Article révisé par les pairs
Résumé : This paper critically reviews the main findings of the Appellate Body in the case India - Additional and Extra-Additional Duties on Imports from the United States (India-Additional Import Duties). This ruling sheds light on the interplay between two core provisions of the GATT, namely Article II GATT (Schedules of Concessions) and III GATT (National Treatment on Internal Taxation and Regulation). Linked to this demarcation, the question on the allocation of the burden of proof was a central point of contention in this dispute. The ruling also establishes the principle that WTO Members are allowed to use border tax adjustments, as long as the tax imposed on imports does not exceed the domestic tax. We argue that this principle can help to reconcile the objectives of the WTO with those of national governments. Copyright © 2010 Paola Conconi and Jan Wouters.