WTO框架下补贴利益法律问题研究
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摘要
补贴利益是《补贴与反补贴措施协定》框架下认定政府行为构成补贴的重要构成要件,对我国应对反补贴调查具有重要意义,但是目前理论界尚未对补贴利益进行系统而全面的整理研究,无法有效指导实践。本文以WTO法律文本为依托,以争端解决机构现有与补贴、补贴利益相关的案例为考察基础,综合运用条约解释、实证研究以及比较分析的方法,对与补贴利益相关的问题进行了一番探讨,以期对我国的理论和实践有所裨益。
本文包括引言、正文和结论三个部分。引言对本文问题的提出和论证思路做了一番阐述。
正文主要分为以下四个部分:
第一部分是对补贴利益的概述。在这一部分,笔者从分析补贴的概念和构成要件出发,通过考察研究经济意义上补贴的定义、法律意义上补贴的定义以及补贴的相关构成要件,对补贴利益进行了界定,为下文探讨补贴利益与相关概念的区别以及联系奠定了理论基础。
第二部分采用规范解释和实证案例研究的方法,通过对《补贴协定与反补贴措施协定》相关条文进行解释,并整理WTO争端解决机构现行的与补贴利益相关的案例,分别对补贴利益和财政资助之间的关系、补贴利益的衡量标准、补贴利益衡量中市场的界定以及补贴利益和专向性的关系等重大问题进行了专门探讨。本部分为下文进一步分析补贴利益的传递问题奠定了辨析的基础。
第三部分主要研究补贴利益传递问题。该部分首先对WTO目前和补贴利益传递有关的案例进行了分类研究,总结归纳了三种不同类型的补贴利益传递。在此基础上通过考察相关案例,阐述了补贴利益传递分析的法律依据,补贴利益传递分析中不得进行事前推定以及如何认定利益是否进行了传递等核心问题。同时关注了多哈回合谈判中关于利益传递部分的修改。
第四部分结合我国在遭受他国反补贴调查过程面临的与补贴利益有关的现实困境,通过评议多哈回合谈判中关于利益传递部分的争议,对我国如何应对反补贴调查提出了若干建议。
在以上论证的基础上,本文得出如下结论:补贴利益是独立于财政资助的补贴的构成要件,两者是呈现形式和效果要件的关系;专向性为补贴利益划定了对象范围;补贴利益的衡量标准是市场;在补贴利益传递分析时不能进行推定,而是要通过“公平交易”和“市场价格”的标准看补贴是否发生了传递。我国要充分运用WTO争端解决机构在相关案件中确定的具体原则,应对他国对我国的反补贴调查。
The benefit of subsidy defines a key constituent element under SCM Agreement with which government action may fall under the category of subsidy. It is of great importance for China to respond to countervailing investigations launched by other countries. Currently, however, the theoretical realm has not yet seen a systematic and overall research and combing of the benefit of subsides, which means no effective guidance will be given to the practical field. This article, with WTO legal texts as the underpinning, by reviewing existing WTO cases and with treaty interpretation, pragmatic research and comparison as its approaches, renders a comprehensive analysis of benefit of subsidies, in hopes of being conducive to both the theoretical and practical realms.
This paper includes three parts, namely introduction, main body and conclusion. Introduction expounds on the raising of the issues and the thought trails of reasoning.
The main body is divided into four parts:
The first part is the introduction of benefit of subsidies. In this part, the definition of subsidies from both economic and legal perspectives has been analysed, followed by the analysis of the constituent elements of subsidies. On the basis of the analysis, benefit of subsidies has been defined, so as to lay a solid foundation for its differentiation from other concepts in the following parts.
The second part, based on the method of treaty interpretation and reviewing the relevant cases, differentiates benefit of subsidies from financial contribution, discusses the benchmark of determining the benefit and distinguish between benefit of subsidies and specificity. This part serves as the basis on which the pass though of benefit will be analysed.
The third part deals with the pass-through of benefit.The existing cases concerning benefit is categorized and reviewed in this part. Based on these analysis, the legal basis of pass-through of benefit, no assumption before investigation and how the benefit is passed through are analysed. Focus also goes to issues still being negotiated during the Doha Round.
The fourth part advises on how China should respond to the countervailing investigations based on the analysis of statue quo.
Based on the aforesaid analysis, the following conclusions is drawn: benefit of subsidies is the constituent element of subsidies independent of financial contribution, the relationship being the form and the effect; specificity defines the object of benefit; the benchmark of determing the benefit is market; the pass-through of benefit cannot be assumed, it depends on arm’s length transaction and fair price. China should take full advantage of the principles established by DSB in response to the investigations launched by other countries.
