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Diane Publishing Books
Japan -- Taxes on Alcoholic Beverages: Report of the Panel
. The Japanese Liquor Tax law lays down a system of internal taxes applicable to all liquors, which are domestically produced or imported, having an alcohol content of not less than one degree. The European Community (EC), the U.S., & Canada claim that these taxes provide preferential treatment to shochu (a certain kind of liquor). In 1995, the EC, U.S. & Canada requested consultations with Japan under GATT concerning these taxes. A panel was constituted in Sept. 1995 to make findings on these matters; this is the report of that panel.
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