Acordo Geral sobre o Comércio de Serviços

ESCOLA DE ECONOMIA DE SÃO PAULO DA FUNDAÇÃO GETULIO VARGAS CENTRO DO COMÉRCIO GLOBAL E INVESTIMENTO Coordenadora: Vera Thorstensen OS ACORDOS DA OMC COMO INTERPRETADOS PELO ÓRGÃO DE SOLUÇÃO DE CONTROVÉRSIAS: Efeitos na aplicação das regras do comércio internacional Acordo Geral sobre o Comércio de Serviços Coordenadores Umberto Celli Júnior Fernanda Manzano Sayeg Autores Fernanda Manzano Sayeg Gabriella Giovanna Lucarelli de Salvio Karla C. M. Borges Umberto Celli Júnior DOCS 5420621v1 3901/93 MKM

INTRODUÇÃO Análise do texto de lei do Acordo Geral sobre o Comércio de Serviços e da jurisprudência consolidada pelo Órgão de Solução de Controvérsias (DSB) da OMC. ACORDO SOBRE O COMÉRCIO DE SERVIÇOS (GATS) Fernanda Manzano Sayeg PREÂMBULO IA. Texto do Preâmbulo em Inglês GENERAL AGREEMENT ON TRADE IN SERVICES Members, Recognizing the growing importance of trade in services for the growth and development of the world economy; Wishing to establish a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalization and as a means of promoting the economic growth of all trading partners and the development of developing countries; Desiring the early achievement of progressively higher levels of liberalization of trade in services through successive rounds of multilateral negotiations aimed at promoting the interests of all participants on a mutually advantageous basis and at securing an overall balance of rights and obligations, while giving due respect to national policy objectives; Recognizing the right of Members to regulate, and to introduce new regulations, on the supply of services within their territories in order to meet national policy objectives and, given asymmetries existing with respect to the degree of development of services regulations in different countries, the particular need of developing countries to exercise this right; Desiring to facilitate the increasing participation of developing countries in trade in services and the expansion of their service exports including, inter alia, through the strengthening of their domestic services capacity and its efficiency and competitiveness; Taking particular account of the serious difficulty of the least-developed countries in view of their special economic situation and their development, trade and financial needs; Hereby agree as follows: IB. Texto do Preâmbulo em Português ACORDO GERAL SOBRE COMÉRCIO DE SERVIÇOS Os Membros,

Reconhecendo a importância crescente do comércio de serviços para o crescimento e desenvolvimento da economia mundial; Desejando estabelecer um quadro de princípios e regras para o comércio de serviços com vistas à expansão do mesmo sob condições de transparência e liberalização progressiva e como forma de promover o crescimento de todos os parceiros comerciais e o desenvolvimento dos países em desenvolvimento; Desejando a rápida obtenção de níveis de liberalização progressivamente mais elevados no comércio de serviços mediante sucessivas rodadas de negociações multilaterais que objetivem a promoção dos interesses de todos os participantes na base de vantagem mútua e lograr um equilíbrio geral dos direitos e obrigações e, ao mesmo tempo, respeitando os objetivos das políticas nacionais; Reconhecendo o direito dos Membros de regulamentar e de introduzir novas regulamentações sobre serviços dentro de seus territórios para atingir os objetivos nacionais e, dadas as assimetrias existentes com respeito ao grau de desenvolvimento das regulamentações sobre serviços em diferentes países, a necessidade particular de os países em desenvolvimento exercerem tal direito; Desejando facilitar a participação crescente dos países em desenvolvimento no comércio de serviços e a expansão de suas exportações de serviços, inclusive, inter alia, mediante o fortalecimento da capacidade nacional de seus serviços e sua eficiência e competitividade; Levando em consideração particular a séria dificuldade dos países de menor desenvolvimento relativo em vista de sua situação econômica especial e suas necessidades comerciais, financeiras e de desenvolvimento; Acordam o seguinte: (Decreto nº 1.355, de 30 de dezembro de 1994) IC. Comentários sobre a Tradução Ao analisar o Decreto nº 1.355, de 30 de dezembro de 1994, verifica-se que, no segundo parágrafo do preâmbulo do GATS, o texto em português excluiu a palavra econômico a qual acompanha o termo crescimento. No terceiro parágrafo, observa-se o uso dos termos regulamentar e regulamentações como sinônimos dos termos regulate e regulations. Já nas versões oficiais do GATS em francês e espanhol, são utilizadas as expressões réglementer, réglementations, reglamentar e reglamentaciones, respectivamente. Sobre essa questão, é importante notar que há uma diferença conceitual importante entre termos regulação e regulamentação. A regulação consiste em um processo de influenciar, controlar e orientar as atividades econômicas ou privadas, por meio de políticas ou medidas governamentais. Já regulamentação refere-se às políticas ou medidas governamentais adotadas no âmbito desse processo. Desse modo, o mais adequado seria utilizar, na versão em português, as expressões regular e regulações do que as expressões regulamentar e regulamentação. Nesse mesmo parágrafo, observa-se que a expressão objetivos nacionais não corresponde exatamente ao termo que consta na versão em inglês, a saber: national policy objectives. Ademais, essa expressão já havia sido traduzida como objetivos das políticas nacionais no parágrafo anterior. Para que fosse mantida a coerência com a versão em inglês e com o parágrafo segundo do preâmbulo, deveria ter sido utilizada a expressão objetivos das políticas nacionais. Em vista do exposto, sugerimos a seguinte redação para o segundo e o terceiro parágrafos do preâmbulo do GATS na versão em português:

Desejando estabelecer um quadro de princípios e regras para o comércio de serviços, com vistas à expansão do mesmo sob condições de transparência e liberalização progressiva, e como forma de promover o crescimento econômico de todos os parceiros comerciais e o desenvolvimento dos países em desenvolvimento; Reconhecendo o direito dos Membros de regular e de introduzir novas regulações sobre serviços dentro de seus territórios para atingir os objetivos das políticas nacionais e, dadas as assimetrias existentes com respeito ao grau de desenvolvimento das regulações sobre serviços em diferentes países, a necessidade particular de os países em desenvolvimento exercerem tal direito; II. Interpretação e Aplicação do Preâmbulo do GATS Relatório do Órgão de Apelação no caso India - Patent Protection for Pharmaceutical and Agricultural Chemical Products (India - Patents), Demandante: EUA, WT/DS50/AB/R, para. 57 O Órgão de Apelação confirmou a conclusão do Painel de que o sistema indiano de arquivamento para pedidos de patentes para produtos químicos farmacêuticos e agrícolas, com base na prática administrativa, era incompatível com o Artigo 70.8 do Acordo. O Órgão concluiu que o sistema não fornecia os meios pelos quais os pedidos de patente para invenções poderiam ser seguramente arquivado nos termos do Artigo 70.8 (a) porque, em teoria, um pedido de patente depositado sob as instruções administrativas poderia ser rejeitado pelo tribunal, segundo as disposições mandatórias e contraditórias da lei indiana de patentes de 1970. Para. 57. ( ) The Panel's interpretation here [of Article 70.8(a)] is consistent also with the object and purpose of the TRIPS Agreement. The Agreement takes into account, inter alia, 'the need to promote effective and adequate protection of intellectual property rights. Relatório do Órgão de Apelação no caso United States - Import Prohibition of Certain Shrimp and Shrimp Products (US - Shrimp), Demandantes: Índia, Malásia, Paquistão e Tailândia, WT/DS58/AB/R, para. 153 O Órgão de Apelação considerou neste caso que apesar da proibição das importações dos EUA estar relacionada à conservação de recursos naturais esgotáveis e, portanto, coberto pela exceção (g) do Artigo XX, não poderia ser justificada nos termos do próprio Artigo XX, porque a proibição se constituía de um discriminação arbitrária e injustificável segundo o caput do Artigo XX. Para. 153. ( ) As this preambular language reflects the intentions of negotiators of the WTO Agreement, we believe it must add colour, texture and shading to our interpretation of the agreements annexed to the WTO Agreement, in this case, the GATT 1994. We have already observed that Article XX(g) of the GATT 1994 is appropriately read with the perspective embodied in the above preamble. Relatório do Órgão de Apelação no caso Korea - Definitive Safeguard Measure on Imports of Certain Dairy Products (Korea - Dairy), Demandante: Comunidades Europeias, WT/DS98/AB/R, para. 88 Revertendo o raciocínio do Painel, o Órgão de Apelação decidiu que nos termos do Artigo XIX: 1 (a), embora não seja uma condição independente, as circunstâncias imprevistas devem ser demonstradas para que uma medida de proteção seja aplicada de forma consistente com os requisitos do Artigo XIX. O Órgão de Apelação concluiu que a frase como resultado de circunstâncias imprevistas exige que os desenvolvimentos que levaram a um produto importado em quantidades e em condições tais que causem ou ameacem causar um prejuízo grave aos produtores nacionais, devam ter sido inesperados. Para. 88. Our reading... is consistent with the desire expressed by the Uruguay Round negotiators in the Preamble to the Agreement on Safeguards 'to clarify and reinforce the disciplines of GATT 1994, and specifically those of its Article XIX..., to re-establish multilateral control over safeguards and eliminate measures that escape such control...' In: furthering this statement of the object and purpose of the Agreement