本文包括引言、正文和结论三个部分。引言对本文问题的提出和论证思路做了一番阐述。
正文主要分为以下四个部分:
第一部分是对补贴利益的概述。在这一部分,笔者从分析补贴的概念和构成要件出发,通过考察研究经济意义上补贴的定义、法律意义上补贴的定义以及补贴的相关构成要件,对补贴利益进行了界定,为下文探讨补贴利益与相关概念的区别以及联系奠定了理论基础。
第二部分采用规范解释和实证案例研究的方法,通过对《补贴协定与反补贴措施协定》相关条文进行解释,并整理WTO争端解决机构现行的与补贴利益相关的案例,分别对补贴利益和财政资助之间的关系、补贴利益的衡量标准、补贴利益衡量中市场的界定以及补贴利益和专向性的关系等重大问题进行了专门探讨。本部分为下文进一步分析补贴利益的传递问题奠定了辨析的基础。
第三部分主要研究补贴利益传递问题。该部分首先对WTO目前和补贴利益传递有关的案例进行了分类研究,总结归纳了三种不同类型的补贴利益传递。在此基础上通过考察相关案例,阐述了补贴利益传递分析的法律依据,补贴利益传递分析中不得进行事前推定以及如何认定利益是否进行了传递等核心问题。同时关注了多哈回合谈判中关于利益传递部分的修改。
第四部分结合我国在遭受他国反补贴调查过程面临的与补贴利益有关的现实困境,通过评议多哈回合谈判中关于利益传递部分的争议,对我国如何应对反补贴调查提出了若干建议。
在以上论证的基础上,本文得出如下结论:补贴利益是独立于财政资助的补贴的构成要件,两者是呈现形式和效果要件的关系;专向性为补贴利益划定了对象范围;补贴利益的衡量标准是市场;在补贴利益传递分析时不能进行推定,而是要通过“公平交易”和“市场价格”的标准看补贴是否发生了传递。我国要充分运用WTO争端解决机构在相关案件中确定的具体原则,应对他国对我国的反补贴调查。
The benefit of subsidy defines a key constituent element under SCM Agreement with which government action may fall under the category of subsidy. It is of great importance for China to respond to countervailing investigations launched by other countries. Currently, however, the theoretical realm has not yet seen a systematic and overall research and combing of the benefit of subsides, which means no effective guidance will be given to the practical field. This article, with WTO legal texts as the underpinning, by reviewing existing WTO cases and with treaty interpretation, pragmatic research and comparison as its approaches, renders a comprehensive analysis of benefit of subsidies, in hopes of being conducive to both the theoretical and practical realms.
This paper includes three parts, namely introduction, main body and conclusion. Introduction expounds on the raising of the issues and the thought trails of reasoning.
The main body is divided into four parts:
The first part is the introduction of benefit of subsidies. In this part, the definition of subsidies from both economic and legal perspectives has been analysed, followed by the analysis of the constituent elements of subsidies. On the basis of the analysis, benefit of subsidies has been defined, so as to lay a solid foundation for its differentiation from other concepts in the following parts.
The second part, based on the method of treaty interpretation and reviewing the relevant cases, differentiates benefit of subsidies from financial contribution, discusses the benchmark of determining the benefit and distinguish between benefit of subsidies and specificity. This part serves as the basis on which the pass though of benefit will be analysed.
The third part deals with the pass-through of benefit.The existing cases concerning benefit is categorized and reviewed in this part. Based on these analysis, the legal basis of pass-through of benefit, no assumption before investigation and how the benefit is passed through are analysed. Focus also goes to issues still being negotiated during the Doha Round.
The fourth part advises on how China should respond to the countervailing investigations based on the analysis of statue quo.
Based on the aforesaid analysis, the following conclusions is drawn: benefit of subsidies is the constituent element of subsidies independent of financial contribution, the relationship being the form and the effect; specificity defines the object of benefit; the benchmark of determing the benefit is market; the pass-through of benefit cannot be assumed, it depends on arm’s length transaction and fair price. China should take full advantage of the principles established by DSB in response to the investigations launched by other countries.
引文
[1]单一:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版。
[2]甘瑛:《WTO补贴与反补贴法律与实践研究》,法律出版社,2009年版。
[3]卜海:《国际经济中的补贴与反补贴》,中国经济出版社,2009年版。
[4]甘瑛:《国际货物贸易中的补贴与反补贴法律问题研究》,法律出版社,2005年版。
[5]李本:《补贴与反补贴制度分析》,北京大学出版社,2005年版。
[6]朱榄叶:《世界贸易组织国际贸易纠纷案例评析1995一2002))下册,法律出版社,2004年版。
[7]段爱群:《法律较量与政策权衡一WTO中补贴与反补贴规则的实证分析》,经济科学出版社,2005年版。
[8]马楚:《WTO补贴与反补贴规则》,广东人民出版社,2001年版。
[9]邹琪等著:《反补贴与中国产业安全》,上海财经大学出版社,2006年版。
[10]刘敬东:《中国入世议定书解读一兼评世界贸易组织法律制度》,中国人民公安
[11]大学出版社,2004年版。
[12]《中国加入世界贸易组织法律文件解读》,对外经济贸易大学出版社,2002年版。
[13]蔡春林、高维新等:《贸易救济法》,对外经济贸易大学出版社,2006年版。
[14]李双元:《世界贸易组织规则研究的理论与案例》,人民法院出版社,2004年版。
[15]叶全良,王世春:《国际商务与反补贴》,人民出版社,2005年版。
[16]王琴华:《补贴与反补贴问题研究》,中国经济出版社,2002年版。
[17]彭岳:《贸易补贴的法律规制,法律出版社2007年版。
[18] E.-U.彼德斯曼:《国际经济法的宪法功能与宪法问题》,高等教育出版社,2004年版。
[1] John H. Jackson, The World Trading System:Law and Policy of International Economic Relations , The MIT Press, 1997.
