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Rohstoffhandel und Exportabgaben

Zum Umgang mit Exportabgaben auf Rohstoffe innerhalb des welthandelsrechtlichen Mehrebenensystems am Beispiel der Europäischen Union
Authors:
Publisher:
 2023

Summary

This work examines the compatibility of export taxes on raw materials with world trade law. After explaining the concept of export taxes and the associated effects on the trade in raw materials, the question is first examined to what extent export taxes are covered by WTO law, but also by the various trade agreements of the EU. Subsequently, an application of anti-dumping and anti-subsidy law to the use of export taxes is examined in detail. Furthermore, existing tensions within world trade law are elaborated and reform considerations are put forward. Thus, the book is not only aimed at academia, but also at politics and industry.

Keywords

Bibliographic data

Copyright year
2023
ISBN-Print
978-3-7560-0528-4
ISBN-Online
978-3-7489-3884-2
Publisher
Nomos, Baden-Baden
Series
Studien zum Internationalen Wirtschaftsrecht - Studies on International Economic Law
Volume
38
Language
German
Pages
335
Product type
Book Titles

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 18
    1. A. Gegenstand und Ziel der Untersuchung No access
    2. B. Gang der Darstellung No access
    1. A. Exportabgaben, Exportzölle und Exportsteuern als Formen einer fiskalischen Exportbeschränkung No access
    2. B. Beweggründe und Verbreitung No access
      1. I. Rohstoffbegriff No access
      2. II. Grundbedingungen des Rohstoffhandels No access
      3. III. Wirtschaftliche Auswirkungen von Exportabgaben No access
    4. D. Zwischenfazit No access
        1. 1. Regelungssystematik des GATT No access
            1. aa) Meistbegünstigungsgebot gemäß Art. I:1 GATT No access
            2. bb) Transparenzbestimmungen gemäß Art. X GATT No access
              1. (1) Verpflichtende Zugeständnisse im Bereich von Exportzöllen No access
              2. (2) Möglichkeit der Änderung und Aufhebung von Zugeständnissen bei Exportzöllen No access
              3. (3) Zwischenfazit No access
            4. dd) Zollwertbemessung gemäß Art. VII GATT No access
            5. ee) Verwaltungsgebühren gemäß Art. VIII GATT No access
            6. ff) Das Verbot mengenmäßiger Beschränkungen gemäß Art. XI GATT No access
          2. b) Exportsteuern als Gegenstand des GATT No access
          3. c) Exportabgaben als Gegenstand einer Nichtverletzungs- oder Situationsbeschwerde No access
        3. 3. Zwischenfazit No access
        1. 1. Die Beitrittsverpflichtungen Chinas No access
        2. 2. Die Beitrittsverpflichtungen Russlands No access
        3. 3. Die Rolle von Exportabgaben in den übrigen Beitrittsverhandlungen No access
        4. 4. Zwischenfazit No access
      3. III. Bisherige Reformbestrebungen im Bereich von Exportabgaben No access
      4. IV. Zwischenfazit: Die Regelung von Exportabgaben im WTO-Recht No access
          1. a) Regelungen zu Exportabgaben auf Grundlage der Systematik des GATT No access
          2. b) Exportabgaben als Bestandteil eigenständiger Rohstoffkapitel No access
          1. a) Beitrittsassoziierungsabkommen und Exportabgaben No access
          2. b) Freihandelsassoziierungsabkommen und Exportabgaben No access
          3. c) Entwicklungsassoziierungsabkommen und Exportabgaben No access
          4. d) Zwischenfazit No access
        3. 3. Exportabgaben im Kontext eines Austritts aus dem EU-Binnenmarkt No access
        4. 4. Die Durchsetzung von Handelszugeständnissen als ein Schwerpunkt der neueren Handelspolitik der EU No access
        5. 5. Zwischenfazit No access
          1. a) Materielle Anforderungen des Art. XXIV GATT No access
          2. b) Formelle Kontrollmechanismen No access
        2. 2. Zwischenstaatliche Grundstoffabkommen und WTO-Recht No access
          1. a) Formeller Ausschluss eines WTO-Streitbeilegungsverfahrens No access
          2. b) Auslegung und Modifikation des WTO-Rechts No access
