国有企业的私有化与反补贴税“美国对欧共体钢铁产品征收反补贴税案”评析

Privatization and Countervailing Duties: The Examination of the European Steel Case·

关于对经过国有企业的私有化改造后形成的“后私有化企业”的出口产品征收反补贴税是否合法的问题,欧共体和美国之间的争执已经持续了10余年。WTO争端解决机构处理的“美国对欧共体钢铁产品征收反补贴税案”是关于这一问题的重要案例。本文深入分析了该案中欧共体和美国的立场、专家组和上诉机构所作的法律解释和认定,尤其是对美国提出的“法人相同论”、“公司与股东分离论”等论点进行了全面的分析,并探讨了在今后研究补贴与反补贴税问题时该案所提示的意义。

The raison d＇etre of countervailing duties imposed on products by privatized enterprises, as was featured in the European steel case, which was resolved by the WTOBSD, has been at the forefront of the battle between the US and the EC. The purpose of this paper is to make thorough examination of the defense of both the US and the EC, in light of the legal issues covered in the case reports, as well as the legal interpretation thereof developed by the Panel and Appellate Body under the WTOBSD that heard the aforementioned case. In sum, what is of primary concern to the author is, by means of a review of the case itself and all issues surrounding it, the eventual formation of a far-reaching prospect for these two WTO institutions （subsidies and countervailing duties） under the WTO ASCM framework as presented herein.