[1]白巴根:“国有企业的私有化与反补贴税”,载《太平洋学报》2006年第10期。
[2]李琳:《反补贴法中私有化问题之法律研究》,对外经济贸易大学硕士学位论文,2006年4月。
[3]周天:“平衡税制度中补贴之研究”,载《中原财经法学》1999年12期。
[4]陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年第3期。
[5]王燕:《补贴利益的认定》,中国政法大学硕士论文,2007年3月。
[6]余莹:“WTO反补贴规则下我国国企补贴的特殊法律问题”,载《中南民族大学学报》2007年第6期。
[7]高翔:“欧盟诉韩国影响商船贸易措施案解析”,载《世界海运》2007年第30卷第1期。
[8]白巴根:“‘后私有化企业’与反补贴税”,载《法学家》2005年第4期。
[9]秦国荣:“WTO反补贴措施:价值理念与制度功能”,载《法学家》2006年第4期。
[10]刘焕礼:“略论WTO反补贴立法中‘利益’的确定”,载《淮海工学院学报》2006年3月第4卷第1期。
[11]蒋奋:“论WTO《补贴与反补贴措施协定》中‘利益’的判断标准”,载《法治研究》2007年第7期。
[12]刘艳云:“我国应对反补贴问题的思考”,载《河北法学》2009年6月第27卷第6期。
[13]丁燕:《WTO框架下中国国有企业补贴法律问顾研究》,厦门大学硕士学位论文,2008年4月。
[14]高翔:“国家支持船舶工业发展措施及其法律性质分析”,载《中国海事》2006年第11期。
[1] John A. Ragosta & Howard M. Shanker, Specifity of Subsidy Benefits in U.S. Department of Commerce Countervailing Duty Determinations, 25 Law & Pol'y Int'l Bus.
[2] David A. Gantz,A Post-URUGUAY Round Introduction to International Trade Law in the United States, 12 Ariz. J. Int'l & Comp. L. 1(1995).
[3] Ivan Krmpotic, Brazil--Aircraft: Qualitative and Temporal Aspects Of "Withdrawal" Under Scm Article 4.7,33 Law & Pol'y Int'l Bus. 653(2002).
[4] Richard Diamond,Privatization and the Definition of Subsidy: A Critical Study of Appellate Body Texturalism, Journal of International Economic Law (2008).
[5] David Rushford, Subsidies and Privatization: Protectionism’s Integral Role in United States Trade Law, U.C. Davis Law Review (1999).
[6] Shane Spradlin, The Aircraft Subsidies Dispute in the GATT's URUGUAY Round, Journal of Air Law and Commerce,1995.
[7] Julia Ya Qin, WTO Regulation of Subsidies to State-owned Enterprises (SOES)—A Critical Appraisal of the China Accession Protocol, Journal of International Economic Law(2004).
[8] William A. Gillon, The Panel Report In The U.S.-Brazil Cotton Dispute: Wto Subsidy Rules Confront U.S. Agriculture, Drake Journal of Agricultural Law (2005).
[9] Pieter Matthijs Alexander, The Specificity Test Under U.S. Countervailing Duty Law, Michigan Journal of International Law (1989).
[10] Christoph Lehmann, The Definition Of 'Domestic Subsidy' Under United States Countervailing Duty Law, Texas International Law Journal (1987).
[1] World Trade Report 2006: Exploring the Links between Subsidies, Trade and WTO.WTO[R].2006.
[2] Tariff Act of the United States.
[3] Panel Report on United States– Tax Treatment for "Foreign Sales Corporations, WT/DS108/R.
[4] AB Report on United States– Tax Treatment for "Foreign Sales Corporations, WT/DS108/AB/R.
[5] Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, WT/DS70/R.
[6] AB Report on Canada-Measures Affecting the Export of Civilian Aircraft, WT/DS70/AB/R.
[7] AB Report on Brazil– Export Financing Program for Aircraft, WT/DS46/AB/R.
[8] European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, WT/DS299/R.
[9] Panel Report on United States– Subsidies On Upland Cotton, WT/DS267/R.
[10] AB Report on United States– Subsidies On Upland Cotton, WT/DS267/AB/R.
[11] Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, WT/DS236/R.
[12] AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, WT/DS236/AB/R.
[13] Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, WT/DS299/R.
[14] Panel Report on United States– Countervailing Measures Concerning CertainProducts From The European Communities,WT/DS212/ R.
[15] AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, WT/DS212/AB/R.
[16] Panel Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, WT/DS138/R.
[17] AB Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, WT/DS138/AB/R.
[18] Communication from Canada, TN/RL/W/112.
[19] Communication from Brazil, TN/RL/W/193.
1 801 F2d 1308 Georgetown Steel Corporation v. United States,该案的上诉号为Appeal No. 85-2805.
2该协定的引文全称是“Agreement on Subsidies and Countervailing Measures”,一般简称为ASCM。
3 Black’s Law Dictionary关于subsidy的英文定义1. A grant, usu. made by the government, to any enterprise whose promotion is considered to be in the public interest. ? Although governments sometimes make direct payments (such as cash grants), subsidies are usu. indirect. They may take the form of research-and-development support, tax breaks, provision of raw materials at below-market prices, or low-interest loans or low-interest export credits guaranteed by a government agency.—Also termed grant. 2. A specific financial contribution by a foreign government or public entity conferring a benefit on exporters to the United States. ? Such a subsidy is countervailable under 19 USCA§§1671, 1677.
4周天:“平衡税制度中补贴之研究”,载《中原财经法学》1999年12月,第116页。
5单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
6陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年5月第38卷第3期,第125页。
7向国内出口商品生产者提供的以提高其增值性产品的生产和出口能力的补贴,称为国内补贴或生产补贴。
8单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
10该标题的英文原文为“Definition of Subsidy”.
