commiss decis suspend examin procedur obstacl trade consist trade practic maintain republ colombia relat import motor vehicl ec commiss european commun regard treati establish european commun regard council regul ec decemb lai commun procedur field common commerci polici order ensur exercis commun right intern trade rule establish auspic world trade organis amend regul ec articl thereof juli volkswagen ag lodg complaint pursuant articl regul ec hereinaft refer quot regul quot volkswagen ag alleg commun export motor vehicl republ colombia hinder obstacl trade mean articl regul alleg obstacl trade constitut gener colombian tax law amend estatuto tributario distinct vehicl assembl manufactur colombia manufactur assembl colombia purpos applic vat law stipul vehicl categori cc manufactur assembl colombia subject vat rate compar vat rate import car commiss decid consult advisori committe establish regul complaint contain suffici evid justifi initi examin procedur examin procedur initi august investig provid suffici evid assess republ colombia breach oblig deriv articl iii gatt practic contest complain appear obstacl trade mean articl trade barrier regul discriminatori vat regim impos colombia import car advers trade effect mean articl trade barrier regul result examin procedur found action interest commun remov advers trade effect result obstacl trade maintain colombia order ensur exercis commun right intern trade rule appear reason explor colombian side possibl amic solut consider difficult polit econom situat colombia decemb european commiss colombia reach understand colombia commit increas present tax differenti vi vi import motor car cc elimin abovement vat differenti juli condit commiss commit initi wto disput settlement procedur measur cover trade barrier regul investig arrang state remain prejudic legal posit european commun colombia arrang provid commiss suspend examin procedur matter legisl adopt colombian parliament implement agreement draft law provid gradual elimin vat differenti present colombian govern colombian parliament adopt decemb examin procedur suspend measur provid decis accord opinion advisori committe establish regul adopt decis sole articl examin procedur obstacl trade consist trade practic maintain colombia relat import motor vehicl initi august suspend brussel commiss pascal lami member commiss oj oj oj