on Safeguards, it must always be remembered that safeguard measures result in the temporary suspension of treaty concessions or the temporary withdrawal of treaty obligations, which are fundamental to the WTO Agreement, such as those in Article II and Article XI of the GATT 1994. Relatório do Painel no caso Mexico - Measures Affecting Telecommunications Services (Mexico Telecoms), Demandante: EUA, WT/DS204/R, paras. 7.214 e 969 Este contencioso discutiu a consistência de leis e regulamentos mexicanos que regem o fornecimento de serviços de telecomunicações e as leis de concorrência. O Painel concluiu que o México não conseguiu manter as medidas adequadas para prevenir práticas anti-competitivas em violação à Seção 1. O Painel observou que as medidas tiveram efeitos equivalentes aos de um acordo de divisão de mercado entre fornecedores e de que não foram tomadas por parte do México as medidas práticas para estimular a concorrência entre os fornecedores. Para. 7.214. More generally, Mexico argues that commitments made by developing country Members have to be interpreted in the light of paragraph 5 of the preamble to the GATS, and GATS Article IV which recognize that these Members need to strengthen their domestic services capacity and efficiency and competitiveness. Para. 969. However, we note that these provisions describe the types of commitments that Members should make with respect to developing country Members; they do not provide an interpretation of commitments already made by those developing country Members. Relatório do Órgão de Apelação no caso United States - Measures Affecting the Cross-Border Supply of Gambling and Betting Services (US Gambling), Demandantes: Antigua e Barbuda, WT/DS285/AB/R, paras. 188 e 189 O Órgão de Apelação confirmou o raciocínio do Painel de que a lista americana consolidada no âmbito do GATS, incluiu compromissos específicos sobre serviços de jogos e apostas. O Órgão de Apelação manteve a decisão do Painel de que os EUA agiram de maneira inconsistente com o Artigo XVI: 1 e 2 do Acordo, dado que as leis americanas em questão proibiram a prestação transfronteiriça de serviços de jogos e apostas de modo contrário aos compromissos específicos realizados pelo país. Para. 188. The Panel referred to the requirement of transparency found in the preamble to the GATS, as supporting the need for precision and clarity in scheduling, and underlining the importance of having Schedules that are readily understandable by all other WTO Members, as well as by services suppliers and consumers. (1) The Panel also referred to the Appellate Body Report in EC Computer Equipment as follows: The Appellate Body found that the security and predictability of 'the reciprocal and mutually advantageous arrangements directed to the substantial reduction of tariffs and other barriers to trade' is an object and purpose of the WTO Agreement, generally, as well as of GATT 1994. This confirms the importance of the security and predictability of Members' specific commitments, which is equally an object and purpose of the GATS. (2) (footnote omitted) Para. 189. We agree with the Panel's characterization of these objectives, along with its suggestion that they reinforce the importance of Members' making clear commitments. Yet these considerations do not provide specific assistance for determining where, in the United States' Schedule, gambling and betting services fall. Accordingly, it is necessary to continue our analysis by examining other elements to be taken into account in interpreting treaty provisions. Relatório do Painel no caso China Measures affecting trading rights and distribution services for certain publications and audiovisual entertainment products (China - Publications and Audiovisual Products), Demandante: EUA, WT/DS363/R, para. 7.1219

Nesse contencioso, discutiu-se a consistência de diversas medidas adotadas pela China para regulamentar a importação e a distribuição de certas publicações e produtos de entretenimento audiovisual em relação aos compromissos assumidos por este Membro no GATS. O Painel concluiu que as medidas adotadas pela China em relação aos serviços de distribuição de livros, periódicos, publicações eletrônicas e produtos de entretenimento audiovisual de uso doméstico, bem como às gravações sonoras eletrônicas, eram inconsistentes com os compromissos de acesso de mercado e de tratamento nacional assumidos pelo país, nos termos dos Artigos XVI e XVII do GATS, respectivamente. Para.7.1219. We now verify whether our interpretation of China's commitment on Sound recording distribution services is consistent with the object and purpose of the GATS. We note that the Preamble of the GATS indicates that the Agreement is aimed, inter alia, at establishing a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalization. In light of this general object and purpose, the Preamble also provides that commitments negotiated under the Agreement should aim at securing an overall balance of rights and obligations between the Members. We find that our interpretation of China's commitment on Sound recording distribution services is consistent with this object and purpose. Relatório do Órgão de Apelação no caso China Measures affecting trading rights and distribution services for certain publications and audiovisual entertainment products (China - Publications and Audiovisual Products), Demandante: EUA, WT/DS363/AB/R, paras. 392-397 Para. 392. We observe that the GATS preamble lists various objectives, including the establish[ment] of a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalization, and the early achievement of progressively higher levels of liberalization of trade in services through successive rounds of multilateral negotiations. (3) The Panel found that its interpretation of Sound recording distribution services is consistent with the objectives listed in the GATS preamble. (4) Para. 393. We do not disagree with the Panel that nothing in the GATS preamble appears to contradict an interpretation of Sound recording distribution services as extending to electronic distribution of sound recordings. At the same time, we observe that none of the objectives listed in the GATS preamble provides specific guidance as to the correct interpretation to be given to China's GATS Schedule entry Sound recording distribution services. Para. 394. The principle of progressive liberalization is reflected in the structure of the GATS, which contemplates that WTO Members undertake specific commitments through successive rounds of multilateral negotiations with a view to liberalizing their services markets incrementally, rather than immediately and completely at the time of the acceptance of the GATS. The scheduling of specific commitments by service sectors and modes of supply represents another manifestation of progressive liberalization. In making specific commitments, Members are not required to liberalize fully the chosen sector, but may limit the coverage to particular subsectors and modes of supply and maintain limitations, conditions, or qualifications on market access and national treatment, provided that they are inscribed in their Schedules. We do not consider, however, that the principle of progressive liberalization lends support to an interpretation that would constrain the scope and coverage of specific commitments that have already been undertaken by Members and by which they are bound. Para. 395. Neither are we persuaded that, if the Panel had based its analysis on the meanings of the terms sound recording and distribution at the time of China's accession to the WTO that is, 2001 it would have reached a different conclusion on the interpretation of the entry Sound recording distribution services in China's GATS Schedule. The term sound recording can be used to refer to recorded content, irrespective of how it is distributed. We have already considered above that the GATS, which entered into force in 1995, contemplates in Article XXVIII(b) the distribution of services that is, of intangibles. This lends support to interpreting the meaning of distribution as applying to both tangible and intangible

