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Tables of Contents for Environmental Taxes and Trade Discrimination
Chapter/Section Title
Page #
Page Count
Acknowledgements
vii
12
List of Abbreviations
xix
PART I: INTRODUCTION
3
78
Chapter 1 Introduction
3
4
1. Presentation of the issues to be examined
3
1
2. General outline of the book
4
3
Chapter 2 Environmental Problems and Strategies to Deal with Them the Role of Environmental Taxes
7
40
1. Introduction
7
1
2. Environmental problems and sustainable development
8
6
2.1 Environmental problems
8
2
2.2 Sustainable development
10
3
2.3 Sustainable exploitation and pollution of resources
13
1
3. Principles related to environmental policies
14
10
3.1 Introduction
14
1
3.2 The polluter-pays principle
15
3
3.3 Product life-cycle assessment
18
1
3.4 Effectiveness
19
1
3.5 Preventive action
20
1
3.6 The precautionary principle
21
3
4. Various strategies to deal with environmental problems
24
6
4.1 Introduction -- categorisation of strategies
24
1
4.2 Economic strategies
24
3
4.3 Normative strategies
27
2
4.4 Informational strategies
29
1
4.5 Physical strategies
30
1
5. Environmental taxes
30
7
5.1 Definition of environmental taxes
30
1
5.2 The use and nature of environmental taxes
31
2
5.3 Competitiveness and effectiveness
33
4
6. Environmental taxes in Norway
37
10
6.1 Introduction
37
1
6.2 Taxes related to raw materials or production processes
38
1
6.3 Energy-related taxes
39
2
6.4 Emission taxes
41
1
6.5 Transport-related taxes
42
1
6.6 Taxes on final products
43
1
6.7 Waste-related taxes
44
1
6.8 Some concluding remarks
45
2
Chapter 3 Introduction to Relevant Rules and Principles of GATT/WTO
47
34
1. Introduction
47
1
2. General introduction to the relevant rules
48
3
2.1 The national treatment clause
48
1
2.1 The most-favoured-nation clause
49
1
2.3 General exceptions related to human, animal or plant life or health, and exhaustible natural resources
50
1
3. Sources of law related to GATT 1994
51
30
3.1 Introduction
51
1
3.2 Diplomacy vs. legalism
51
1
3.3 General principles and rules concerning treaty interpretation
52
2
3.4 The status of interpretative materials related to GATT 1947
54
2
3.5 Categorisation of relevant interpretative materials
56
1
3.6 The wording of GATT 1994
57
5
3.7 The WTO Agreement and agreements covered by the WTO Agreement
62
1
3.8 General interpretative statements
62
2
3.9 Interpretative statements related to dispute settlement
64
7
3.10 Rules of international law
71
2
3.11 The preparatory works
73
2
3.12 The circumstances of the conclusion of GATT 1947
75
1
3.13 The opinions of highly qualified publicists
75
1
3.14 Reasonableness
76
5
PART II: INTERNAL TAXES
81
174
Chapter 4 General Introduction
81
4
1. The relationship between Articles I and III
81
1
2. A brief introduction to Article III:2
82
1
3. General outline of Part II
83
2
Chapter 5 The Scope of Article III
85
30
1. The general scope of Article III
85
7
1.1 Introduction
85
1
1.2 Services
86
2
1.3 Natural resources and raw materials
88
1
1.4 Waste
89
3
1.5 Packaging
92
1
2. What are internal taxes in the context of Article III?
92
18
2.1 General
92
1
2.2 Tariffs vs. internal taxes
93
7
2.3 Enforcement measures vs. internal taxes
100
3
2.4 Cost of services vs. internal taxes
103
2
2.5 Internal taxes and the operation of import monopolies
105
1
2.6 Countervailing and anti-dumping duties vs. internal taxes
106
1
2.7 Internal taxes vs. tax remissions and subsidies
107
3
3. The legal status of Article III:I
110
5
Chapter 6 Product-Similarity Clauses
115
46
1. Introduction
115
4
2. The use of product-similarity clauses in GATT 1994
119
2
3. "Like products"
121
24
3.1 Introduction and historical background
121
4
3.2 Physical characteristics of products
125
5
3.3 Prior-stage product-related circumstances
130
4
3.4 The role of customs-related classification of products
134
4
3.5 Relationship between products in markets
138
5
3.6 Purposes
143
1
3.7 "Like products" in Article I
144
1
4. "Directly competitive or substitutable products"
145
12
4.1 Introduction
145
3
4.2 General interpretative issues
148
1
4.3 Demand substitutability
149
4
4.4 Supply substitutability
153
1
4.5 Purposes
155
2
4.6 "Competition was involved"
155
2
5. Article III:I
157
1
6. Conclusions
158
3
Chapter 7 Domestic and Foreign Products are Subject to Separate Tax Arrangements -- Explicit Discrimination
