Skip to main content
Λογότυπος της Ευρωπαϊκής Επιτροπής
Trade

WT/DS309 - Value-added tax on integrated circuits

WTO dispute settlement case - EU as third party

Country or region
ChinaUnited States
Trade topics
Dispute settlement
Dispute settlement
WTO - EU as third party

Summary of the case

  • Complaint by: United States
  • Complaint against: China
  • Third parties: EU

China provides for a 17 per cent VAT on integrated circuits. However, enterprises in China are entitled to a partial refund of this VAT. In addition China allows for a partial refund of VAT for domestically-designed integrated circuits that are manufactured outside of China.

Relevant WTO provision: GATT (I, III); GATS (XVII); Protocol on the accession of China (WT/L/432)

Status

  • Consultations requested: 18 March 2004

Documents

Full case details and WTO documents on the WTO website

Latest news

Latest events