第四章 WTO 涵括協定
第一節 現行之 WTO 補貼規範
的代表於1944 年 7 月召開「布列敦森林會議 （Bretton Woods Conference）」，研擬成立一系列附屬於聯 合國之特別經貿機構，包含世界銀行、國際貿易組織（International Trade Organization, ITO）及 IMF。
聯合國經濟及社會理事會（United Nations Economic and Social Council）自 1946 年 2 月開始統籌 ITO 之 設立，並在1948 年 3 月於聯合國「貿易與就業會議（International Conference on Trade and
Employment）」上通過《哈瓦那憲章》（Final Act of the United Nations Conference on Trade and Employment，即 ITO 之憲章）。最終由於美國參議院未能批准《哈瓦那憲章》，連帶使得 ITO 無法成
立，原定位為ITO 下之關稅減讓協議的 GATT，則因在 1948 年 1 月 1 日透過 23 國簽訂《暫時適用議定
書》（Provisional Protocol of Application）先行生效之故，成為多年來唯一管理國際貿易秩序的多邊規
範。經濟部國際貿易局，GATT／WTO 歷史沿革，經濟部國際貿易局 WTO 入口網，2011 年 11 月 14
日，網址：https://www.trade.gov.tw/cwto/Pages/Detail.aspx?nodeID=339&pid=312887（最後瀏覽日：2020 年8 月 21 日）；Bretton Woods Monetary Conference, July 1-22, 1944,WORLD BANK,
https://www.worldbank.org/en/about/archives/history/exhibits/bretton-woods-monetary-conference (last visited Aug. 21, 2020); Isaac O.C. Igwe, History of the International Economy: The Bretton Woods System and Its Impact on the Economic Development of Developing Countries, 4(2) ATHENS J.L. 105, 105 (2018); GATT Secretariat, Structure ITO, ICITO, GATT, at 1, GATT Doc. Sec/36/53 (Jan. 1, 1953); 陳牧民、陳宛郁，圖解
國際關係，5 版，頁 102（2018 年）；林彩瑜，WTO 制度與實務：世界貿易組織法律研究（三），2 版，
頁4-5（2013 年）；Protocol of Provisional Application of the General Agreement on Tariffs and Trade, Oct.
30, 1947, 55 U.N.T.S. 187.
256 WORLD TRADE REPORT,supra note 45, at 189.
257 DOMINIC COPPENS,WTODISCIPLINES ON SUBSIDIES AND COUNTERVAILING MEASURES:BALANCING POLICY SPACE AND LEGAL CONSTRAINTS 23 (2014); General Agreement on Tariffs and Trade art. 16.1, Oct. 30, 1947, 61 Stat. A-11, 55 U.N.T.S. 194 [hereinafter GATT].
258 John W. Evans, Subsidies and Countervailing Duties in the GATT, 3(1) MD.J.INT’L L. 211, 215-216 (1977);
COPPENS,supra note 257, at 23; GATT, supra note 257, arts. 6.2, 6.3, 6.6; 此種寬鬆的條文設計係參考美國法
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度完成了《補貼準則》（Agreement on Interpretation and Application of Articles VI, XVI, and XXIII of the General Agreement on Tariffs and Trade）之談判，該協議不僅對補貼措施的 採行加諸更縝密的要件，亦要求締約方在實施任何平衡措施前，必須通過實質損害測試，此外還開放了多元救濟管道260。令人惋惜地，這兩次的修正，均因締約方不情願做出或 遵守新承諾而形同具文261。
1987 年的「烏拉圭回合部長宣言（Ministerial Declaration on the Uruguay Round）」
旨在確立烏拉圭回合之談判目標。在補貼及平衡措施的議題上，締約方決定改善GATT
259 Drafting Group of Sub-Group III-A, Additional Provisions on Export Subsidies—Text Proposed by the Drafting Group of Sub-Group III-A, ¶¶ 2, 4, GATT Doc. SPEC/134/55 (Feb. 17, 1955); COPPENS,supra note 257, at 25; GATT, supra note 257, arts. 16.2, 15.3, 16.4, 16.5.
260 Pre-WTO Legal Texts, WTO, https://www.wto.org/english/docs_e/legal_e/prewto_legal_e.htm (last visited Aug. 21, 2020); Agreement on Interpretation and Application of Articles VI, XVI, and XXIII of the General Agreement on Tariffs and Trade arts. 1, 6, 9, 11.2, 12, 13, 17, 18, Apr. 12, 1979, 1186 U.N.T.S. 204;COPPENS, supra note 257, at 27-30.
