DTÖ HUKUKU UYGULAMASINDA AYRIMCILIK YAPMAMA İLKESİ

Öz

Uluslararası alanda çok taraflı ticaret sisteminin hukuki temeli 1994 yılında imzalanan Dünya Ticaret Örgütü (DTÖ) Anlaşması1 ve ekinde yer alan Anlaşmalar (DTÖ Anlaşmaları) tarafından belirlenmektedir. DTÖ, 1947 yılında geçici olarak uygulamaya konulan ve 1994 yılına kadar uygulanan Gümrük Tarifeleri ve Ticaret Genel Anlaşması’nın (GATT 1947) yerini almıştır. Bununla birlikte, DTÖ Anlaşması, GATT 1947 hükümlerini yürürlükten kaldırmamış, tam tersine 1947 sonrasında yapılan müzakere turları ile kaydedilen gelişmeleri de içerecek şekilde, GATT 1994 altında bünyesine katmıştır. DTÖ Anlaşması’nın yürürlüğe girmesi ile birlikte dünya ticareti, DTÖ şemsiyesi altında yer verilen ve yaklaşık 60 anlaşma, ek, mutabakat ve karardan oluşan hukuki bir zemin üstünde şekillenmiştir. Söz konusu hukuki yapının temel yapıtaşını ise Ayrımcılık Yapmama İlkesi oluşturmaktadır. En Çok Kayrılan Ülke ve Ulusal Muamele kurallarından oluşan bu ilkenin tanımı ve uygulaması basit gibi gözükmekle beraber, uygulamanın bu ölçüde basit olmadığı Panel ve Temyiz Organı raporları incelendiğinde açıkça görülmektedir. Diğer yandan, söz konusu kurallardan sapmaya olanak sağlayan istisna kurallarının varlığı uygulamayı daha da güçleştirmektedir. Bu çerçevede, DTÖ’ye 26 Mart 1995 tarihinde üye olan Türkiye açısından Ayrımcılık Yapmama İlkesi’nin DTÖ hukukundaki uygulamasının anlaşılması gerek dış ticarete ilişkin mevzuatın hazırlanması ve gerekse Türkiye’nin taraf olabileceği muhtemel bir panelde haklarımızın savunulması açısından önem taşımaktadır.

Anahtar Kelimeler

• DTÖ Hukuku, Ayrımcılık Yapmama İlkesi, En Çok Kayrılan Ülke Kuralı, Ulusal Muamele Kuralı

The principle of Nondiscrimination in WTO Law

Öz

The legal basis of the multilateral trading system in the international arena is determined by the Marrakesh Agreement Establishing the World Trade Organization (WTO) and its Annex Agreements (The WTO Agreements). The WTO superseded the General Agreement on Tariffs and Trade (GATT 1947), which had been put into place provisionally, but applied until 1994. Nevertheless, provisions of the 1947 GATT agreement were not revoked by the WTO Agreement; on the contrary, together with the developments made during the negotiation rounds made after 1947, they were incorporated into the 1994 WTO Agreements. With the entry into force of the WTO Agreemenst, world trade has been shaped on a legal basis, consisting of about 60 agreements, annexes, understandings and decisions provided under the WTO umbrella. The principle of nondiscrimination forms the basis of this legal structure. Although the definition and application of this principle, which is composed of the Most Favored Nation (MFN) and National Treatment rules, seems simple, the complexity of the implementation is realized apparently when the Panel and Appellate Body reports are examined. In addition, existence of the exceptions, leading to deviation from these rules, makes the implementation more complex. In this regard, understanding the application of the nondiscrimination principle in WTO law is crucial for Turkey, which joined the WTO on 26 March 1995, when preparing its legislation on foreign trade and defending its rights in a possible panel

Anahtar Kelimeler

• WTO Law, Non-discrimination Principle, Most Favoured Nation (MFN) Rule, National Treatment Rule