13 John H. Jackson, The World Trading System: Law and Policy of International Economic Relations , The MIT Press, 1997, p291.
14单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
16 United States– Tax Treatment for "Foreign Sales Corporations", WT/DS108.
17外销公司是在其他国家或者美国关税领土之外的其他由美国所有的地区简历的公司。如果外销公司符合一定的条件,那么其一部分收入就可以在国内免税。具体请见美国外销公司税收的特殊措施见WT/DS108/R, Panel Report on United States– Tax Treatment for "Foreign Sales Corporations", PP.1-2.
18 WT/DS108/R, Panel Report on United States– Tax Treatment for "Foreign Sales Corporations", P.294.
19 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", P.8.
20 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", P.9.
21 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", p32.
22 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", p32.
23单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第14页。
25该第1.2条的英文原文为A subsidy as defined in paragraph 1 shall be subject to the provisions of Part II or shall be subject to the provisions of Part III or V only if such a subsidy is specific in accordance with the provisions of Article 2.实际上,笔者认为可以翻译成“第一款界定的补贴只有根据第2条满足专向性才受到第二部分或者第三部分或者第五部分的规制”,这样更能凸显出“专向性”和“补贴利益“之间的关系,当然笔者仍然认同文中所引的翻译。
28 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.1, p1.
29 WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para2.1,p2.
30巴西的具体诉讼请求见WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para3.1,pp2-3.
31 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para9.97, p175.
32 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
33 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
34 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.157, p39.
35单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第14页。
36很重要的一点是该案在对利益的解释过程中提出了如何认定利益的判断标准,或者说对利益是如何体现出来的进行了解释,这在后文将会进行进一步的阐述。
37王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第4页。
38王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第4-5页。
39李本著:《补贴与反补贴制度分析》,北京大学出版社2005年版,第36页。
40第14条英文题为“Calculation of the Amount of a Subsidy in Terms of the Benefit to the Recipient”,中文题为“以接受者所获利益计算补贴的金额”。
41 John H. Jackson, The World Trading System:Law and Policy of International Economic Relations , The MIT Press, 1997,p243。
42对于该几种形式,一般认为是属于穷尽的列举,但也有学者提出了不同的观点。实践中,争端解决机构普遍认为必须满足这四种财政资助的要件,但是开始倾向于扩大其范围。笔者只是在此简略地提到,由于并不是本文所重点关注的,所以不再作进一步的阐述。
43段爱群著:《法律较量与政策权衡—WTO中补贴与反补贴规则的实证分析》,经济科学出版社,2005年版,第17页。
44单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第191页。
45 Brazil– Export Financing Program for Aircraft, WT/DS46.
46此案和前面提到的加拿大-巴西民用航空器案件不是同一案件,两国在两案件中的当事人地位不同,在此案中加拿大为申诉方,而在前文提及的案件中巴西为申诉方。
47 WT/DS46/AB/R, AB Report on Brazil– Export Financing Program for Aircraft, para.4, p2.
48 Moreover, the Panel compounded its error in finding that the "financial contribution" in the case of PROEX subsidies is not a "potential direct transfer of funds" by reasoning that a letter of commitment does not confer a "benefit".WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.157, p45.
49 WT/DS46/AB/R, AB Report on Brazil– Export Financing Program for Aircraft, para.157, p45.
50王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第6页。
51笔者在注释33中已经提到,争端解决机构可能会有扩大财政资助类型的倾向,但是到目前为止,对相关案件的裁决中还是认为第1条关于财政资助的类型的列举是穷尽性列举。
52 WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.4, p4.
53 WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.4, p6.
54单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第53页。
55 WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.98, p175.
56附件4的标题为“从价补贴总额的计算”,英文为“Calculation Of The Total Ad Valorem Subsidization (Paragraph 1(A) Of Article 6)”,该附件第1条的引文原文为“Any calculation of the amount of a subsidy for the purpose of paragraph 1(a) of Article 6 shall be done in terms of the cost to the granting government”。
57 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.107, p176.
58 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
59 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.153, p38.
60 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
61 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.156,p39.
62 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.157,p39-40.
63 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.159,p40.
64《东京守则》的24个缔约方没能对“补贴”的定义达成一致意见,笔者在前文中已经提及。主要原因就在于对财政资助以及补贴利益关系的不同看法。
65当然,在本章中只是从一般的角度对补贴利益的衡量作出评述,对于利益的接受者和受益人进行怎样的区分,这将会在补贴利益的传递中做进一步论述。
66 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
67 European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea , WT/DS299.
68 WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea,para.7.189, p.59.
69 WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea,para.7.189, p.59.
70 United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257.
71 WT/DS257/AB/R, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada,Para.87, p.35.
72 United States– Subsidies On Upland Cotton, WT/DS267.
73 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437,p332.
74 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1429,p331.
75 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437,p332.
76 WT/DS267/AB/R, AB Report on United States– Subsidies On Upland Cotton, para.408, pp.152-153.
77 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437, p332.
78 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain softwood Lumber From Canada-Lumber CVDs,para.77,p.29.
79 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain softwood Lumber From Canada-Lumber CVDs,para.87,pp.35-36.
80 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
81 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
82 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
83 WT/DS257/AB/R, AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada ,para.99,p.40.
84 WT/DS257/AB/R, AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada ,para.99,p.40.
85见WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea中的factual aspects, p.2.
