汽车专业毕业设计 翻译 中英文全certain measures affecting the automobile industry.docx
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汽车专业毕业设计 翻译 中英文全certain measures affecting the automobile industry.docx
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汽车专业毕业设计翻译中英文全certainmeasuresaffectingtheautomobileindustry
WorldTrade
Organization
WT/DS155/10
31August2001
(01-4175)
ARGENTINA–MEASURESAFFECTINGTHEEXPORTOF
BOVINEHIDESANDTHEIMPORTOFFINISHEDLEATHER
Arbitration
underArticle21.3(c)ofthe
UnderstandingonRulesandProcedures
GoverningtheSettlementofDisputes
AwardoftheArbitrator
FlorentinoP.Feliciano
I.Introduction
1.On16 February 2001,theDisputeSettlementBody(the"DSB")adoptedthePanelReport inArgentina–MeasuresAffectingtheExportofBovineHidesandtheImportofFinishedLeather("Argentina–HidesandLeather").AttheDSBmeetingof12March2001,ArgentinainformedtheDSB,pursuanttoArticle 21.3ofthe UnderstandingonRulesandProceduresGoverningtheSettlementofDisputes (the"DSU"),thatitwouldimplementtherecommendationsandrulingsoftheDSBinthisdisputeandthatitwouldrequirea"reasonableperiodoftime"todoso,underthetermsofArticle 21.3oftheDSU.
2.InviewofitsinabilitytoreachanagreementwithArgentinaontheperiodoftimereasonablyrequiredforimplementationofthoserecommendationsandrulings,theEuropeanCommunitiesrequestedthatsuchperiodbedeterminedbybindingarbitrationpursuanttoArticle21.3(c)oftheDSU.
3.Byjointletterof12June2001,ArgentinaandtheEuropeanCommunitiesnotifiedtheDSBthattheyhadagreedthatthedurationofthe"reasonableperiodoftime"forimplementationshouldbedeterminedthroughbindingarbitration,underthetermsofArticle21.3(c)oftheDSU,andthatIshouldactasArbitrator.Thepartiesalsoindicatedinthatletterthattheyhadagreedtoextendthetime-periodforthearbitration,whichshallbecompletednolaterthan90daysafterthedateoftheappointmentofthearbitrator.Notwithstandingthisextensionofthetime-period,thepartiesstatedthatthearbitrationawardwouldbedeemedtobeanawardmadeunderArticle 21.3(c)oftheDSU.MyacceptanceofthisdesignationasArbitratorwasconveyedtothepartiesbyletterof12June2001.
4.WrittensubmissionswerereceivedfromArgentinaandtheEuropeanCommunitieson3 July 2001,andanoralhearingwasheldon18July2001.
II.ArgumentsoftheParties
A.Argentina
5.Argentinarequeststhearbitratortofixthe"reasonableperiodoftime"atforty-sixmonthsandfifteendays,sothatthatperiodoftimewillexpireon31December2004.
6.ArgentinasubmitsthatthetextofArticle21.3(c)oftheDSUmakesitclearthatthe15-monthperiodprovidedasaguidelineismerelyindicative.Article21.3(c)speaksofthepossibilityoffixingaperiodoflongerthan15monthsfortheimplementationoftherecommendationsandrulingsoftheDSB.AccordingtoArgentina,thecircumstancesinthisparticulardisputewarrantthegrantingofaperiodlongerthan15monthsfortheimplementationoftheDSBrecommendationsandrulings.
7.Since1992,Argentinahasbeenworkingonaprogrammetocombattaxevasionandreformitstaxsystem.Thecornerstoneofthisprogrammeisthesystemof percepciones and retenciones appliedtothe ImpuestoalValorAgregado (the"IVA")andthe ImpuestodeGanancias (the"IG").Thisprogrammetiesin,botheconomicallyandlegally,withtheobjectiveofreducingthefiscaldeficit.Theprogrammehasbeenexplicitlybackedbyvariousinternationalfinancialagencies,inparticular,theInternationalMonetaryFund(the"IMF").TheagreementsconcludedwiththeIMFsetoutanumberofquantitativetargets,notablyforthelevelsoffiscaldeficit,primaryspendingandpublicdebt,thataremonitoredonaquarterlybasisthroughouttheperiodcoveredbytheprogramme.FailureofArgentinatoachievethesetargetswouldprecludedisbursementofthefundsotherwiseavailableundertheagreements.
8.Argentinastressesthatitsfiscalpositionhasseriouslydeterioratedoverthepastyears,essentiallyasaresultofthefallintaxrevenuebroughtaboutbytheeconomicrecessionthatbeganinthethirdquarterof1998inthewakeofthe1997"Asiancrisis".Inthiscontextofeconomicrecession,Argentinasoughttoreducethedeficitbyincreasingtaxes,andreducingprimaryspending.Theseeffortsmustcontinuethisyearandoverthenextfewyears.
9.Underthesecircumstances,ArgentinaarguesthatlegalandfiscaldifficultieswouldresultfromeliminatingtheextrafinancialburdenimposedonimportersasaresultoftheadvancesontheIVAandIGatrateshigherthanthoseappliedtodomestictransactions,througha"downwardequalization"oftheratesappliedtoimports.
