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2012年3月美国国会通过H.R.4105法案,明确推翻了1986年乔治城钢铁案所确立的“对非市场经济国家不适用反补贴税”的先例。虽然法案因其溯及性适用在美国国内引发了合宪性争议,但法案作为非刑事的税收性法律以及现在的全球经济背景决定了法案的违宪申诉主张很难获得美国联邦最高法院的支持;而法案第二部分所欲解决的双重救济问题则是WTO法律框架内最新的争论焦点。
In March 2012, the U.S. Congress passed the H.R.4105 Act, explicitly overturning the precedent set by the 1986 Georgetown Steel case that “countervailing duty is not applicable to non-market economy countries.” Although the bill triggered a constitutional dispute in the United States because of its retrospective application, the bill, as a non-criminal tax law and the current global economic background, determines that the bill’s unconstitutionality claim is difficult to obtain the support of the Supreme Court of the United States; The double relief issue to be solved in the second part of the act is the latest issue of debate in the WTO legal framework.