261 由於大部分締約方並未及時遵守 1950 年代下，與出口補貼相關之新禁令，「第 16.4 條工作小組
（Working Party on Provisions of Article XVI:4）」於 1960 年正式成立，並草擬出「使第 16.4 條生效之宣 言（Declaration Giving Effect to the Provisions of Article XVI:4，以下簡稱生效宣言）」，要求簽署國家儘
快行使其在新修條文下之義務，惟該宣言最終僅獲17 個締約方簽署，其於 1962 年 11 月 14 日生效。
《補貼準則》也僅獲25 個國家簽署，並於 1980 年 1 月 1 日正式生效。GATT Secretariat, Subsidies—
Action under Article XVI:4, Annex A, ¶ 2, GATT Doc. W.17/3 (Nov. 2, 1960) [hereinafter 1960 Action];
MICHAEL J.TREBILCOCK,ADVANCED INTRODUCTION TO INTERNATIONAL TRADE LAW 78 (Rev. ed. 2015); PETER
VAN DEN BOSSCHE &WERNER ZDOUC,THE LAW AND POLICY OF THE WORLD TRADE ORGANIZATION:TEXT, CASES AND MATERIALS 772 (4th ed. 2017); WORLD TRADE REPORT,supra note 45, at 190.
262 General Agreement on Tariffs and Trade, Ministerial Declaration on the Uruguay Round, at 7, GATT Doc.
MIN.DEC 86-1572 (1986).
263 Summary of Treaty of Agreement on Subsidies and Countervailing Measures, EUR.EXTERNAL ACTION
SERV.,
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirec t=true&treatyId=578 (last visited Aug. 21, 2020);VAN DEN BOSSCHE &ZDOUC,supra note 261, at 772.
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立 政 治 大 學
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N a tio na
l C h engchi U ni ve rs it y
將介紹現行WTO 補貼規範的重要內容，由於條文僅提供原則性的規範內容，為使讀者 瞭解實務上之判斷基準，本文將在涉及重要內容之部分，引述WTO 爭端解決小組、上 訴機構及學者之見解。
SCM 協定第 1.1 條為協定全文所稱之補貼進行定義，即264：（一）任何由政府或公 立機構提供之財務補助，或；（二）符合GATT 第 16 條所指之任何形式的收入或價格支 持措施；且前述所稱之財務補助與收入或價格支持措施必須授與利益。所謂之公立機構，
係指擁有、行使或被賦予政府公權力的機構265。若某一實體係由政府或其他公立機構控 制，則任何由該實體採取的行動，亦當歸屬於政府（或公立機構），惟在判斷從屬關係 時，不應單純僅以政府（或公立機構）對實體之所有權或控制權論定，而應一併觀察該 實體之業務領域或被分派之工作，於相關會員的法令規章中，是否通常會被歸類為政府 職能266。SCM 協定第 1.1（a）（1）條為「財務補助」設下一份列舉清單，有學者進一步 將原條文中的四大種類，更明確地區分為七項具體措施267：（一）直接移轉之資金，例 如補助金、貸款或投入股本；（二）潛在之直接移轉資金或債務責任，例如貸款擔保；
（三）拋棄或未收取已屆期之稅收；（四）提供基礎建設以外之貨品或服務；（五）收購 貨品；（六）將資金供予募集款項之機構，以及；（七）委託或指示私人機構進行前述行 為。SCM 協定第 1.1（a）（2）條則提及另一種補貼定義，即符合 GATT 第 16 條之收入 或價格支持措施，必須強調者為，此條文並未囊括一切對價格具有附帶和隨機影響效果 的政府措施，而僅限於政府設定或指定特別價格者268。最後，欲判斷財務補助與收入或
264 SCM Agreement, supra note 52, art. 1.1.
265 Appellate Body Report, United States—Definitive Anti-Dumping and Countervailing Duties on Certain Products from China, ¶ 317, WTO Doc. WT/DS379/AB/R (adopted Mar. 25, 2011).
266 Panel Report, Korea—Measures Affecting Trade in Commercial Vessels, ¶ 7.50, WTO Doc. WT/DS273/R (adopted Apr. 11, 2005) [hereinafter Korea—Commercial Vessels]; Appellate Body Report, United States—
Countervailing Measures on Certain Hot-Rolled Carbon Steel Flat Products from India, ¶ 4.29, WTO Doc.
WT/DS436/AB/R (adopted Dec. 19, 2014).
267 VAN DEN BOSSCHE &ZDOUC,supra note 261, at 776.
268 Panel Report, China—Countervailing and Anti-Dumping Duties on Grain Oriented Flat-rolled Electrical Steel from the United States, ¶ 7.84, WTO Doc. WT/DS414/R (adopted Nov. 16, 2012).
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269 Appellate Body Report, United States—Measures Affecting Trade in Large Civil Aircraft—Second Complaint, ¶ 635, WTO Doc. WT/DS353/AB/R (adopted Mar. 23, 2012).
270 SCM Agreement, supra note 52, arts. 1.2, 4, 7.
271 林彩瑜，前揭註 255，頁 247。
272 Chen-Ju Chen, The EU Role under the Fisheries Subsidies International Negotiation – Particularly the WTO, in MARITIME POLICY OF THE EUROPEAN UNION AND LAW OF THE SEA (Peter Ehlers & Rainer Lagoni eds., 2008); SCM Agreement, supra note 52, arts. 2.1, 2.2, 2.3.