10.Argentina,atthesametime,contendsthatalthoughintheoryitwouldbepossibletocomplywiththefindingsofthePanelthroughan"upwardequalization"oftheratesofthesaidpaymentsonaccount,thatis,byincreasingtheratesfordomestictransactions,theeffectsofsuchameasureonArgentina'scurrentsituation,whenthecountryistryingtorecoverfromrecession,wouldmakethemeasurespoliticallyandeconomicallyunfeasible.Similarly,theintroductionofasystemofrefundingintereststoimporters,wouldinvolvesettingupaverycomplexadministrativemechanismtoensureaccuratecalculationofinterestdue.Moreover,itwouldopenthedoortocomplaintsfromtherelevantdomesticsectors,complicatingfurtherthefiscalsituation.
11.Argentinasubmitsthatthestructureofitstaxsystemjustifiestherequestedtime-limit.UnderArgentinalaw,thereisasetofregulationsgoverningtheconditionsandtime-limitsforactionbythenationalauthoritiesinthedomesticsphere.Intheexternalsphere,thereisasetofpaymentobligationsandcommitmentsassumedbyArgentinathatcanonlybehonouredbystrictcompliancewiththelawsinforce:
theNationalBudgetLawNo.25,401of12December2000andtheFiscalSolvencyLawNo.25,152of15September1999.
12.Argentinadescribestheprocessbywhichitsannualbudgetisenactedasfollows.InSeptemberofeachyear,theExecutivesubmitstotheCongressoftheNationitsdraftbudgetforthefollowingfinancialyear,containingestimatedincomeandexpenditureauthorizations.First,itisexaminedbytheBudgetandFinanceCommitteeoftheChamberofDeputies.OncethatCommitteehasissueditsopinion,thedraftbudgetisexaminedbytheChamber,anduponapprovalbytheChamberofDeputies,itispassedontotheBudgetandFinanceCommitteeoftheSenatebeforefinaltransmissiontotheSenate.WhenithasbeenapprovedbybothChambers,itispromulgatedbytheExecutive,whichhaspartialvetoauthority.Oncethisprocesshasbeencompleted,theNationalBudgetbecomesaLawoftheNation,andcanbeamendedonlybyanothernationallaw.
13.Thetextofthelawisaccompanied, interalia ,byanumberofannexedtablesprovidingabreakdownofthebudgetaryinformation(income,expenditure,financing,etc.)accordingtotheorganizationofthenationaladministrationanditsdecentralizedbodies.Thetaxrevenueforecastisbrokendownaccordingtothedifferenttaxes(IG,IVA,PersonalPropertyTax,etc.)andsetoutindetailintheExecutive'sannualletterofsubmissiontotheNationalCongress.
14.TheprojectedamountsarethenincorporatedinthefinalestimateofincomethatisultimatelyapprovedbyCongress.Thespecificationoftheseamounts,oncetheyareincludedinthebudget,formspartoftheLawandmakeuptheestimateofincomefortheentirefinancialyear;inotherwords,theycanonlybeamendedbyanotherlaw,sinceanychangewouldinvolveaconsequentialchangeintheexpenditure/incomeequationandthedeficitlevelalreadyapproved.
15.Argentinafurtherexplainsthat,atthesametime,thetaxsystemistiedtotheLawonFiscalSolvencywhichprovides, interalia, fortheprogressivereductionofthenationalpublicdeficitwithaviewtobalancingthebudgetby2005.ThisLawestablishestargetdeficitlevelsforeachyear,andanychangeinthedeficitlevelsindicatedwouldalsorequirealegislativeamendment.BecauseoftherelationshipbetweentheLawonFiscalSolvencyandtheBudgetLaw,estimatedincomeandexpenditurewillhavetobeadjustedinordertoreducethedeficittoattainthetargetprescribed.Theprocedurewillhavetobeappliedbylawineachofthesucceedingfinancialyearsuntiltheprocessiscompletedin2005.
16.TheLawonFiscalSolvencyalsolaysdowntheobligationtoincludeintheletterofsubmissionoftheannualbudgetamulti-yearbudgetcoveringatleastthreeyears.Inotherwords,theExecutivemustsubmittotheCongress,togetherwiththebudgetforthecomingyear,amulti-yearprojectioncontainingestimatesofincomeonthebasisofexistingtaxrateswhichmeanscalculatingtheadvancesintheformof retenciones and percepciones neededinordertomeettheobjectivesoftheLawonFiscalSolvencyfor31December2004.
17.Asaresult,intheviewofArgentina,itisnotpossibletoamendthebudgetcurrentlyinforcewithoutalteringitsdeficittargetaswellasthedeficittargetoftheLawonFiscalSolvency.Norisitpossible,inthecurrentsituation,toalterthesystemofcustomslevies.Thatsystemisnotonlylinkedtoimports,butisalsopartofacomprehensiveschemetocombattaxevasionwhichincludesleviesonpurchasesinthedomesticmarketandthe retenciones regime.Thesystemmakesitpossibletomaintainbettermonitoringoftheobligationsoftaxpayerswhileprovidingthemwithadequateincentivestodeclareandregularizetheiroperations.
18.ArgentinabelievesthatasingleandimmediatemodificationofthisregimeinvolvingareductionoftheratesofleviesonimportswouldclashwiththeobjectiveoftheLawonFiscalSolvency,sinceitwouldinvolveasignificantlossintaxrevenue.Moreover,theagree
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