论欧盟《反倾销条例》中附条件单独税率的违法性

长期以来,欧盟对来自非市场经济国家的供应商实行有条件的"单独税率",不仅不合理地加重了企业的应诉负担,也歧视性地将企业置于"一国一税"的高风险之下。本文经过分析认为,这种其规定不仅不符合WTO《反倾销协定》的相关规定,也是对最惠国待遇这一基石制度的违反。2011年专家组对紧固件案和鞋类产品案的裁决,终于使这一制度在WTO体系下的违法性得到了确认。这不仅是我国对欧盟相关规定的胜诉,更是对这一普遍存在的歧视性制度的胜诉。

For long time, European Union has imposed conditional ＂separate tax rate＂ on the suppliers from non- market economy country, which not only unreasonably increased the enterprises respondent burden, but also discriminatorily put the enterprises under high risk ＂one country and one tax＂. This paper believes that the regulation is not in conformity with WTO＇ s relevant provision of ~Anti - dumping Agreement）） at the same time it is in violation of most - favor - nation treatment, a fundamental system. Notably, in EC fasteners and EC footwear cases in 2011, DSB has confirmed the illegality of relevant provision of EU Basic AD Regulation, which contributes to the improvement of the whole system in this issue, rather than just winning two cases.