汽车专业毕业设计-翻译-中英文certain-measures-affecting-the-automobile-industry.doc
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1、WT/DS26/15WT/DS48/13Page 1World TradeOrganizationWT/DS155/1031 August 2001(01-4175)ARGENTINA MEASURES AFFECTING THE EXPORT OFBOVINE HIDES AND THE IMPORT OF FINISHED LEATHERArbitrationunder Article 21.3(c) of theUnderstanding on Rules and Procedures Governing the Settlement of DisputesAward of the Ar
2、bitratorFlorentino P. FelicianoWT/DS155/10Page 25I. INTRODUCTION1. On 16February2001, the Dispute Settlement Body (the DSB) adopted the Panel ReportWT/DS155/R, WT/DS155/R/Corr.1. in Argentina Measures Affecting the Export of Bovine Hides and the Import of Finished Leather (Argentina Hides and Leathe
3、r).WT/DS155/5. At the DSB meeting of 12 March 2001, Argentina informed the DSB, pursuant to Article21.3 of the Understanding on Rules and Procedures Governing the Settlement of Disputes(the DSU), that it would implement the recommendations and rulings of the DSB in this dispute and that it would req
4、uire a reasonable period of time to do so, under the terms of Article21.3 of the DSU.2. In view of its inability to reach an agreement with Argentina on the period of time reasonably required for implementation of those recommendations and rulings, the European Communities requested that such period
5、 be determined by binding arbitration pursuant to Article 21.3(c) of the DSU.WT/DS155/6.3. By joint letter of 12 June 2001, Argentina and the European Communities notified the DSB that they had agreed that the duration of the reasonable period of time for implementation should be determined through
6、binding arbitration, under the terms of Article 21.3(c) of the DSU, and that I should act as Arbitrator.WT/DS155/8. The parties also indicated in that letter that they had agreed to extend the time-period for the arbitration, which shall be completed no later than 90 days after the date of the appoi
7、ntment of the arbitrator.Ibid. Notwithstanding this extension of the time-period, the parties stated that the arbitration award would be deemed to be an award made under Article21.3(c) of the DSU. My acceptance of this designation as Arbitrator was conveyed to the parties by letter of 12 June 2001.4
8、. Written submissions were received from Argentina and the European Communities on 3July2001, and an oral hearing was held on 18 July 2001.II. ARGUMENTS OF THE PARTIESA. Argentina5. Argentina requests the arbitrator to fix the reasonable period of time at forty-six months and fifteen days, so that t
9、hat period of time will expire on 31 December 2004. 6. Argentina submits that the text of Article 21.3(c) of the DSU makes it clear that the 15-month period provided as a guideline is merely indicative. Article 21.3(c) speaks of the possibility of fixing a period of longer than 15 months for the imp
10、lementation of the recommendations and rulings of the DSB. According to Argentina, the circumstances in this particular dispute warrant the granting of a period longer than 15 months for the implementation of the DSB recommendations and rulings.7. Since 1992, Argentina has been working on a programm
11、e to combat tax evasion and reform its tax system. The cornerstone of this programme is the system of percepciones and retenciones applied to the Impuesto al Valor Agregado (the IVA) and the Impuesto de Ganancias (the IG). This programme ties in, both economically and legally, with the objective of
12、reducing the fiscal deficit. The programme has been explicitly backed by various international financial agencies, in particular, the International Monetary Fund (the IMF). The agreements concluded with the IMF set out a number of quantitative targets, notably for the levels of fiscal deficit, prima
13、ry spending and public debt, that are monitored on a quarterly basis throughout the period covered by the programme. Failure of Argentina to achieve these targets would preclude disbursement of the funds otherwise available under the agreements.8. Argentina stresses that its fiscal position has seri
14、ously deteriorated over the past years, essentially as a result of the fall in tax revenue brought about by the economic recession that began in the third quarter of 1998 in the wake of the 1997 Asian crisis. In this context of economic recession, Argentina sought to reduce the deficit by increasing
15、 taxes, and reducing primary spending. These efforts must continue this year and over the next few years.9. Under these circumstances, Argentina argues that legal and fiscal difficulties would result from eliminating the extra financial burden imposed on importers as a result of the advances on the
16、IVA and IG at rates higher than those applied to domestic transactions, through a downward equalization of the rates applied to imports.10. Argentina, at the same time, contends that although in theory it would be possible to comply with the findings of the Panel through an upward equalization of th
17、e rates of the said payments on account, that is, by increasing the rates for domestic transactions, the effects of such a measure on Argentinas current situation, when the country is trying to recover from recession, would make the measures politically and economically unfeasible. Similarly, the in
18、troduction of a system of refunding interests to importers, would involve setting up a very complex administrative mechanism to ensure accurate calculation of interest due. Moreover, it would open the door to complaints from the relevant domestic sectors, complicating further the fiscal situation. 1
19、1. Argentina submits that the structure of its tax system justifies the requested time-limit. Under Argentina law, there is a set of regulations governing the conditions and time-limits for action by the national authorities in the domestic sphere. In the external sphere, there is a set of payment o
20、bligations and commitments assumed by Argentina that can only be honoured by strict compliance with the laws in force: the National Budget Law No. 25,401 of 12 December 2000 and the Fiscal Solvency Law No. 25,152 of 15 September 1999.12. Argentina describes the process by which its annual budget is
21、enacted as follows. In September of each year, the Executive submits to the Congress of the Nation its draft budget for the following financial year, containing estimated income and expenditure authorizations. First, it is examined by the Budget and Finance Committee of the Chamber of Deputies. Once
22、 that Committee has issued its opinion, the draft budget is examined by the Chamber, and upon approval by the Chamber of Deputies, it is passed on to the Budget and Finance Committee of the Senate before final transmission to the Senate. When it has been approved by both Chambers, it is promulgated
23、by the Executive, which has partial veto authority. Once this process has been completed, the National Budget becomes a Law of the Nation, and can be amended only by another national law. 13. The text of the law is accompanied, inter alia, by a number of annexed tables providing a breakdown of the b
24、udgetary information (income, expenditure, financing, etc.) according to the organization of the national administration and its decentralized bodies. The tax revenue forecast is broken down according to the different taxes (IG, IVA, Personal Property Tax, etc.) and set out in detail in the Executiv
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