commiss decis octob provis council regul ec measur maintain republ argentina export bovin hide import finish leather notifi document number 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 wto amend regul ec articl thereof consult advisori committe procedur januari commiss receiv complaint pursuant articl regul ec regul complaint lodg cotanc confeder nation associ tanner dresser european commun behalf member engag product finish bovin leather complain alleg number argentinian measur export raw semi tan bovin hide import finish leather inconsist provis agreement establish world trade organis wto agreement annex measur caus advers trade effect member compani basi complain ask commiss action convinc argentina repeal practic consist de facto export ban raw hide custom control procedur raw hide expert argentinian tan industri particip payment addit ad tax statist duti finish leather import advanc payment turnov tax import finish leather complaint contain suffici prima faci evid justifi initi commun examin procedur pursuant articl regul examin procedur initi februari initi commun examin procedur commiss conduct depth legal factual investig base find investig commiss reach conclus find exist obstacl trade investig reveal argentinian export regim raw semi tan bovin hide oper de facto export prohibit appear argentinian author shown constant prohibit export raw semi tan bovin hide mean measur succeed consider restrict final make imposs export raw semi tan bovin hide regular import trade flow hide argentina commun fact export regim succeed reach object demonstr element argentinian author admit legal export raw semi tan bovin hide hide trader state imposs bui hide argentina export purpos argentinian tan industri admit argentinian hide market free market avail articl xi gatt exempt oblig maintain prohibit restrict export argentinian author suggest countri maintain export prohibit export restrict sens articl xi final analysi base argentinian price show allow export duti bovin hide exist argentina price argentinian hide reach level export factual evid argentina maintain de facto ban export raw semi tan bovin hide investig uncov govern measur authoris grant tan industri particip custom control procedur hide export design enforc ban export prohibit restrict expressli rule articl xi gatt provis commun action mean articl regul argentina personnel appoint argentinian chamber tan industri authoris assist argentinian custom author carri custom control raw semi tan bovin hide export part export regim design make export hide imposs practic challeng provis gatt particip repres industri obviou interest imped export raw materi guarante imparti manag procedur sens articl gatt regard practic articl gatt read conjunct articl xi constitut intern trade rule confer commun action mean articl regul argentina appli addit vat import product practic mean vat rate import good good purchas domest market vat rate import good discriminatori compar rate appli domest sale fact addit vat instal deduct final settlement vat affect analysi addit vat consid breach nation treatment principl enshrin articl iii gatt constitut intern trade rule confer commun action mean articl regul oper import foreign good argentina pai advanc turnov tax price good treat credit taxpay present tax declar impli discrimin favour argentinian input materi manufactur finish consum good regard advanc turnov tax articl iii gatt constitut intern trade rule confer commun action mean articl regul circumst commiss consid complain alleg found commiss nonetheless consid refer legal base rule recours pertin provis wto agreement agreement annex procedur wto find advers trade effect present export prohibit make total imposs commun tanner purchas raw bovin hide argentina investig shown reason commun tanneri interest sourc bovin hide argentina argentina import hide product contribut intern trade bovin hide neglig argentina absenc intern trade commod reduc intern avail product affect commun tan sector secur suppli argentinian measur export bovin hide entail risk prolifer export restrict regard argentina mercosur partner matter concern commun tan sector depend heavili import hide result export restrict maintain argentina subsequ countri tanneri suppli countri grow part suppli impli increas uncertainti addit cost result export measur argentinian market insul casual movement world market price lead artifici reduct local price argentinian hide raw materi price artifici low argentinian tanner cost advantag foreign manufactur pai price influenc world market high share raw materi leather product cost cost advantag argentinian tanner consider establish artifici cheap raw materi argentinian bovin leather tanner undercut ec competitor substanti argentina significantli increas export finish leather implement export restrict argentinian leather produc benefit consider unfair competit advantag clear import part export success stem advantag normal fair circumst competit commun tanner held part market share held argentinian leather world ec bovin leather tanner lost market share commun begin decad argentina increas market share number commun member state part market share gain due argentinian tanner unfair competit advantag argentinian measur export raw semi tan bovin hide imped trade flow product endang commun tan industri secur suppli raw materi result unfair competit advantag argentinian leather produc undercut price ec competitor commiss conclud abovement effect constitut advers trade effect mean articl regul commiss found event argentinian upsw demand commun leather discourag processor bui commun leather addit vat import advanc payment incom tax rais import result potenti advers trade effect develop actual trade effect mean articl regul commun interest ensur wto partner fulli compli oblig utmost import commun commit oblig commun react present barrier trade number countri maintain export restrict prohibit increas come year ad sever distort trade affect commun produc leather argentinian practic affect commun tan industri face increas low cost competit asian latin american tanner world leather market number particip grow market share smaller smaller context unfair competit advantag lead sever market distort effect challeng conclus measur investig establish remedi radic chang regim applic argentina export bovin hide import finish leather elimin actual potenti advers trade effect abovement obstacl trade intens discuss held relev argentinian author discuss matter aim find amic solut problem hide leather trade commiss servic met argentinian author march bueno air occas argentinian author agre object fulli liberalis hide export januari accept notifi phase scheme export tax bovin hide wto argentinian author show flexibl agre explor mean amend custom regul authoris argentinian leather industri particip custom control hide export express willing find mutual satisfactori solut month discuss modal solut commiss argentinian author fail notifi object fulli liberalis trade hide phase scheme export tax bovin hide wto amend regul custom control hide export circumst appear interest commun call initi wto disput settlement proceed decid articl tacit export prohibit bovin hide particip repres tan industri custom control procedur hide export addit ad tax import product advanc payment turnov tax maintain republ argentina constitut obstacl trade mean articl council regul ec commun commenc action republ argentina understand rule procedur settlement disput relev wto provis view secur remov obstacl trade articl decis appli date public offici journal european commun brussel octob commiss leon brittan vice presid oj oj oj