products, and would equally have done so in 2001, and at the time the Panel interpreted the entry Sound recording distribution services in China's GATS Schedule. Para. 396. More generally, we consider that the terms used in China's GATS Schedule ( sound recording and distribution ) are sufficiently generic that what they apply to may change over time. In this respect, we note that GATS Schedules, like the GATS itself and all WTO agreements, constitute multilateral treaties with continuing obligations that WTO Members entered into for an indefinite period of time, regardless of whether they were original Members or acceded after 1995. (5) Para. 397. We further note that interpreting the terms of GATS specific commitments based on the notion that the ordinary meaning to be attributed to those terms can only be the meaning that they had at the time the Schedule was concluded would mean that very similar or identically worded commitments could be given different meanings, content, and coverage depending on the date of their adoption or the date of a Member's accession to the treaty. Such interpretation would undermine the predictability, security, and clarity of GATS specific commitments, which are undertaken through successive rounds of negotiations (6), and which must be interpreted in accordance with customary rules of interpretation of public international law (7). Footnote 1: Panel Report, para. 6.107. Footnote 2: 2 Ibid., para. 6.108. Footnote 3: The second and third recital of the preamble of the GATS read: Members, (...) Wishing to establish a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalization and as a means of promoting the economic growth of all trading partners and the development of developing countries; (underlining added) Desiring the early achievement of progressively higher levels of liberalization of trade in services through successive rounds of multilateral negotiations aimed at promoting the interests of all participants on a mutually advantageous basis and at securing an overall balance of rights and obligations, while giving due respect to national policy objectives; (underlining added). Footnote 4: Panel Report, para. 7.1219. Footnote 5: We consider such reading of the terms in China's GATS Schedule to be consistent with the approach taken in US Shrimp, where the Appellate Body interpreted the term exhaustible natural resources in Article XX(g) of the GATT 1994. (Appellate Body Report, US Shrimp, paras. 129 and 130). We observe that the International Court of Justice, in Costa Rica v. Nicaragua, found that the term comercio ( commerce ), contained in an 1858 Treaty of Limits between Costa Rica and Nicaragua, should be interpreted as referring to both trade in goods and trade in services, even if, at the time of the conclusion of the treaty, such term was used to refer only to trade in goods. (International Court of Justice, Judgment, Case concerning the Dispute regarding Navigational and Related Rights (Costa Rica v. Nicaragua), 13 July 2009). Footnote 6: The GATS Uruguay Round specific commitments entered into force on 1 January 1995. The specific commitments on the movement of natural persons, attached to the Third Protocol to the GATS, entered into force on 30 January 1996; the specific commitments on financial services, attached to the Second Protocol to the GATS, entered into force on 1 September 1996; the specific commitments on basic telecommunications services, attached to the Fourth Protocol to the GATS, entered into force on 5 February 1998; the specific commitments on financial services, attached to the Fifth Protocol to the GATS, entered into force on 1 March 1999. The specific commitments of individual acceding countries entered into force at the time of each accession. Footnote 7: We further observe that the fact that parts of a service sector included in a GATS Schedule can be described by terms other than those used to inscribe the commitment in a Schedule, does not change the meaning of the treaty terms used in the Schedule, which must be interpreted in accordance with the rules of the Vienna Convention. Thus, even if a certain type of electronic distribution of sound recordings can be referred to as network music services, the terms of the entry Sound recording distribution services as embodied in the Schedule would still have to be interpreted in accordance with the rules of the Vienna Convention. In our view, this is so even if the distinction between physical and electronic distribution is reflected in international classification but has not been used in the scheduling of the commitments at issue. III. Comentários De modo geral, pode-se dizer que as decisões do DSB reconhecem que o texto do preâmbulo consolida os objetivos de um Acordo e, desse modo, é fundamental para se analisar se as medidas questionadas encontram-se ou não em conformidade com o espírito de determinado acordo. A partir da jurisprudência do DSB da OMC, comentada abaixo, resta claro que os preâmbulos dos acordos devem ser interpretados como textos auxiliares na interpretação do Acordo propriamente dito, conforme aduz o Artigo 3.1 da Convenção de Viena sobre o Direito dos Tratados.

No caso US - Shrimp (DS58), o Órgão de Apelação declarou que o preâmbulo confere cor, textura e forma à interpretação dos Acordos da OMC. No contencioso India - Patents (DS50), ao examinar a alegação dos EUA de que o regime indiano para proteção de determinados produtos era inconsistente com o TRIPs, o Órgão de Apelação referiu-se ao preâmbulo do TRIPs para interpretar o Artigo 70.8 desse Acordo. Para o Órgão de Apelação, a interpretação do Painel sobre o Artigo 70.8 era inconsistente com o objeto e com o propósito do TRIPs, o qual possui entre seus objetivos a necessidade de promover efetiva e adequada proteção dos direitos de propriedade intelectual. Já no caso Korea - Dairy (DS98), o Órgão de Apelação usou o texto do preâmbulo do Acordo sobre Salvaguardas como suporte à conclusão de que o Artigo XIX do GATT 1994 e o Acordo sobre Salvaguardas aplicam-se cumulativamente. Nesse caso, o Órgão de Apelação entendeu que o desejo expresso pelos negociadores da Rodada Uruguai no preâmbulo do Acordo sobre Salvaguardas consistia em esclarecer e reforçar as disciplinas do GATT 1994 e, mais especificamente, aquelas previstas no Artigo XIX do GATT, de modo a restabelecer o controle multilateral sobre salvaguardas e eliminar as salvaguardas que escapem desse controle. Outros contenciosos nos quais o Órgão de Apelação considerou as disposições do preâmbulo de determinado Acordo da OMC, a saber: European Communities Conditions For The Granting of Tariff Preferences to Developing Countries (DS246) e United States Section 211 Omnibus Appropriations Act of 1998 (DS176). A respeito do GATS, o Órgão de Apelação, no caso US Gambling (DS285) fez referência ao requisito de transparência presente no seu preâmbulo. Segundo o Órgão de Apelação, tal disposição deve ser observada pelos Membros, principalmente ao elaborarem seus compromissos. No caso China - Publications and Audiovisual Products (DS363), o Painel analisou se o compromisso assumido pela China em relação a serviços de distribuição de gravações sonoras poderia ser interpretado de modo a abranger ou não as gravações sonoras sob a forma eletrônica. Para tanto, foi verificado se tal interpretação mais abrangente do compromisso seria adequada vis a vis os objetivos do GATS. Assim, o Painel analisou o Preâmbulo do GATS e verificou que, de acordo com esse texto, os compromissos negociados no âmbito do GATS devem visar a um equilíbrio geral de direitos e obrigações entre os Membros. Após tais considerações, o Painel interpretou que o compromisso celebrado pela China em serviços de distribuição de gravações sonoras, que incluiria os conteúdos sob a forma eletrônica, era consistente com os objetivos estabelecidos no Preâmbulo do GATS. Sobre o mesmo caso, o Órgão de Apelação concordou com o Painel acerca da relevância que deve ser dada ao Preâmbulo do GATS para a interpretação de compromissos celebrados no âmbito deste Acordo, ainda que não haja um direcionamento claro do Preâmbulo sobre determinadas questões terminológicas. O Órgão de Apelação acrescentou apenas que o princípio da liberalização progressiva não pode ser utilizado para restringir a abrangência dos compromissos em serviços celebrados pelos Membros. Por fim, do Preâmbulo do GATS entende-se ainda que o crescimento econômico seja um dos objetivos centrais do Acordo. Dessa forma, o próprio GATS seria um instrumento para a obtenção de determinados objetivos econômico-sociais. Nesse contexto, especial atenção deveria ser dada a países em desenvolvimento.