273 Appellate Body Report, United States—Countervailing Duty Measures on Certain Products from China, ¶ 4.120, WTO Doc. WT/DS437/AB/R (adopted Jan. 16, 2015) [hereinafter US—Countervailing Measures (China)]; SCM Agreement, supra note 52, arts. 2.1(a), 2.1(b).
274 SCM Agreement, supra note 52, art. 2.1(c); US—Countervailing Measures (China), supra note 273, ¶ 4.121.
275 SCM Agreement, supra note 52, arts. 3.1, 3.2; VAN DEN BOSSCHE &ZDOUC,supra note 261, at 802.
276 Appellate Body Report, United States—Subsidies on Upland Cotton, ¶ 572, WTO Doc. WT/DS267/AB/R (adopted Mar. 21, 2005); SCM Agreement, supra note 52, art. 3.1(a), Annex I; 在 1960 年代的生效宣言中，
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Jan Wouters & Dominic Coppens, An Overview of the Agreement on Subsidies and Countervailing Measures – Including a Discussion of the Agreement on Agriculture, in LAW AND ECONOMICS OF CONTINGENT PROTECTION
IN INTERNATIONAL TRADE 39 n. 200 (Kyle W. Bagwell, George A. Bermann & Petros C. Mavroidis eds., 2009);
1960 Action, supra note 261, at 1-2.
277 Appellate Body Report, United States—Conditional Tax Incentives for Large Civil Aircraft, ¶ 5.18, WTO Doc. WT/DS487/AB/R (adopted Sept. 22, 2017); Appellate Body Report, Canada—Certain Measures Affecting the Automotive Industry, ¶¶ 138-143, WTO Doc. WT/DS139/AB/R, WT/DS142/AB/R (adopted June 19, 2000);
SCM Agreement, supra note 52, art. 3.1(b).
278 Jürgen Stehn, Subsidies, Countervailing Duties, and the WTO: Towards an Open Subsidy Club 6 (Kiel Institute for the World Economy, Working Paper, No. 276, 1996),
https://www.econstor.eu/bitstream/10419/894/1/212471082.PDF; SCM Agreement, supra note 52, art. 5; VAN DEN BOSSCHE &ZDOUC,supra note 261, at 817-818, 828-837.
279 Panel Report, European Communities and Certain member States—Measures Affecting Trade in Large Civil Aircraft, ¶ 7.2608, WTO Doc. WT/DS316/R (adopted June 1, 2011); SCM Agreement, supra note 52, art. 5(a) n.11.
280 按 SCM 協定註腳 46，SCM 協定下的同類產品係指在各方面均與受補貼產品相同者，若不存在該種
產品，則可用與受補貼產品在特徵上十分近似之產品代替。SCM Agreement, supra note 52, art. 15 n. 46.
281 SCM Agreement, supra note 52, art. 15; VAN DEN BOSSCHE &ZDOUC,supra note 261, at 811.
282 Panel Report, United States—Continued Dumping and Subsidy Offset Act of 2000, ¶ 7.127, WTO Doc.
WT/DS217/R, WT/DS234/R (adopted Jan. 27, 2003).
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補貼通知補貼暨平衡措施委員會（Committee on Subsidies and Countervailing Measures，以下簡稱SCM 委員會）285
283 SCM Agreement, supra note 52, art. 6; Korea—Commercial Vessels, supra note 266, ¶ 7.578.
284 VAN DEN BOSSCHE &ZDOUC,supra note 261, at 864.
285 Notifications under the Agreement on Subsidies and Countervailing Measures, WTO,
https://www.wto.org/english/tratop_e/scm_e/notif_e.htm (last visited Aug. 21, 2020); SCM Agreement, supra note 52, arts. 25.1, 25.2.
286 SCM Agreement, supra note 52, art. 25.10.
287 Id.
288 Zvenyslava Opeida, Climate Change and Energy Subsidies: Is There a Role for the WTO?, LINKLATERS LLP (Feb. 19, 2019), https://www.linklaters.com/en/insights/blogs/tradelinks/climate-change-and-energy-subsidies-is-there-a-role-for-the-wto.
289 ASCM 禁止性出口補貼之判斷流程，經濟部國際貿易局，網址：
https://www.trade.gov.tw/App_Ashx/File.ashx?FilePath=../Files/PageFile/065a2545-9f00-4eda-a138-8ba0dcfce981.pdf（最後瀏覽日：2020 年 8 月 21 日）；ASCM 可控訴補貼之判斷流程，經濟部國際貿易 局，網址：
https://webcache.googleusercontent.com/search?q=cache:qwCkGdag4oQJ:https://www.trade.gov.tw/App_Ashx/
File.ashx%3FFilePath%3D../Files/PageFile/aca76a86-841d-4c3c-91ae-47d6dad59ee0.pdf+&cd=1&hl=zh-TW&ct=clnk&gl=tw（最後瀏覽日：2020 年 8 月 21 日）。