Kaynakça

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17. Canada – Provincial Liquor Boards (EEC) GATT Panel Report, Canada – Import, Distribution and Sale of Alcoholic Drinks by Canadian Provincial Marketing Agencies, L/6304, adopted 22 March 1988, BISD 35S/37
18. Cuba – Consular Taxes Ruling by the Chairman, The Phrase "Charges of any Kind" in Article I:1 in Relation to Consular Taxes, 24 August 1948, BISD II/12
19. EEC – Animal Feed Proteins GATT Panel Report, EEC – Measures on Animal Feed Proteins, L/4599, adopted March 1978, BISD 25S/49
20. EEC – Imports of Beef GATT Panel Report, European Economic Community – Imports of Beef from Canada, L/5099, adopted 10 March 1981, BISD 28S/92 EEC – Oilseeds I
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24. Japan – Alcoholic Beverages I GATT Panel Report, Japan – Customs Duties, Taxes and Labelling Practices on Imported Wines and Alcoholic Beverages, L/6216, adopted November 1987, BISD 34S/83
25. Spain – Unroasted Coffee GATT Panel Report, Spain – Tariff Treatment of Unroasted Coffee, L/5135, adopted June 1981, BISD 28S/102
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28. US – Non-Rubber Footwear GATT Panel Report, United States – Countervailing Duties on Non-Rubber Footwear from Brazil, SCM/94, adopted June 1995, BISD 42S/208
29. US – Section 337 Tariff Act GATT Panel Report, United States Section 337 of the Tariff Act of 1930, L/6439, adopted November 1989, BISD 36S/345
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34. Panel Report, Brazil – Measures Affecting Imports of Retreaded Tyres, WT/DS332/R, adopted 17 December 2007, as modified by Appellate Body Report, WT/DS332/AB/R Canada – Autos
35. Appellate Body Report, Canada – Certain Measures Affecting the Automotive Industry, WT/DS139/AB/R, WT/DS142/AB/R, adopted June 2000, DSR 2000:VI, 2985
36. Canada – Autos Panel Report, Canada – Certain Measures Affecting the Automotive Industry, WT/DS139/R, WT/DS142/R, adopted 19 June 2000, as modified by Appellate Body Report, WT/DS139/AB/R, WT/DS142/AB/R, DSR 2000:VII, 3043 Canada – Periodicals
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38. Panel Report, Canada – Certain Measures Concerning Periodicals, WT/DS31/R and Corr.1, adopted 30 July 1997, as modified by Appellate
39. Body Report, WT/DS31/AB/R, DSR 1997:I, 481 Chile – Alcoholic Beverages
40. Appellate Body Report, Chile – Taxes on Alcoholic Beverages, WT/DS87/AB/R, WT/DS110/AB/R, adopted 12 January 2000, DSR 2000:I, 281 Dominican Republic
41. – Import and Sale of Cigarettes Appellate Body Report, Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes, WT/DS302/AB/R, adopted May 2005, DSR 2005:XV, 7367 Dominican Republic
42. – Import and Sale of Cigarettes Panel Report, Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes, WT/DS302/R, adopted 19 May 2005, as modified by Appellate Body Report, WT/DS302/AB/R, DSR 2005:XV, 7425 EC – Asbestos
43. Appellate Body Report, European Communities – Measures Affecting Asbestos and Asbestos- Containing Products, WT/DS135/AB/R, adopted April 2001, DSR 2001:VII, 3243
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45. Report, WT/DS135/AB/R, DSR 2001:VIII, 3305 EC – Bananas III
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51. Indonesia – Autos Panel Indonesia – Certain Measures Affecting the Automobile Industry, WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R and Corr.1, 2, 3 and 4, adopted 23 July 1998, Japan – Alcoholic Beverages II
52. Appellate Body Report, Japan – Taxes on Alcoholic Beverages, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R, adopted November 1996, DSR 1996:I, 97 Korea – Alcoholic Beverages
53. Appellate Body Report, Korea – Taxes on Alcoholic Beverages, WT/DS75/AB/R, WT/DS84/AB/R, adopted 17 DSR 1999:I, 3 February 1999, Korea – Various Measures on Beef
54. Appellate Body Report, Korea – Measures Affecting Imports of Fresh, Chilled and Frozen Beef, WT/DS161/AB/R, WT/DS169/AB/R, adopted 10 January 2001, DSR 2001:I, 5 Mexico – Taxes on Soft Drinks
55. Panel Report, Mexico – Tax Measures on Soft Drinks and Other Beverages, WT/DS308/R, adopted 24 March 2006, as modified by Appellate Body Report, WT/DS308/AB/R Turkey – Rice
56. Panel Report, Turkey – Measures Affecting the Importation of Rice, WT/DS334/R, adopted 22 October 2007 Turkey – Textiles
57. Appellate Body Report, Turkey – Restrictions on Imports of Textile and Clothing Products, WT/DS34/AB/R, adopted 19 DSR 1999:VI, 2345 November 1999,
58. Turkey – Textiles Panel Turkey – Restrictions on Imports of Textile and Clothing Products, WT/DS34/R, adopted 19 November 1999, as modified by
59. Appellate Body Report, WT/DS34/AB/R, US – Stainless Steel (Mexico) Appellate Body Report, United States – Final Anti-Dumping Measures on Stainless Steel from Mexico, WT/DS344/AB/R, adopted on 30 April