon taxes on products from countries with lax environmental production standards or in the form of a required participation in an emissions allowances' trading system have become a heavily debated issue under WTO law. Such an adjustment might be permissible if energy taxes as indirect taxes are applied on inputs during the production process. Compliance with the Most Favoured Nation principle has less practical importance than the not-yet settled likeness discussion under the National Treatment principle. Consequently, since the compatibility of carbon-related border tax adjustment measures is partly contested, potential justifications such as the conservation of exhaustible national resources or the protection of health (Art. XX GATT) become relevant. The application of the necessity and proportionality test requires that carbon measures are tailored so as to substantially contribute to the achievement of environmental objectives and do not create any arbitrary or unjustified discrimination.

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Section: Distinction Of Products Based On Their Process and Productiomentioning

confidence: 99%

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confidence: 99%

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Carbon-related border tax adjustment: mitigating climate change or restricting international trade?

Kaufmann

Weber

2011

World Trade Review

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“…Production processes that do not change the physical properties etc., of the product are considered to be irrelevant. In particular, it will be assumed that consumers' tastes and habits do not overcome the ''strong presumption of likeness [for physically identical products]'' (Quick and Lau 2003;Goh 2004). For both approaches, like products could be found in the case of BTA.…”

Section: Taxes On Imports As Illegal Discrimination?mentioning

confidence: 99%