161
54
1. Introduction
161
2
2. Separate tax arrangements and environmental protection
163
1
3. Border tax adjustment
164
4
4. Which aspects of tax arrangements are relevant under Article III:2?
168
4
4.1 Introduction
168
1
4.2 Article III:2, first sentence
169
2
4.3 Article III:2, second sentence
171
1
5. With which taxes shall taxes on imports be compared?
172
22
5.1 General introduction
172
1
5.2 Explicit differential treatment and environmental protection
173
3
5.3 The wording and general scope of Article III:2
176
2
5.4 Input of substances to the production process
178
4
5.5 Consumption of energy in the production process
182
4
5.6 Emissions from the production process
186
1
5.7 Product-related services
187
1
5.8 Comparison to rules concerning tax rebate on exports
188
2
5.9 Multiple tax arrangements
190
4
6. The nature of the differential treatment
194
15
6.1 General introduction
194
1
6.2 "In excess" and "similarly taxed"
195
1
6.2.1 Burden of proof
195
1
6.2.2 The level of differential treatment
196
4
6.2.3 The purpose of the differential treatment
200
5
6.3 "Applied...so as to afford protection to domestic production"
205
2
6.4 Risk that differential treatment will occur
207
2
7. No domestic production
209
3
8. Conclusions
212
3
Chapter 8 Domestic and Foreign Products are Subject to the Same Tax Arrangement -- Implicit Discrimination
215
40
1. Introduction
215
1
2. Discriminatory effects from environmental taxes
216
3
3. Article III:2
219
29
3.1 Introduction
219
1
3.2 Presumption that differential treatment violates Article III:2
220
5
3.3 Geographical distribution of discriminatory effects
225
1
3.3.1 Introduction
225
1
3.3.2 Which domestic and imported products are of relevance?
226
4
3.3.3 Differential treatment based on other factors than the product
230
2
3.3.4 When should the discriminatory effects be present?
232
1
3.3.5 The second sentence of Article III:2
233
1
3.4 The level of the differential treatment
234
2
3.5 The purpose of the differential treatment
236
1
3.5.1 General issues
236
1
3.5.2 The perspective of the complainant
237
3
3.5.3 The perspective of the defendant
240
2
3.5.4 The time factor
242
2
3.5.5 The second sentence of Article III:2
244
1
3.6 "Applied... so as to afford protection to domestic production"
245
3
4. Article I:1
248
3
5. Conclusions
251
4
PART III: GENERAL EXCEPTIONS
255
106
Chapter 9 General Issues
255
22
1. Introduction
255
2
2. Restrictive interpretation and application of Article XX
257
4
2.1 Restrictive interpretation
257
2
2.2 Restrictive application
259
2
3. Fragmentary approach
261
5
4. Unilateral vs. multilateral measures
266
4
5. Extrajurisdictionality
270
7
5.1 Introduction
270
1
5.2 The location of the environmental good
271
3
5.3 The location of the environmentally harmful activity
274
3
Chapter 10 Policy Purposes Covered by Article XX
277
30
1. Introduction
277
2
2. Protection of human, animal or plant life or health
279
6
2.1 Introduction
279
1
2.2 "Animal" and "plant"
279
2
2.3 "Health"
281
4
3. Conservation of exhaustible natural resources
285
7
3.1 Introduction
285
1
3.2 "Resources"
286
1
3.3 "Exhaustible"
287
3
3.4 "Natural"
290
1
3.5 "Conservation"
291
1
4. Commodity agreements
292
5
5. Protection of public morals
297
1
6. Protection of treasures of artistic, historic or archaeological value
298
1
7. Measures taken to secure compliance with laws or regulations
299
5
7.1 Introduction
299
1
7.2 The EEC -- Anti-circumvention Legislation case
300
2
7.3 Enforcement measures vs. measures taken to promote the objectives of laws or regulations
302
2
8. Conclusions
