Brazil files appeal against WTO panel ruling on tax measures
On 28 September Brazil filed a notice of appeal in the cases brought by the European Union and Japan in “Brazil – Certain Measures Concerning Taxation and Charges” (DS472 and DS497). The panel circulated its report on 30 August 2017.
Further information will be available within the next few days in documents WT/DS472/8 and WT/DS497/6
Parties to a dispute can appeal a panel’s ruling. Appeals have to be based on points of law, such as legal interpretation — they cannot re-open factual findings made by the panel. Each appeal is heard by three members of a permanent seven-member Appellate Body comprising persons of recognized authority and unaffiliated with any government. The Appellate Body membership broadly represents the geographic range of WTO membership, with each member appointed for a fixed term. Generally, the Appellate Body has up to 3 months to conclude its report.
Source:wto.org
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