86 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.184,p.58.
87 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.184,p.58.
88 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain Softwood Lumber From Canada-Lumber CVDs,para.90,p.37.
90 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
91 John A. Ragosta & Howard M. Shanker, Specificity Of Subsidy Benefits In U.S. Department Of Commerce Countervailing Duty Determinations, Law and Policy in International Business, 25 Law & Pol'y Int'l Bus.1994, p.640.
92 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
93 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.212, p.66.
94单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第109页。
95单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第109页。
97全称是“美国对加拿大针叶木材最终反补贴税裁定”案,United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada , WT/DS257/R, 29 August 2003.
98 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.2, p.2.
99 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.3, p.3.
100全称是“美国对源自英国的热轧铅铋碳钢产品征收反补贴税”案,United States– Imposition of Countervailing Duties on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating in the United Kingdom, WT/DS138/AB/R.
101全称是“美国对某些欧共体产品的进口措施”案,United States - Import Measures On Certain Products From The European Communities, WT/DS165/AB/R11, December 2000.
102在美国-欧盟产品案中,上诉机构报告指出在英国铅铋案中美国使用的是Gama法。该GAMA方法又被称为“部分残留法”,参见白巴根,“‘后私有化企业’与反补贴税”,载《法学家》2005年第4期,第142页。
103 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.12, p.5.
104 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.12, p.5.
105 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.14, p.7.
106 WT/DS273, Korea– Measures Affecting Trade In Commercial Vessels.
107高翔:“欧盟诉韩国影响商船贸易措施案解析”,载《世界海运》2007年第30卷第1期,第54页。
108 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities,para.108, p.46.
109 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities,para.115, p.49.
110 World Trade Report 2006: Exploring the Links between Subsidies, Trade and WTO.见www.wto.org,最后访问时间2010年3月11日。
111 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, para.139, p55. Where the subsidies at issues are received by someone other than the producer of investigated products, the question arises whether there is subsidization in respect of that product.
112 WT/DS138/R, Panel Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, footnote 69,p31.
116 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.140, p55.
117 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.141, p.56.
118 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.141, p.56.
119 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.142, p.56.
120 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.142, p.56.
121 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.138, p.55.
122 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
123 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p50.
124 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
125 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
126 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.117, p.47.
127 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.117, p.47.
128 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products FromThe European Communities, para.124,p.52.
129 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.123,p.51.
130 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.126,p.52.
131单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第110页。
133 TN/RL/W/112, Communication from Canada, p.2.
134 TN/RL/W/112, Communication from Canada, p.2.
135 TN/RL/W/112, Communication from Canada, p.2.
136 TN/RL/W/193, Communication from Brazil,pp.1-2.
137 TN/RL/W/193, Communication from Brazil,pp.1-2.
138 TN/RL/W/193, Communication from Brazil,pp.1-2.
139 TN/RL/W/193, Communication from Brazil,pp.2-3.
140 U.S. Trade Rights Enforcement Act.
141余莹:“WTO反补贴规则下我国国企补贴的特殊法律问题”,载《中南民族大学学报》2007年第6期,第111页。
142见www.cacs.gov.cn,最后访问日期2010年2月11日。
143见http://finance.people.com.cn/GB/10219235.html,最后访问日期2010年3月11日。
144陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年第3期,第125页。
145丁燕:《WTO框架下中国国有企业补贴法律问顾研究》,厦门大学硕士学位论文2008年4月,第15页。
146白巴根:“国有企业的私有化与反补贴税”,载《太平洋学报》2006年第10期,第44页。
[2]甘瑛:《WTO补贴与反补贴法律与实践研究》,法律出版社,2009年版。
[3]卜海:《国际经济中的补贴与反补贴》,中国经济出版社,2009年版。
[4]甘瑛:《国际货物贸易中的补贴与反补贴法律问题研究》,法律出版社,2005年版。
[5]李本:《补贴与反补贴制度分析》,北京大学出版社,2005年版。
[6]朱榄叶:《世界贸易组织国际贸易纠纷案例评析1995一2002))下册,法律出版社,2004年版。
[7]段爱群:《法律较量与政策权衡一WTO中补贴与反补贴规则的实证分析》,经济科学出版社,2005年版。
[8]马楚:《WTO补贴与反补贴规则》,广东人民出版社,2001年版。
[9]邹琪等著:《反补贴与中国产业安全》,上海财经大学出版社,2006年版。
[10]刘敬东:《中国入世议定书解读一兼评世界贸易组织法律制度》,中国人民公安
[11]大学出版社,2004年版。
[12]《中国加入世界贸易组织法律文件解读》,对外经济贸易大学出版社,2002年版。
[13]蔡春林、高维新等:《贸易救济法》,对外经济贸易大学出版社,2006年版。
[14]李双元:《世界贸易组织规则研究的理论与案例》,人民法院出版社,2004年版。
[15]叶全良,王世春:《国际商务与反补贴》,人民出版社,2005年版。
[16]王琴华:《补贴与反补贴问题研究》,中国经济出版社,2002年版。
[17]彭岳:《贸易补贴的法律规制,法律出版社2007年版。
[18] E.-U.彼德斯曼:《国际经济法的宪法功能与宪法问题》,高等教育出版社,2004年版。
[1] John H. Jackson, The World Trading System:Law and Policy of International Economic Relations , The MIT Press, 1997.