Artigo I Fernanda Manzano Sayeg IA. Texto do Artigo em Inglês PART I SCOPE AND DEFINITION Article I Scope and Definition 1.1 This Agreement applies to measures by Members affecting trade in services. 1.2 For the purposes of this Agreement, trade in services is defined as the supply of a service: (a) (b) (c) (d) from the territory of one Member into the territory of any other Member; in the territory of one Member to the service consumer of any other Member; by a service supplier of one Member, through commercial presence in the territory of any other Member; by a service supplier of one Member, through presence of natural persons of a Member in the territory of any other Member. 1.3 For the purposes of this Agreement: (a) measures by Members means measures taken by: (i) (ii) central, regional or local governments and authorities; and non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities; In fulfilling its obligations and commitments under the Agreement, each Member shall take such reasonable measures as may be available to it to ensure their observance by regional and local governments and authorities and non-governmental bodies within its territory; (b) (c) services includes any service in any sector except services supplied in the exercise of governmental authority; a service supplied in the exercise of governmental authority means any service which is supplied neither on a commercial basis, nor in competition with one or more service suppliers. IB. Texto do Artigo em Português (Decreto nº 1.355, de 30 de dezembro de 1994) PARTE I ALCANCE E DEFINIÇÃO Artigo I Alcance e Definição 1.1 Este Acordo se aplica às medidas adotadas pelos Membros que afetem o comércio de serviços.

1.2 Para os propósitos deste Acordo, o comércio de serviços é definido como a prestação de um serviço: (a) (b) (c) (d) Do território de um Membro ao território de qualquer outro Membro; No território de um Membro aos consumidores de serviços de qualquer outro Membro; Pelo prestador de serviços de um Membro, por intermédio da presença comercial, no território de qualquer outro Membro; Pelo prestador de serviços de um Membro, por intermédio da presença de pessoas naturais de um Membro no território de qualquer outro Membro. 1.2 Para os propósitos deste Acordo: (a) Medidas adotadas pelos Membros significa medidas adotadas por: (i) Governos e autoridades centrais, regionais e locais; e (ii) Órgãos não governamentais no exercício de poderes delegados por governos e autoridades centrais, regionais e locais; No cumprimento de suas obrigações e compromissos sob este Acordo, cada Membro deve tomar medidas razoáveis que estejam a seu alcance para assegurar a observância dos mesmos pelos governos e autoridades regionais e locais e pelos Órgãos não governamentais dentro de seu território. (b) (c) Serviços inclui qualquer serviço em qualquer setor exceto aqueles prestados no exercício da autoridade governamental. Um serviço prestado no exercício da autoridade governamental significa qualquer serviço que não seja prestado em bases comerciais, nem em competição com um ou mais prestadores de serviços. IC. Comentários sobre a Tradução Título da Parte I e do Artigo I Na versão em inglês, o título da Parte I e do Artigo I é Scope and Definition. Na versão em português, o título da Parte I e do Artigo I foi traduzido como Alcance e Definição. A tradução literal da versão em inglês seria Escopo e Definição. É bastante provável que a expressão que consta no Decreto nº 1.355, de 30 de dezembro de 1994, tenha sido baseado na versão em espanhol do acordo, na qual o título da Parte I e do Artigo I é Alcance y Definición. Artigo I.2 No Artigo 1.2, itens (c) e (d), da versão em português, a expressão por intermédio foi equivocamente utilizada como correspondente ao termo through. Na língua portuguesa, por intermédio refere-se a uma ação realizada por um intermediário ou mediador. Nesse caso, a melhor opção seria utilizar as expressões por meio ou mediante (mesma expressão utilizada na versão do GATS em espanhol). (c) pelo prestador de serviços de um Membro, por meio da presença comercial no território de qualquer outro Membro; (d) pelo prestador de serviços de um Membro, por meio da presença de pessoas naturais de um Membro no território de qualquer outro Membro. OU

(c) pelo prestador de serviços de um Membro, mediante presença comercial no território de qualquer outro Membro; (d) pelo prestador de serviços de um Membro, mediante presença de pessoas naturais de um Membro no território de qualquer outro Membro. Artigo I.3 Observa-se que, na versão em português do Artigo I.3(a), itens (i) e (ii), o conjuntivo ou foi substituído por e na expressão governos e autoridades centrais, regionais ou locais. A versão correta seria a seguinte: (a) Medidas adotadas pelos Membros significa medidas adotadas por: (i) governos e autoridades centrais, regionais ou locais; e (ii) Órgãos não governamentais no exercício de poderes delegados por governos e autoridades centrais, regionais ou locais. II. Interpretação e aplicação do Artigo I Relatório do Painel no caso Japan - Taxes on Alcoholic Beverages (Japan Alcoholic Beverages II), Demandantes: Comunidades Europeias, Canadá e EUA, WT/DS8,10,11/R, para. 6.28 O Órgão de Apelação manteve a conclusão do Painel segundo a qual a vodka era tributada de modo excessivo em relação à bebida shochu, em violação ao Artigo III: 2, primeira frase. O Órgão aceitou a interpretação do Painel de que a Artigo III: 2, primeira frase, exige um exame da conformidade das medidas fiscais internas a fim de sem determinar os seguintes elementos: (i) se a tributação dos produtos importados e nacionais são os mesmos, e (ii) se os tributos aplicados aos produtos importados estão em excesso em relação aos aplicados aos produtos domésticos. Para. 6.28. The Panel then turned to an analysis of the issues arising under Article III:2, second sentence. In the view of the Panel, the wording of Article III:2, second sentence, requires it to make two determinations: (i) whether the products concerned (whisky, brandy, gin, genever, rum and liqueurs) are directly competitive or substitutable, and (ii) if so, whether the treatment afforded to foreign products is contrary to the principles set forth in paragraph 1 of Article III. In the view of the Panel, the complainants have the burden of proof to show first, that the products concerned are directly competitive or substitutable and second, that foreign products are taxed in such a way so as to afford protection to domestic production. The Panel recalled that the term directly competitive or substitutable product, in accordance with its ordinary meaning, should be interpreted more broadly than the term like product. In this sense the Interpretative Note ad Article III:2, second sentence, speaks about products where competition was involved between... them. The Panel noted, in this respect, that independently of similarities with respect to physical characteristics or classification in tariff nomenclatures, greater emphasis should be placed on elasticity of substitution. In this context, factors like marketing strategies could also prove to be relevant criteria, since what is at issue is the responsiveness of consumers to the various products offered in the market. Such responsiveness, the Panel recalled, may vary from country to country, but should not be influenced or determined by internal taxation. The Panel noted the conclusions in the 1987 Panel Report, that a tax system that discriminates against imports has the consequence of creating and even freezing preferences for domestic goods. In the Panel's view, this meant that consumer surveys in a country with such a tax system would likely understate the degree of potential competitiveness between substitutable products. Relatório do Painel no caso European Communities - Regime for the Importation, Sale and Distribution of Bananas (EC - Bananas III), Demandantes: Equador, EUA, Guatemala, Honduras e México, WT/DS27/R/ECU/MEX/USA, paras. 7.285-7.286 Este contencioso discutiu o Regime das Comunidades Europeias para a importação, distribuição e venda de bananas, introduzido pelo CEE Conselho Reg. 404/93. No que se refere ao GATS, O Órgão de Apelação manteve a conclusão do Painel de que as medidas da CE eram inconsistentes com os Artigos II e XVII do Acordo, porque eram discriminatórias, e esclareceu que o objetivo e efeito de uma medida é irrelevante nos termos dos Artigos II e XVII.