        4. 4. Zwischenfazit No access
      3. III. Zwischenfazit: Die Regelung von Exportabgaben in externen Handelsabkommen No access
    3. C. Zwischenfazit: Exportabgaben als Gegenstand des Welthandelsrechts No access
    1. A. „Input Dumping“ und Subventionierung – Exportabgaben als eine unfaire Handelspraktik No access
      1. I. Das EU-Antidumpingrecht als autonomer Handelsschutz im Mehrebenensystem No access
      2. II. Der Preisvergleich als Kern des Antidumpingrechts No access
              1. (1) Der Einfluss von Exportabgaben auf die Angemessenheit der Herstellungskosten No access
              2. (2) Kein zusätzlicher Ablehnungsgrund für Exportabgaben No access
              3. (3) Zwischenfazit No access
              1. (1) Die besondere Marktlage als Ausdruck einer individuellen Marktbetrachtung No access
              2. (2) Notwendigkeit einer uneinheitlichen Auswirkung auf die Vergleichbarkeit No access
            3. cc) Der Einsatz von Exportabgaben als Fall einer „nennenswerten Verzerrung“ No access
            4. dd) Zwischenergebnis No access
              1. (1) Der Einfluss von Exportabgaben auf die Auswahl von Preisen und Vergleichswerten No access
              2. (2) Vereinbarkeit mit den WTO- sowie den unionsrechtlichen Vorgaben No access
            2. bb) Exportabgaben und die Normalwertberechnung gemäß Art. 2 Abs. 7 AD-GVO No access
          3. c) Zwischenfazit No access
        2. 2. Auswirkung rohstoffbezogener Exportabgaben auf Ausfuhrpreis und Vergleich No access
        1. 1. Exportabgaben als Fall einer Verzerrung gemäß Art. 7 Abs. 2a AD-GVO No access
        2. 2. Vereinbarkeit von Art. 7 Abs. 2a AD-GVO mit dem WTO-Recht No access
      5. V. Zwischenfazit: Die Regelung von Exportabgaben im EU-Antidumpingrecht No access
      1. I. Das EU-Antisubventionsrecht als dualer Handelsschutz im Mehrebenensystem No access
      2. II. Der welthandelsrechtliche Subventionstatbestand als Anknüpfungspunkt eines unilateralen sowie multilateralen Verfahrens No access
              1. (1) Der handlungsbezogene Auslegungsansatz in US – Export Restraints No access
              2. (2) Der Finalitätsansatz des Appellate Body No access
              3. (3) Die Antisubventionspraxis der EU No access
              4. (4) Stellungnahme: Exportabgaben als Fall einer Betrauung oder Anweisung No access
            2. bb) Private Einrichtung No access
            3. cc) Finanzielle Beihilfe i.S.v. Ziff. i) bis iii) No access
            4. dd) Regierungsaufgabe und -handlung No access
            5. ee) Zwischenfazit No access
            1. aa) Auslegung innerhalb der bisherigen WTO- und EU-Subventionspraxis No access
            2. bb) Stellungnahme: Exportabgaben als Fall einer Einkommens- oder Preisstützung No access
          3. c) Zwischenfazit No access
            1. aa) Möglichkeit einer Abweichung von Marktpreisen im Land der Zurverfügungstellung No access
            2. bb) Alternative Bezugsgrößen für eine Vorteilsberechnung No access
          2. b) Vorteilsberechnung im Fall einer Einkommens- oder Preisstützung No access
          3. c) Zwischenfazit No access
        3. 3. Spezifität im Fall von Exportabgaben No access
        4. 4. Exportabgaben als Faktor bei der Subventionsberechnung No access
      4. IV. Zwischenfazit: Die Regelung von Exportabgaben im Antisubventionsrecht No access
    4. D. Das Antidumping- und Antisubventionsrecht als ein alternativer Regelungsansatz zum Umgang mit Exportabgaben No access
    5. E. Zwischenfazit: Exportabgaben als Gegenstand des Antidumping- und Antisubventionsrechts No access
    1. A. Zusammenfassung der wesentlichen Forschungsergebnisse No access
      1. I. Reformmöglichkeiten auf Ebene der WTO No access
      2. II. Reformmöglichkeiten auf Ebene der externen Handelsabkommen der EU No access
      3. III. Reformmöglichkeiten auf Ebene des Antidumping- und Antisubventionsrechts No access
    3. C. Ausblick No access
  7. Literaturverzeichnis No access 315 - 335

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