[1]白巴根:“国有企业的私有化与反补贴税”,载《太平洋学报》2006年第10期。
[2]李琳:《反补贴法中私有化问题之法律研究》,对外经济贸易大学硕士学位论文,2006年4月。
[3]周天:“平衡税制度中补贴之研究”,载《中原财经法学》1999年12期。
[4]陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年第3期。
[5]王燕:《补贴利益的认定》,中国政法大学硕士论文,2007年3月。
[6]余莹:“WTO反补贴规则下我国国企补贴的特殊法律问题”,载《中南民族大学学报》2007年第6期。
[7]高翔:“欧盟诉韩国影响商船贸易措施案解析”,载《世界海运》2007年第30卷第1期。
[8]白巴根:“‘后私有化企业’与反补贴税”,载《法学家》2005年第4期。
[9]秦国荣:“WTO反补贴措施:价值理念与制度功能”,载《法学家》2006年第4期。
[10]刘焕礼:“略论WTO反补贴立法中‘利益’的确定”,载《淮海工学院学报》2006年3月第4卷第1期。
[11]蒋奋:“论WTO《补贴与反补贴措施协定》中‘利益’的判断标准”,载《法治研究》2007年第7期。
[12]刘艳云:“我国应对反补贴问题的思考”,载《河北法学》2009年6月第27卷第6期。
[13]丁燕:《WTO框架下中国国有企业补贴法律问顾研究》,厦门大学硕士学位论文,2008年4月。
[14]高翔:“国家支持船舶工业发展措施及其法律性质分析”,载《中国海事》2006年第11期。
[1] John A. Ragosta & Howard M. Shanker, Specifity of Subsidy Benefits in U.S. Department of Commerce Countervailing Duty Determinations, 25 Law & Pol'y Int'l Bus.
[2] David A. Gantz,A Post-URUGUAY Round Introduction to International Trade Law in the United States, 12 Ariz. J. Int'l & Comp. L. 1(1995).
[3] Ivan Krmpotic, Brazil--Aircraft: Qualitative and Temporal Aspects Of "Withdrawal" Under Scm Article 4.7,33 Law & Pol'y Int'l Bus. 653(2002).
[4] Richard Diamond,Privatization and the Definition of Subsidy: A Critical Study of Appellate Body Texturalism, Journal of International Economic Law (2008).
[5] David Rushford, Subsidies and Privatization: Protectionism’s Integral Role in United States Trade Law, U.C. Davis Law Review (1999).
[6] Shane Spradlin, The Aircraft Subsidies Dispute in the GATT's URUGUAY Round, Journal of Air Law and Commerce,1995.
[7] Julia Ya Qin, WTO Regulation of Subsidies to State-owned Enterprises (SOES)—A Critical Appraisal of the China Accession Protocol, Journal of International Economic Law(2004).
[8] William A. Gillon, The Panel Report In The U.S.-Brazil Cotton Dispute: Wto Subsidy Rules Confront U.S. Agriculture, Drake Journal of Agricultural Law (2005).
[9] Pieter Matthijs Alexander, The Specificity Test Under U.S. Countervailing Duty Law, Michigan Journal of International Law (1989).
[10] Christoph Lehmann, The Definition Of 'Domestic Subsidy' Under United States Countervailing Duty Law, Texas International Law Journal (1987).
[1] World Trade Report 2006: Exploring the Links between Subsidies, Trade and WTO.WTO[R].2006.
[2] Tariff Act of the United States.
[3] Panel Report on United States– Tax Treatment for "Foreign Sales Corporations, WT/DS108/R.
[4] AB Report on United States– Tax Treatment for "Foreign Sales Corporations, WT/DS108/AB/R.
[5] Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, WT/DS70/R.
[6] AB Report on Canada-Measures Affecting the Export of Civilian Aircraft, WT/DS70/AB/R.
[7] AB Report on Brazil– Export Financing Program for Aircraft, WT/DS46/AB/R.
[8] European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, WT/DS299/R.
[9] Panel Report on United States– Subsidies On Upland Cotton, WT/DS267/R.
[10] AB Report on United States– Subsidies On Upland Cotton, WT/DS267/AB/R.
[11] Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, WT/DS236/R.
[12] AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, WT/DS236/AB/R.
[13] Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, WT/DS299/R.
[14] Panel Report on United States– Countervailing Measures Concerning CertainProducts From The European Communities,WT/DS212/ R.
[15] AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, WT/DS212/AB/R.
[16] Panel Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, WT/DS138/R.
[17] AB Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, WT/DS138/AB/R.
[18] Communication from Canada, TN/RL/W/112.
[19] Communication from Brazil, TN/RL/W/193.
1 801 F2d 1308 Georgetown Steel Corporation v. United States,该案的上诉号为Appeal No. 85-2805.
2该协定的引文全称是“Agreement on Subsidies and Countervailing Measures”,一般简称为ASCM。
3 Black’s Law Dictionary关于subsidy的英文定义1. A grant, usu. made by the government, to any enterprise whose promotion is considered to be in the public interest. ? Although governments sometimes make direct payments (such as cash grants), subsidies are usu. indirect. They may take the form of research-and-development support, tax breaks, provision of raw materials at below-market prices, or low-interest loans or low-interest export credits guaranteed by a government agency.—Also termed grant. 2. A specific financial contribution by a foreign government or public entity conferring a benefit on exporters to the United States. ? Such a subsidy is countervailable under 19 USCA§§1671, 1677.