304
3
Chapter 11 Requirements Concerning the Relationship Between the Contested Measure and Its Purpose
307
38
1. Introduction
307
2
2. The necessity requirement
309
11
2.1 "Neccessary"
309
5
2.2 "Reasonably available"
314
1
2.2.1 General issues
314
2
2.2.2 Burden of proof
316
1
2.2.3 Issues related to settlement of disputes
316
2
2.3. "Least trade-restrictive"
318
2
3. Article XX(g)
320
21
3.1 Introduction
320
1
3.2 "Relating to the conservation of exhaustible natural resources"
321
1
3.2.1 Introduction
321
1
3.2.2 Case-law
321
3
3.2.3 "Primarily aimed at"
324
1
3.2.4 Pursuance of other objectives
325
1
3.2.5 Achievement of the stated objective
326
2
3.2.6 Side-effects of the measure
328
1
3.2.7 Availability of less trade-restrictive alternatives
328
2
3.3 Restrictions on exports vs. restrictions on imports
330
2
3.4 "Made effective in conjunction with restrictions on domestic production or consumption"
332
1
3.4.1 Introduction
332
1
3.4.2 Can the contested measure be the principal measure?
333
4
3.4.3 The relationship between the contested measure and restrictions on domestic production or consumption
337
1
3.4.4 The relationship between the resource and restrictions on domestic production or consumption
338
3
4. Article XX(h) -- the contested measure and commodity agreements
341
1
5. Conclusions
342
3
Chapter 12 The Preamble to Article XX
345
16
1. Introduction
345
2
2. "Arbitrary or unjustifiable discrimination between countries where the same conditions prevail"
347
6
2.1 "Countries"
347
2
2.2 "Same conditions"
349
2
2.3 "Arbitrary of unjustifiable"
351
2
3. "Disguised restriction on international trade"
353
4
3.1 Introduction
353
1
3.2 Transparency
353
2
3.3 Measures appearing to have been taken for legitimate purposes
355
2
4. Conclusions
357
4
PART IV: NULLIFICATION OR IMPAIRMENT OF BENEFITS
361
40
Chapter 13 General Introduction
361
4
1. Introduction
361
1
2. Historical background
362
3
Chapter 14 Violation of the Agreement
365
10
1. General issues
365
2
2. Trade-related effects vs. conditions of competition
367
4
3. What is required to rebut the presumption
371
1
4. Consequences of rebuttal of the presumed nullification or impairment
372
1
5. Conclusions
373
2
Chapter 15 Non-Violation Nullification or Impairment
375
20
1. Introduction
375
2
2. "Measure" complaints vs. "situation" complaints
377
2
3. The scope of non-violation complaints
379
6
3.1 Which benefits may be subject to non-violation nullification or impairment?
379
3
3.2 Non-violation nullification or impairment and Article XX
382
2
3.3 Product-similarity issues
384
1
4. Nullification or impairment
385
6
4.1 "Detailed justification"
385
1
4.2 Adverse effects on competitive opportunities
386
1
4.2.1 Introduction
386
1
4.2.2 The nature of the measure
386
3
4.2.3 The nature of the benefit
389
1
4.3 Reasonable expectations
389
2
5. Attainment of any objective
391
2
6. Conclusions
393
2
Chapter 16 Summary and Conclusions
395
6
1. Summary
395
1
2. The major areas of conflict
396
3
3. How to deal with the conflicts?
399
1
4. Some concluding remarks
400
1
ANNEXES
401
14
Cases
401
6
Cases under the WTO Agreement
401
1
Cases under GATT 1947
402
3
Miscellaneous
405
2
Documents
407
8
WTO
407
1
GATT 1947
407
1
Guide to Documents Related to the WTO and GATT 1947
408
1
WTO Documents
408
1
GATT 1947 Documents
408
1
Preparatory Works
408
1
League of Nations Documents
409
1
Treaties
410
1
Resolutions, Declarations, Recommendations, etc.
410
1
Norwegian Acts and Regulations
411
2
Norwegian Official Documents
413
1
Miscellaneous
414
1
BIBLIOGRAPHY
415
2
INDEX
417