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VI - INTERIM REVIEW

from PHILIPPINES - TAXES ON DISTILLED SPIRITS

Published online by Cambridge University Press:  13 December 2017

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Summary

6.1 The Panel issued its interim reports to the parties on 4 May 2011. On 25 May, as foreshadowed in item (l) of the Timetable for the Panel Proceedings and in accordance to Article 15 of the DSU as well as paragraph 16 of the Working Procedures, the European Union, the United States and the Philippines requested the Panel to review precise aspects of the interim reports. On 8 June, as foreshadowed in item (m) of the Timetable for the Panel Proceedings, the parties submitted written comments on each other's comments and requests for interim review. Neither party requested an interim review meeting with the Panel.

6.2 Where appropriate, the Panel has modified certain aspects of its interim reports, in the light of the parties' comments and requests, as explained below. The Panel has also made certain revisions and corrections for the purposes of clarity and accuracy. Section VI of these reports summarizes these changes. References to paragraph numbers and footnote numbers used in Section VI are to those in the interim reports, except as otherwise noted.

Interim Review Changes to the Descriptive Sections

6.3 The United States requests the inclusion of a new paragraph before paragraph 2.1 of the interim reports so as to clarify the relationship between the descriptive and findings sections of the reports and “how the Panel has based its legal conclusions on the facts before it.”

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Publisher: Cambridge University Press
Print publication year: 2014

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