US Files Appeal Against WTO Ruling On Boeing Tax Breaks

Dispute Settlement: US Files Appeal Against WTO Panel Ruling On Tax Breaks for Civil Aircraft Production

The United States filed a notice of appeal on 16 December 2016 in the case brought by the European Union in “United States — Conditional Tax Incentives for Large Civil Aircraft” (DS487).

Further information will be available within the next few days in document WT/DS487/6. (Link was not yet live on Dec 18 a.m.—Ed.)

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.

(EDITOR’S NOTE: Our coverage of the WTO’s Nov. 28 ruling is here.)

-ends-

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