4周天:“平衡税制度中补贴之研究”,载《中原财经法学》1999年12月,第116页。
5单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
6陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年5月第38卷第3期,第125页。
7向国内出口商品生产者提供的以提高其增值性产品的生产和出口能力的补贴,称为国内补贴或生产补贴。
8单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
10该标题的英文原文为“Definition of Subsidy”.
13 John H. Jackson, The World Trading System: Law and Policy of International Economic Relations , The MIT Press, 1997, p291.
14单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第12页。
16 United States– Tax Treatment for "Foreign Sales Corporations", WT/DS108.
17外销公司是在其他国家或者美国关税领土之外的其他由美国所有的地区简历的公司。如果外销公司符合一定的条件,那么其一部分收入就可以在国内免税。具体请见美国外销公司税收的特殊措施见WT/DS108/R, Panel Report on United States– Tax Treatment for "Foreign Sales Corporations", PP.1-2.
18 WT/DS108/R, Panel Report on United States– Tax Treatment for "Foreign Sales Corporations", P.294.
19 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", P.8.
20 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", P.9.
21 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", p32.
22 WT/DS108/AB/R, AB Report on United States– Tax Treatment for "Foreign Sales Corporations", p32.
23单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第14页。
25该第1.2条的英文原文为A subsidy as defined in paragraph 1 shall be subject to the provisions of Part II or shall be subject to the provisions of Part III or V only if such a subsidy is specific in accordance with the provisions of Article 2.实际上,笔者认为可以翻译成“第一款界定的补贴只有根据第2条满足专向性才受到第二部分或者第三部分或者第五部分的规制”,这样更能凸显出“专向性”和“补贴利益“之间的关系,当然笔者仍然认同文中所引的翻译。
28 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.1, p1.
29 WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para2.1,p2.
30巴西的具体诉讼请求见WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para3.1,pp2-3.
31 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft, para9.97, p175.
32 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
33 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
34 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.157, p39.
35单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第14页。
36很重要的一点是该案在对利益的解释过程中提出了如何认定利益的判断标准,或者说对利益是如何体现出来的进行了解释,这在后文将会进行进一步的阐述。
37王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第4页。
38王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第4-5页。
39李本著:《补贴与反补贴制度分析》,北京大学出版社2005年版,第36页。
40第14条英文题为“Calculation of the Amount of a Subsidy in Terms of the Benefit to the Recipient”,中文题为“以接受者所获利益计算补贴的金额”。
41 John H. Jackson, The World Trading System:Law and Policy of International Economic Relations , The MIT Press, 1997,p243。
42对于该几种形式,一般认为是属于穷尽的列举,但也有学者提出了不同的观点。实践中,争端解决机构普遍认为必须满足这四种财政资助的要件,但是开始倾向于扩大其范围。笔者只是在此简略地提到,由于并不是本文所重点关注的,所以不再作进一步的阐述。
43段爱群著:《法律较量与政策权衡—WTO中补贴与反补贴规则的实证分析》,经济科学出版社,2005年版,第17页。
44单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第191页。
45 Brazil– Export Financing Program for Aircraft, WT/DS46.
46此案和前面提到的加拿大-巴西民用航空器案件不是同一案件,两国在两案件中的当事人地位不同,在此案中加拿大为申诉方,而在前文提及的案件中巴西为申诉方。
47 WT/DS46/AB/R, AB Report on Brazil– Export Financing Program for Aircraft, para.4, p2.
48 Moreover, the Panel compounded its error in finding that the "financial contribution" in the case of PROEX subsidies is not a "potential direct transfer of funds" by reasoning that a letter of commitment does not confer a "benefit".WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.157, p45.
49 WT/DS46/AB/R, AB Report on Brazil– Export Financing Program for Aircraft, para.157, p45.
50王燕:《补贴利益的认定》,中国政法大学硕士论文2007年3月,第6页。
51笔者在注释33中已经提到,争端解决机构可能会有扩大财政资助类型的倾向,但是到目前为止,对相关案件的裁决中还是认为第1条关于财政资助的类型的列举是穷尽性列举。
52 WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.4, p4.
53 WT/DS46/AB/R, Brazil– Export Financing Program for Aircraft, AB report, para.4, p6.
54单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第53页。
55 WT/DS70/R,Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.98, p175.
56附件4的标题为“从价补贴总额的计算”,英文为“Calculation Of The Total Ad Valorem Subsidization (Paragraph 1(A) Of Article 6)”,该附件第1条的引文原文为“Any calculation of the amount of a subsidy for the purpose of paragraph 1(a) of Article 6 shall be done in terms of the cost to the granting government”。
57 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.107, p176.
58 WT/DS70/R, Panel Report on Canada-Measures Affecting the Export of Civilian Aircraft para.9.112, p177.
59 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.153, p38.
60 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
61 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.156,p39.
62 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.157,p39-40.
63 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.159,p40.
64《东京守则》的24个缔约方没能对“补贴”的定义达成一致意见,笔者在前文中已经提及。主要原因就在于对财政资助以及补贴利益关系的不同看法。
65当然,在本章中只是从一般的角度对补贴利益的衡量作出评述,对于利益的接受者和受益人进行怎样的区分,这将会在补贴利益的传递中做进一步论述。
66 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
67 European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea , WT/DS299.
68 WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea,para.7.189, p.59.
69 WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea,para.7.189, p.59.
70 United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, WT/DS257.
71 WT/DS257/AB/R, United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada,Para.87, p.35.
72 United States– Subsidies On Upland Cotton, WT/DS267.
73 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437,p332.