Para. 7.285. ( ) [N]o measures are excluded a priori from the scope of the GATS as defined by its provisions. The scope of the GATS encompasses any measure of a Member to the extent it affects the supply of a service regardless of whether such measure directly governs the supply of a service or whether it regulates other matters but nevertheless affects trade in services. Para. 7.286. ( ) There is no legal basis for an a priori exclusion of measures within the EC banana import licensing regime from the scope of the GATS. Relatório do Órgão de Apelação no caso European Communities - Regime for the Importation, Sale and Distribution of Bananas (EC - Bananas III), Demandantes: Equador, EUA, Guatemala, Honduras e México, WT/DS27/AB/R, paras. 200 e 220-221 Este contencioso discutiu o Regime das Comunidades Europeias para a importação, distribuição e venda de bananas, introduzido pelo CEE Conselho Reg. 404/93. No que se refere ao GATS, O Órgão de Apelação manteve a conclusão do Painel de que as medidas da CE eram inconsistentes com os Artigos II e XVII do Acordo, porque eles eram discriminatórias, e esclareceu que o objetivo e efeito de uma medida é irrelevante nos termos dos Artigos II e XVII. Para. 200. On the first issue, the Panel found that the application of operator category rules and activity function rules in respect of the importation of third-country and non-traditional ACP bananas at in-quota tariff rates, in the absence of the application of such rules to traditional ACP imports, is inconsistent with the requirements of Article X:3(a) of GATT. In coming to this conclusion, the Panel relied on a 1968 Note by the GATT Director-General, which asserted that Article X:3(a) precludes the application of one set of regulations and procedures to some contracting parties and a different set to others. However, the European Communities correctly pointed out during the Panel proceedings that the 1968 Note cannot be considered as an authoritative interpretation of GATT rules because it was never endorsed by a formal decision of the CONTRACTING PARTIES. Article X:3(a) of the GATT 1994 provides: Each Member shall administer in a uniform, impartial and reasonable manner all its laws, regulations, decisions and rulings of the kind described in paragraph 1 of this Article. The text of Article X:3(a) clearly indicates that the requirements of uniformity, impartiality and reasonableness do not apply to the laws, regulations, decisions and rulings themselves, but rather to the administration of those laws, regulations, decisions and rulings. The context of Article X:3(a) within Article X, which is entitled Publication and Administration of Trade Regulations, and a reading of the other paragraphs of Article X, make it clear that Article X applies to the administration of laws, regulations, decisions and rulings. To the extent that the laws, regulations, decisions and rulings themselves are discriminatory, they can be examined for their consistency with the relevant provisions of the GATT 1994. Para. 220. In addressing this issue, we note that Article I:1 of the GATS provides that '[t]his Agreement applies to measures by Members affecting trade in services'. In: our view, the use of the term 'affecting' reflects the intent of the drafters to give a broad reach to the GATS. The ordinary meaning of the word 'affecting' implies a measure that has 'an effect on', which indicates a broad scope of application. This interpretation is further reinforced by the conclusions of previous panels that the term 'affecting' in the context of Article III of the GATT is wider in scope than such terms as 'regulating' or 'governing'.... We also note that Article I:3(b) of the GATS provides that ' 'services' includes any service in any sector except services supplied in the exercise of governmental authority' (emphasis added), and that Article XXVIII(b) of the GATS provides that the ' 'supply of a service' includes the production, distribution, marketing, sale and delivery of a service'. There is nothing at all in these provisions to suggest a limited scope of application for the GATS.... For these reasons, we uphold the Panel's finding that there is no legal basis for an a priori exclusion of measures within the EC banana import licensing regime from the scope of the GATS. Para. 221. The second issue is whether the GATS and the GATT 1994 are mutually exclusive agreements. The GATS was not intended to deal with the same subject matter as the GATT 1994. The GATS was

intended to deal with a subject matter not covered by the GATT 1994, that is, with trade in services. Thus, the GATS applies to the supply of services. It provides, inter alia, for both MFN treatment and national treatment for services and service suppliers. Given the respective scope of application of the two agreements, they may or may not overlap, depending on the nature of the measures at issue. Certain measures could be found to fall exclusively within the scope of the GATT 1994, when they affect trade in goods as goods. Certain measures could be found to fall exclusively within the scope of the GATS, when they affect the supply of services as services. There is yet a third category of measures that could be found to fall within the scope of both the GATT 1994 and the GATS. These are measures that involve a service relating to a particular good or a service supplied in conjunction with a particular good. In all such cases in this third category, the measure in question could be scrutinized under both the GATT 1994 and the GATS. However, while the same measure could be scrutinized under both agreements, the specific aspects of that measure examined under each agreement could be different. Under the GATT 1994, the focus is on how the measure affects the goods involved. Under the GATS, the focus is on how the measure affects the supply of the service or the service suppliers involved. Whether a certain measure affecting the supply of a service related to a particular good is scrutinized under the GATT 1994 or the GATS, or both, is a matter that can only be determined on a case-by-case basis. This was also our conclusion in the Appellate Body Report in Canada Periodicals. Relatório do Painel no caso Canada - Certain Measures Concerning Periodicals (Canada Periodicals), Demandante: EUA, WT/DS31/R, para. 5.18 O Painel concluiu que a aplicação de taxas postais canadense para periódicos nacionais e importados era discriminatória em relação a estes últimos, nos termos Artigo III: 4 do GATT. Para. 5.18. In this connection, Canada also argues that overlaps between GATT 1994 and GATS should be avoided. We disagree. Overlaps between the subject matter of disciplines in GATT 1994 and in GATS are inevitable, and will further increase with the progress of technology and the globalization of economic activities. We do not consider that such overlaps will undermine the coherence of the WTO system. In fact, certain types of services such as transportation and distribution are recognized as a subject-matter of disciplines under Article III:4 of GATT 1994. It is also noteworthy in this respect that advertising services have long been associated with the disciplines under GATT Article III. As early as 1970, the Working Party on Border Tax Adjustment made the following observation: The Working Party noted that there was a divergence of views with regard to the eligibility for adjustment of certain categories of tax and that these could be subdivided into (a) Taxes occultes which the OECD defined as consumption taxes on capital equipment, auxiliary materials and services used in the transportation and production of othertaxable goods. Taxes on advertising, energy, machinery and transport were among the more important taxes which might be involved.... ; (b) Certain other taxes,.... (..continued) WTO Agreement. We also note that there are several adopted panel reports that examined the issue of services in the context of GATT Article III. For instance, the panel on Canada - Import, Distribution and Sale of Certain Alcoholic Drinks by Provincial Marketing Agencies addressed the issues of access to points of sale and restrictions on private delivery of beer. The panel on United States - Measures Affecting Alcoholic and Malt Beverages also dealt with the issues of distribution of wine and beer. More to the point, the panel on Thailand - Restrictions on Importation of and Internal Taxes on Cigarettes specifically addressed the question of advertising. Relatório do Órgão de Apelação no caso Canada - Certain Measures Concerning Periodicals (Canada Periodicals), Demandante: EUA, WT/DS31/R, paras. 21-22 O Painel concluiu que a aplicação de taxas postais canadense para periódicos nacionais e importados era discriminatória em relação a estes últimos, nos termos Artigo III: 4 do GATT. Para. 21. The entry into force of the GATS, as Annex 1B of the WTO Agreement, does not diminish the scope of application of the GATT 1994. Indeed, Canada concedes that its position with respect to the

