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Conditional Tax Incentives for Large Civil Aircraft


Key Facts

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Short Title: US – Tax Incentives (EU)
Respondent: United States
Third Parties: Brazil; Canada; China; Russian Federation; Japan; India; Australia;
Complaintant(s): European Union;
Dispute Number: DS487
Link to Dispute Site: https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds487_e.htm
Dispute Subject(s): Tax incentives;
Dispute Status:


On December 19, 2014, the European Union requested consultations with the United States with respect to conditional tax incentives established by the State of Washington in relation to the development, manufacture, and sale of large civil aircraft.  The European Union alleges that the measures constitute specific subsidies within the meaning of Articles 1 and 2 of the SCM Agreement.  The European Union also considers that the measures are prohibited subsidies that are inconsistent with Articles 3.1(b) and 3.2 of the SCM Agreement.

On February 12, 2015, the European Union requested the establishment of a panel.  At its meeting on February 23, 2015, the DSB established a panel.  Australia, Brazil, Canada, China, India, Japan, Korea and Russia reserved their third-party rights.

On April 13, 2015, the European Union requested the Director-General to compose the panel.  On April 22, 2015, the Director-General composed the panel.
 

Panel Proceedings
Brief Date Brief Description
03/14/2016 First Executive Summary of the United States
01/19/2016 First Written Submission of the United States