74 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1429,p331.
75 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437,p332.
76 WT/DS267/AB/R, AB Report on United States– Subsidies On Upland Cotton, para.408, pp.152-153.
77 WT/DS267/R, Panel Report on United States– Subsidies On Upland Cotton, para.7.1437, p332.
78 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain softwood Lumber From Canada-Lumber CVDs,para.77,p.29.
79 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain softwood Lumber From Canada-Lumber CVDs,para.87,pp.35-36.
80 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
81 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
82 WT/DS236/R ,Panel Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada , para.7.48, pp.86-87.
83 WT/DS257/AB/R, AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada ,para.99,p.40.
84 WT/DS257/AB/R, AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada ,para.99,p.40.
85见WT/DS299/R, European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea中的factual aspects, p.2.
86 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.184,p.58.
87 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.184,p.58.
88 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty determination With Respect To Certain Softwood Lumber From Canada-Lumber CVDs,para.90,p.37.
90 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
91 John A. Ragosta & Howard M. Shanker, Specificity Of Subsidy Benefits In U.S. Department Of Commerce Countervailing Duty Determinations, Law and Policy in International Business, 25 Law & Pol'y Int'l Bus.1994, p.640.
92 WT/DS70/AB/R, AB Report on Canada-Measures Affecting the Export of Civilian Aircraft para.154, pp38-39.
93 WT/DS299/R, Panel Report on European Communities– Countervailing Measures On Dynamic Random Access Memory Chips From Korea, para.7.212, p.66.
94单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第109页。
95单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第109页。
97全称是“美国对加拿大针叶木材最终反补贴税裁定”案,United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada , WT/DS257/R, 29 August 2003.
98 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.2, p.2.
99 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.3, p.3.
100全称是“美国对源自英国的热轧铅铋碳钢产品征收反补贴税”案,United States– Imposition of Countervailing Duties on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating in the United Kingdom, WT/DS138/AB/R.
101全称是“美国对某些欧共体产品的进口措施”案,United States - Import Measures On Certain Products From The European Communities, WT/DS165/AB/R11, December 2000.
102在美国-欧盟产品案中,上诉机构报告指出在英国铅铋案中美国使用的是Gama法。该GAMA方法又被称为“部分残留法”,参见白巴根,“‘后私有化企业’与反补贴税”,载《法学家》2005年第4期,第142页。
103 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.12, p.5.
104 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.12, p.5.
105 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.14, p.7.
106 WT/DS273, Korea– Measures Affecting Trade In Commercial Vessels.
107高翔:“欧盟诉韩国影响商船贸易措施案解析”,载《世界海运》2007年第30卷第1期,第54页。
108 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities,para.108, p.46.
109 WT/DS212/AB/R, AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities,para.115, p.49.
110 World Trade Report 2006: Exploring the Links between Subsidies, Trade and WTO.见www.wto.org,最后访问时间2010年3月11日。
111 WT/DS257/AB/R,AB Report on United States– Final Countervailing Duty Determination With Respect To Certain Softwood Lumber From Canada, para.139, p55. Where the subsidies at issues are received by someone other than the producer of investigated products, the question arises whether there is subsidization in respect of that product.
112 WT/DS138/R, Panel Report on United States– Imposition Of Countervailing Duties On Certain Hot-Rolled Lead And Bismuth Carbon Steel Products Originating In The United Kingdom, footnote 69,p31.
116 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.140, p55.
117 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.141, p.56.
118 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.141, p.56.
119 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.142, p.56.
120 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.142, p.56.
121 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.138, p.55.
122 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
123 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p50.
124 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
125 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.127, p.50.
126 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.117, p.47.
127 WT/DS257/AB/R,AB Report on United States– Preliminary Determinations With Respect To Certain Softwood Lumber From Canada, para.117, p.47.
128 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products FromThe European Communities, para.124,p.52.
129 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.123,p.51.
130 WT/DS212/AB/R,AB Report on United States– Countervailing Measures Concerning Certain Products From The European Communities, para.126,p.52.
131单一著:《WTO框架下补贴与反补贴法律制度与实务》,法律出版社2009年版,第110页。
133 TN/RL/W/112, Communication from Canada, p.2.
134 TN/RL/W/112, Communication from Canada, p.2.
135 TN/RL/W/112, Communication from Canada, p.2.
136 TN/RL/W/193, Communication from Brazil,pp.1-2.
137 TN/RL/W/193, Communication from Brazil,pp.1-2.
138 TN/RL/W/193, Communication from Brazil,pp.1-2.
139 TN/RL/W/193, Communication from Brazil,pp.2-3.
140 U.S. Trade Rights Enforcement Act.
141余莹:“WTO反补贴规则下我国国企补贴的特殊法律问题”,载《中南民族大学学报》2007年第6期,第111页。
142见www.cacs.gov.cn,最后访问日期2010年2月11日。
143见http://finance.people.com.cn/GB/10219235.html,最后访问日期2010年3月11日。
144陈利强:“《补贴与反补贴措施协定》之专向性问题初探”,载《西北大学学报》2008年第3期,第125页。
145丁燕:《WTO框架下中国国有企业补贴法律问顾研究》,厦门大学硕士学位论文2008年4月,第15页。
146白巴根:“国有企业的私有化与反补贴税”,载《太平洋学报》2006年第10期,第44页。