inapplicability of the GATT would have been exactly the same under the GATT 1947, before the GATS had ever been conceived. We agree with the Panel's statement: The ordinary meaning of the texts of GATT 1994 and GATS as well as Article II:2 of the WTO Agreement, taken together, indicates that obligations under GATT 1994 and GATS can co-exist and that one does not override the other. We do not find it necessary to pronounce on the issue of whether there can be potential overlaps between the GATT 1994 and the GATS, as both participants agreed that it is not relevant in this appeal.31 Canada stated that its: (...) principal argument is not based... on the need to avoid overlaps and potential conflicts. On the contrary it is based on a textual interpretation of the provision, on the plain meaning of the words in Article III:2 - more precisely the word indirectly interpreted in its legal context and in light of the object and purpose of the provision. Para. 22. We conclude, therefore, that it is not necessary and, indeed, would not be appropriate, in this appeal to consider Canada's rights and obligations under the GATS. The measure at issue in this appeal, Part V.1 of the Excise Tax Act, is a measure which clearly applies to goods - it is an excise tax on splitrun editions of periodicals. We will now proceed to analyze this measure in light of Canada's points of appeal under Article III:2 of the GATT 1994. Relatório do Painel no caso Canada - Certain Measures Affecting the Automotive Industry (Canada Autos), Demandante: Comunidades Europeias, WT/DS139,142/R, paras. 10.234 e 10.307 O caso tratava da isenção feita pelo do Canadá do imposto de importação para as importações de determinados fabricantes, em conjunto com o Valor Adicionado canadense ( CVA ) e com requisitos de produção e exigências de vendas. Neste caso, o Órgão de Apelação, no que ser refere ao Acordo de Serviços, reverteu a decisão do Painel concluindo que (i) a determinação se uma medida é coberta pela GATS deve ser feita antes da avaliação da consistência que medida com qualquer obrigação substantiva do GATS, (ii) o Painel deixou de examinar se a medida afetou o comércio de serviços, nos termos do Artigo I:1, e (iii) o Painel não avaliou devidamente os fatos relevantes ao interpretar o Artigo II: 1. A conclusão do Painel de que a medida seria incompatível com o Artigo II: 1 foi revertida. Para. 10.234. ( ) should be done on the basis of the determination of whether these measures constitute less favourable treatment for the services and service suppliers of some Members as compared to those of others (Article II) and/or for services and service suppliers of other Members as compared to domestic ones (Article XVII). Para. 10.307. We note that the CVA requirements in the MVTO 1998 and SROs do not discriminate between domestic and foreign services and service suppliers operating in Canada under modes 3 and 4. This observation, however, does not suffice to conclude that the requirements of Article XVII are met. In our view, it is reasonable to consider for the purposes of this case that services supplied in Canada through modes 3 and 4 and those supplied from the territory of other Members through modes 1 and 2 are like services. In turn, this leads to the conclusion that the CVA requirements provide an incentive for the beneficiaries of the import duty exemption to use services supplied within the Canadian territory over like services supplied in or from the territory of other Members through modes 1 and 2, thus modifying the conditions of competition in favour of services supplied within Canada. Although this requirement does not distinguish between services supplied by service suppliers of Canada and those supplied by service suppliers of other Members present in Canada, it is bound to have a discriminatory effect against services supplied through modes 1 and 2, which are services of other Members.

Relatório do Órgão de Apelação no caso Canada - Certain Measures Affecting the Automotive Industry (Canada Autos), Demandante: Comunidades Europeias, WT/DS139, DS142/AB/R, paras. 151-152, 155 e 164-166 O caso tratava da isenção feita pelo do Canadá imposto de importação para as importações de determinados fabricantes, em conjunto com o Valor Adicionado canadense ( CVA ) e com requisitos de produção e exigências de vendas. Neste caso, o Órgão de Apelação, no que ser refere ao Acordo de Serviços, reverteu a decisão do Painel concluindo que (i) a determinação se uma medida é coberta pela GATS deve ser feita antes da avaliação da consistência que medida com qualquer obrigação substantiva do GATS, (ii) o Painel deixou de examinar se a medida afetou o comércio de serviços, nos termos do Artigo I:1, e (iii) o Painel não avaliou devidamente os fatos relevantes ao interpretar o Artigo II: 1. A conclusão do Painel de que a medida seria incompatível com o Artigo II: 1 foi revertida. Para. 151. [T]he fundamental structure and logic of Article I:1, in relation to the rest of the GATS, require that determination of whether a measure is, in fact, covered by the GATS must be made before the consistency of that measure with any substantive obligation of the GATS can be assessed. Para. 152. Article II:1 of the GATS states expressly that it applies only to any measure covered by this Agreement. This explicit reference to the scope of the GATS confirms that the measure at issue must be found to be a measure affecting trade in services within the meaning of Article I:1, and thus covered by the GATS, before any further examination of consistency with Article II can logically be made. We find, therefore, that the Panel should have inquired, as a threshold question, into whether the measure is within the scope of the GATS by examining whether the import duty exemption is a measure affecting trade in services within the meaning of Article I. In: failing to do so, the Panel erred in its interpretative approach. Para. 155. (...) [W]e believe that at least two key legal issues must be examined to determine whether a measure is one affecting trade in services : first, whether there is trade in services in the sense of Article I:2; and, second, whether the measure in issue affects such trade in services within the meaning of Article I:1. Para. 164. [T]he Panel... never examined whether or how the import duty exemption affects wholesale trade service suppliers in their capacity as service suppliers. Rather, the Panel simply stated: Like the measures at issue in the EC - Bananas III case, the import duty exemption granted only to manufacturer beneficiaries bears upon conditions of competition in the supply of distribution services, regardless of whether it directly governs or indirectly affects the supply of such services. Para. 165. We do not consider this statement of the Panel to be a sufficient basis for a legal finding that the import duty exemption 'affects' wholesale trade services of motor vehicles as services, or wholesale trade service suppliers in their capacity as service suppliers. The Panel failed to analyze the evidence on the record relating to the provision of wholesale trade services of motor vehicles in the Canadian market. It also failed to articulate what it understood Article I:1 to require by the use of the term 'affecting'. ( ) Having interpreted Article I:1, the Panel should then have examined all the relevant facts, including who supplies wholesale trade services of motor vehicles through commercial presence in Canada, and how such services are supplied. It is not enough to make assumptions. Finally, the Panel should have applied its interpretation of 'affecting trade in services' to the facts it should have found. Para. 166. The European Communities and Japan may well be correct in their assertions that the availability of the import duty exemption to certain manufacturer beneficiaries of the United States established in Canada, and the corresponding unavailability of this exemption to manufacturer beneficiaries of Europe and of Japan established in Canada, has an effect on the operations in Canada of wholesale trade service suppliers of motor vehicles and, therefore, 'affects' those wholesale trade service suppliers in their capacity as service suppliers. However, the Panel did not examine this issue. The Panel merely asserted its conclusion, without explaining how or why it came to its conclusion. This is not good enough.

Relatório do Painel no caso Mexico - Measures Affecting Telecommunications Services (Mexico Telecoms), Demandante: EUA, WT/DS204/R, para. 7.41 Este contencioso discutiu a consistência de leis e regulamentos mexicanos que regem o fornecimento de serviços de telecomunicações e as leis de concorrência. O Painel concluiu que os serviços por meio dos quais os fornecedores norte-americanos ligam as suas redes na fronteira com os dos fornecedores mexicanos dentro do México, tratam de prestação de serviços fornecidos de forma transfronteiriça, nos termos do Artigo I:2 (a) do GATS e que o fato da provisão ser silente em relação ao local no qual o fornecedor opera ou está presente não é diretamente relevante para a definição de fornecimento transfronteiriço. Para. 7.41. If linking with another operator implied that the originating operator were no longer supplying the service, an absurd consequence would result. Not only would telecommunications services delivered in this manner not be supplied cross-border in the sense of Article I:2(a), they would also not be supplied under any of the other modes of supply under the GATS. Nearly all telecommunications services currently supplied across borders would then fall outside the scope of the GATS. Present and future liberalization of this form of international telecommunications trade would not be possible within the WTO, without a new or amended treaty. Such an interpretation would be inconsistent with the fact that the GATS applies to... trade in services (Article I:1), and that trade in services is defined comprehensively as the supply of services through four modes of supply. 845 The GATS creates a wide-ranging agreement covering all services and modes of supply, in order to allow progressive liberalization of trade in services between Members. This suggests that the supply of basic telecommunications services - the transmission of customer supplied information - must include supply by means which involve or require linking to another operator to complete the service. Relatório do Painel no caso United States Measures affecting the cross-border supply of gambling and betting services (US - Gambling), Demandante: Antigua, WT/DS285/R, paras. 6.250-6.254, 6.285 e 6.287 O caso tratou de várias medidas dos EUA relativas a serviços de jogos e apostas, incluindo as leis federais como a Wire Act, a Lei de Viagem e ilegal Gambling Business Act ( IGBA ). Houve decisões quanto ao escopo dos compromissos assumidos no âmbito do Acordo sobre Serviços, questões de acesso a mercados e exceções gerais ao GATS. Para. 6.250. The threshold question that must be addressed in determining whether or not the GATS is applicable to the measures identified above in paragraph Erro! Fonte de referência não encontrada. is whether those measures affect trade in services within the meaning of Article I:1 of the GATS This threshold question must be addressed regardless of the specific Article of the GATS that is being invoked in support of a claim that the GATS has been violated. Para. 6.251. The Appellate Body in EC Bananas III indicated that the expression measures...affecting trade in services in Article I:1 is to be interpreted broadly. (8) Further, the Appellate Body in that case upheld the Panel's interpretation of that expression as meaning: (...) no measures are excluded a priori from the scope of the GATS as defined by its provisions. The scope of the GATS encompasses any measure of a Member to the extent it affects the supply of a service regardless of whether such measure directly governs the supply of a service or whether it regulates other matters but nevertheless affects trade in services (9). Para. 6.252. There is no reason why measures adopted by regional and local governments and authorities cannot a priori affect the supply of a service within the meaning of Article I:1 of the GATS, even if such measures cannot be enforced extraterritorially.

