Greece - Special Import Taxes Instituted by Greece
Greece Import Taxes (Source: GATT Analytical Index)
Products at Issue
|Products at issue||
|Type of product||
Key legal aspects
|Type||Panel on Complaints|
|Chairperson||C. M. Isbister (Canada)|
|Other members||Representative of Australia, Representative of Canada, Representative of Cuba, Representative of Finland, Representative of Netherlands, Representative of Ceylon|
|Type||Panel on Complaints|
|Legal basis at issue||
|Claims at issue||
|Defences at issue||
|No of Pages (total / legal reasoning)||1|
|Request for consultations|
|Request for establishment|
|Adoption of report|
|Outcome of the proceedings||
Report adopted, withdrawal or modification of measure
|Additional Info||L/47 (14/10/1952) Reply by the Government of Greece to the Note by the French Government (L/26)
SR.7/7 (21/10/1952) Summary Record of the Eighth Meeting (15/10/1957) France: "referred to the Greek reply (L/47) to the statement by the French Government (L/26) and noted that the tax to which the original communication referred was no longer in effect. He regretted, however, that it appeared that the new tax imposed by the Greek Government was still in contravention of the Agreement. (...)" Chairman: "suggested that the matter be referred to the Panel on Complaints. The Panel should be authorised to hear the Fund representatives and consult with them as necessary. They should also, of course, hear representatives of any contracting parties interested." It was agreed to refer the matter to the Panel.
G/25 (31/10/1952) Panel on Complaints - Report on the Special Import Taxes Instituted by the Greek Government: The Panel examined the complaint of the French Government regarding the alleged inconsistency of a special "contribution" levied by the Greek Government on certain imported goods. The Panel took into account the comments of the Committee of the Havana Conference that "charges imposed in connection with the international transfer of payments for imports or exports, particularly the charges imposed by countries employing multiple currency practices (…) would not be covered by [GATT Article III]" but that "a multiple currency practice which takes the form of (…) an excise tax on an imported product not applied on the like domestic product (…) would be precluded by [GATT Article III]". The Panel did not have sufficient information as to the nature of the tax system or method of its application to determine whether it fell within the terms of Article III or constituted additional import charges under Article II. It, therefore, recommended that the Contracting Parties invite the interested contracting parties to submit additional information regarding the operation of the tax system, its form and its method of application.
L/88 (01/05/1953) Special Import Taxes Instituted by the Government of Greece and Increase of Import Duties on Products Specified in Schedule XXV: On 9 April 1953 the Greek Government devalued the drachma by fifty per cent and unified its exchange system by eliminating all multiple currency practices. At the same time the "contribution" was abolished.
SR.7/13 (08/11/1952) Summary Record of the Thirteenth Meeting (08/11/1957) "The Report [G/25] was approved and the Chairman stated that this item would remain on the Agenda and that an enquiry would be addressed to the International Monetary Fund as recommended."