Para. 6.253. This being said, whether a measure affecting trade in services within the scope of the GATS in accordance with Article I:1 is inconsistent with one or more provisions of the GATS is a distinct matter which calls for a separate determination under the relevant GATS provisions. Para.6.254. In our view, the measures identified above in paragraph Erro! Fonte de referência não encontrada. necessarily affect trade in services within the meaning of Article I:1 of the GATS because, as we find below in paragraphs Erro! Fonte de referência não encontrada. - Erro! Fonte de referência não encontrada., they entail prohibitions on the supply of gambling and betting services. Para. 6.285. The Panel concludes that mode 1 under the GATS encompasses all possible means of supplying services from the territory of one WTO Member into the territory of another WTO Member. Therefore, a market access commitment for mode 1 implies the right for other Members' suppliers to supply a service through all means of delivery, whether by mail, telephone, Internet etc., unless otherwise specified in a Member's Schedule. We note that this is in line with the principle of technological neutrality, which seems to be largely shared among WTO Members. (10) Accordingly, where a full market access commitment has been made for mode 1, a prohibition on one, several or all means of delivery included in this mode 1 would be a limitation on market access for the mode. Para. 6.287. To sum up, we conclude that mode 1 includes all means of delivery. We are of the view that when a Member inscribes the word None in the market access column of its schedule for mode 1, it commits itself not to maintain measures which prohibit the use of one, several or all means of delivery under mode 1 in a committed sector or sub-sector. This is especially so in sectors and sub-sectors where crossborder supply is effected essentially if not exclusively through the Internet. Relatório do Órgão de Apelação no caso United States measures affecting the cross-border supply of gambling and betting services (US Gambling), Demandante: Antigua, WT/DS285/AB/R, paras. 120-123 e 126 Para. 120. The question before us, therefore, is whether an alleged total prohibition on the cross-border supply of gambling and betting services constitutes a measure that may be challenged under the GATS. (11) Para. 121. The DSU provides for the prompt settlement of situations where Members consider that their benefits under the covered agreements are being impaired by measures taken by another Member. (12) Two lements of this reference to measures that may be the subject of dispute settlement are relevant. First, as the Appellate Body has stated, a nexus must exist between the responding Member and the measure, such that the measure whether an act or omission must be attributable to that Member. (13) Secondly, the measure must be the source of the alleged impairment, which is in turn the effect resulting from the existence or operation of the measure. Para. 122. Similarly, consultations at the outset of a dispute are based on: (...) measures affecting the operation of any covered agreement taken within the territory [of the responding Member]. (14) This provision contemplates that measures themselves will affect the operation of a covered agreement. Finally, we note that this distinction between measures and their effects is also evident in the scope of application of the GATS, namely, to measures by Members affecting trade in services. (15) Para. 123. We are therefore of the view that the DSU and the GATS focus on measures as the subject of challenge in WTO dispute settlement. To the extent that a Member's complaint centres on the effects of an action taken by another Member, that complaint must nevertheless be brought as a challenge to the measure that is the source of the alleged effects. Para. 126. Therefore, we conclude that, without demonstrating the source of the prohibition, a complaining party may not challenge a total prohibition as a measure, per se, in dispute settlement proceedings under

the GATS. Accordingly, we uphold the Panel's finding, in paragraph 6.175 of the Panel Report, that the alleged 'total prohibition' on the cross-border supply of gambling and betting services describes the alleged effect of an imprecisely defined list of legislative provisions and other instruments and cannot constitute a single and autonomous 'measure' that can be challenged in and of itself. Relatório do Painel no caso China - Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products (China - Publications and Audiovisual Products), WT/DS363/R, paras. 7.971, 7.1256 e 7.1258 Esse caso discutiu certas restrições mantidas pela China a prestadores estrangeiros de serviços de pagamento eletrônico para operações realizadas com cartões de pagamento e os fornecedores desses serviços. O Painel concluiu que a China agiu de forma inconsistente com os compromissos em acesso a mercados assumidos no modo 3, nos termos do Artigo XVI: 2 (a) do GATS. Para. 7.971. We note that it is not in dispute that the measures at issue regulate or govern the distribution of imported reading materials. Since the term affecting is wider in scope than regulating or governing, we therefore consider that these measures are affecting the supply of reading materials distribution services for the purpose of Article XVII. Para. 7.1256. In light of our interpretation of China's commitment, we now examine the US argument on technological neutrality. This principle, according to the United States, establishes that any differences between the supply of the sound recording distribution services on physical, as compared to non-physical, media are merely technological, and thus should not, unless specified in China's Schedule, serve to narrow the scope of China's commitment. The United States derives this principle from a statement in a Progress Report on a Work Programme on Electronic Commerce, dated 19 July 1999, prepared by the Council for Trade in Services for the General Council. (16) The statement says: It was also the general view that the GATS is technologically neutral in the sense that it does not contain any provisions that distinguish between the different technological means through which a service may be supplied. (17) Para. 7.1257. We note that this statement has been referred to by the panel in US Gambling. That panel, in examining the range of possible means of delivery included in a full market access commitment on crossborder supply, concluded that such a commitment includes all means of delivery, whether by mail, telephone, Internet etc., unless otherwise specified in a Member's Schedule. (18) The panel in that case added that this was in line with the principle of technological neutrality that seems to be largely shared among WTO Members as evidenced by the statement in the Progress Report. (19) Para. 7.1258. We note, however, that in interpreting China's commitment on sound recording distribution services, we have no need to invoke a principle of technological neutrality. We have already found that the core meaning of China's commitment on these services includes the distribution of audio content on nonphysical media. The principle of technological neutrality might have come into play had we found that China's commitment covered distribution on physical media and that there was doubt about whether it also covered the distribution of content on non-physical media. But this was not the case here. Relatório do Órgão de Apelação no caso China - Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products (China - Publications and Audiovisual Products), WT/DS363/AB/R, paras. 193-195 Para. 193. We understand China to argue that, because the Film Regulation regulates trade in services, it should be excluded from scrutiny under China's trading rights commitments, which are applicable only to trade in goods. We note, in this regard, that the Appellate Body has found that a measure could be simultaneously subject to obligations relating to trade in goods under the GATT 1994 and to obligations relating to trade in services under the GATS. As the Appellate Body noted in Canada Periodicals, [t]he entry into force of the GATS, as Annex 1B of the WTO Agreement, does not diminish the scope of

application of the GATT 1994. (20) In EC Bananas III, the Appellate Body observed that, although the subject matter of the GATT 1994 and that of the GATS are different, particular measures could be found to fall within the scope of both the GATT 1994 and the GATS, and that such measures include those that involve a service relating to a particular good or a service supplied in conjunction with a particular good. (21) These findings specifically concern the relationship between the GATS and the GATT 1994, and thus do not directly address the relationship between China's trading rights commitments and its commitments on trade in services. Yet, these findings provide assistance in analyzing the issue of whether a measure can be simultaneously subject to obligations relating to trade in goods and those relating to trade in services. Given that China's trading rights commitments apply to trade in goods, the Appellate Body findings in these earlier disputes are also relevant to resolving the issue of whether measures regulating services may be subject to China's trading rights commitments. Para. 194. The Appellate Body's approach in the above two disputes implies that a measure can regulate both goods and services and that, as a result, the same measure can be subject to obligations affecting trade in goods and obligations affecting trade in services. This does not necessarily mean that the same measure would also be subject to China's trading rights commitments, because a measure regulating goods may not affect who has the right to trade those goods. In this dispute, however, it is uncontested that Article 30 of the Film Regulation restricts who may engage in the importation of films. The issue raised by China's appeal is whether what is imported by the entity designated under Article 30 is a good. In other words, in this dispute, the applicability of China's trading rights commitments to Article 30 of the Film Regulation depends on the issue of whether that provision regulates goods. In this regard, China maintains that the import restrictions imposed by Article 30 of the Film Regulation relate only to the right to import intangible content of films through licensing services, and do not relate to the physical carrier of such content. (22) Para. 195. We do not see the clear distinction drawn by China between content and goods. Neither do we consider that content and goods, and the regulation thereof, are mutually exclusive. Content can be embodied in a physical carrier, and the content and carrier together can form a good. For example, in Canada Periodicals, the Appellate Body found that a periodical is a good comprised of two components: editorial content and advertising content. Both components can be viewed as having services attributes, but they combine to form a physical product the periodical itself. (23) Moreover, the United States points out that China's Schedule of Concessions on goods, which contains the Harmonized System heading 3706, defines as a good cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. This confirms that a physical film reel containing content is treated as a good under China's own tariff regime. (24) We therefore share the view that China's arguments are premised on an artificial dichotomy between film as mere content (which China contends is not a good) and the physical carrier on which content may be embedded (which China views as a good). (25) Footnote 8: Appellate Body Report on EC Bananas III, para. 220. Footnote 9: Appellate Body Report on EC Bananas III, para. 220 citing the Panel Report on EC Bananas III, para. 7.285. Footnote 10: Work Programme on Electronic Commerce Progress Report to the General Council, adopted by the Council for Trade in Services on 19 July 1999, S/L/74, 27 July 1999. para. 4: It was also the general view that the GATS is technologically neutral in the sense that it does not contain any provisions that distinguish between the different technological means through which a services may be supplied. The United States seems to agree as is evident from the following comments made by it in a submission contained in WT/GC/16, p. 3: there should be no question that where market access and national treatment commitments exist, they encompass the delivery of the service through electronic means, in keeping with the principle of technological neutrality. Footnote 11: Panel Report, para. 6.175. Footnote 12: Article 3.3 of the DSU. (emphasis added). Footnote 13: Apellate Body Report, US Corrosion-Resistant Steel Sunset Review, para. 81. Footnote 14: Article 4.2 of the DSU. Footnote 15: Article I:1 of the GATS. Footnote 16: S/L/74. Footnote 17: Work Programme on Electronic Commerce Progress Report to the General Council, adopted by the Council for Trade in Services on 19 July 1999, S/L/74, 27 July 1999. para. 4. This view was not, however, unanimous since the Report adds that [s]ome delegations expressed a view that these issues were complex and needed further examination. Footnote 18: Panel Report on US Gambling, para 6.285. Footnote 19: Ibid. The reference by that panel to the principle of technological neutrality was not referred to by the Appellate Body in its report on the subsequent appeal in that case. Footnote 20: Appellate Body Report, Canada Periodicals, p. 19, DSR 1997:I, 449, at 465. Footnote 21: Appellate Body Report, EC Bananas III, para. 221.

Footnote 22: China's appellant's submission, para. 238. Footnote 23: Appellate Body Report, Canada Periodicals, p. 17, DSR 1997:I, 449, at 463. (footnote omitted) See also United States' appellee's submission, para. 136 and footnote 217 thereto. Footnote 24: See United States' appellee's submission, para. 131. Footnote 25: United States' appellee's submission, para. 123 (referring to China's appellant's submission, paras. 221, 232, 238, 244, and 245). A violação do Artigo I do GATS também foi alegada no pedido de abertura de Painel do caso United States the Cuban Liberty and Democratic Solidarity Act (DS38). No entanto, não houve estabelecimento de Painel para a análise desse caso.. III. Comentários Em relação ao Artigo I do GATS, pode-se dizer que as principais discussões no DSB debruçaram-se sobre a questão do alcance da aplicação desse Acordo. Quanto à relação entre o GATT e o GATS, a possibilidade de sobreposição dos dois Acordos em determinadas matérias foi discutida pelo DSB nos casos Canada - Periodicals e EC- Bananas III. No caso Canada - Periodicals, o Órgão de Apelação rejeitou a noção de que o GATT 1994 e o GATS são mutuamente exclusivos e concluiu que existem categorias de medidas às quais podem ser aplicadas tanto as disposições do GATT quanto as do GATS. Esse entendimento foi confirmado no caso EC - Bananas III. O Painel, no caso Canada - Periodicals afirmou que, nos termos da Convenção de Viena, o sentido ordinário dos textos do GATT e do GATS indica que as obrigações contidas em ambos os tratados podem coexistir e que certos serviços como a transportes e distribuição são reconhecidamente sujeitos à disciplina do GATT. Neste sentido, entendeu o Painel também que não existe hierarquia entre o GATT e o GATS, estando ambos em um mesmo plano de aplicação. No contencioso EC - Bananas III, o Painel definiu que o escopo da aplicação do GATS abrange quaisquer medidas de um Membro que afetem a prestação de um serviço, independentemente se a medida governa, diretamente, a prestação do serviço ou regula outros aspectos que afetam o comércio de serviços. Desse modo, nenhuma medida está excluída, a priori, do escopo do GATS. Com base na interpretação acima, o Painel concluiu que não existia base legal para se excluir, a priori, as medidas estabelecidas pelas CE com relação ao regime de licenças para a importação de bananas do escopo do GATS. O Órgão de Apelação manteve a conclusão do Painel e de que nenhuma disposição do GATS sugeria uma limitação em seu âmbito de aplicação. A definição do Painel a respeito do termo afeta foi confirmada no caso China - Electronic Payment Services. Já no contencioso Canada - Autos, o Painel reiterou a sua conclusão no caso CE - Bananas III a respeito do escopo do GATS e foi além, ao concluir que antes de determinar se uma medida afeta o comércio de serviços, conforme estabelecido no Artigo I do GATS, seria necessário dispor se a referida medida constitui tratamento menos favorável para os serviços e prestadores de serviços de determinado Membro em comparação (i) com outro Membro (Artigo II do GATT); e/ou (ii) com os serviços e prestadores de serviços do Membro demandado (Artigo XVII do GATS). No entanto, o Órgão de Apelação reverteu a conclusão do Painel no caso Canada Autos, por considerar que a determinação de que uma medida afeta ou não o comércio de serviços deve ser anterior à avaliação de se a medida é ou não consistente com outros dispositivos do GATS, e deve levar em consideração (i) se há comércio de serviços, no sentido do Artigo 1.2 do GATS; e (ii) se a medida questionada afeta o comércio de serviços, conforme previsto no Artigo 1.1 do GATS. De acordo com o Órgão de Apelação, a estrutura e a lógica do Artigo 1.1 em relação ao restante do GATS tornava necessário que a determinação sobre o fato de uma medida ser coberta pelo GATS precedesse a análise acerca da consistência da medida vis a vis as obrigações substantivas do acordo. Logo, o Painel