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第五章 結論
W／120 具有兩項重要意涵，首先，其明確地提供 WTO 會員一服務分類基 準，以便於會員進行服務貿易談判以及填寫承諾表，其二，由於 GATS 規範中 未提供「服務」與「服務貿易」一明確的定義，因此 W／120 所列出的 155 個 子服務項目，即於某程度內代替了完整「服務」之定義。因此，會員不僅得以 藉由 W／120 分類掌握多數會員特定承諾之服務項目，亦得以由之瞭解 GATS 架構下一般義務所涵蓋之服務項目範疇。
在今日服務貿易之蓬勃發展下，有些服務已逐漸地轉型，亦有些新興的服 務產生，會員也開始討論 W／120 服務分類是否出現不足的問題。然而，由於 修正或改善 W／120 亦可能造成會員既有的承諾內容與範疇發生改變，影響會 員履行其特定承諾之義務，因此，會員必須在考量盡可能地不影響會員特定承 諾之情形下，尋求出解決 W／120 分類問題之最佳方式。
本文首先提出目前會員採取的解決途徑：訴諸 WTO 的爭端解決。當會員 認為特定承諾之服務欄位不清楚且會重大地影響其商業利益時，請求裁決機構 以解釋方式釐清會員特定承諾之內容與範疇。至今，WTO 發生過三件關於服務 分類爭議之案件，分別為美國賭博案、中國視聽案與中國電子支付服務案，而 裁決機構皆依 VCLT 第 31 條與第 32 條之規定解釋會員之特定承諾，最終解釋 結果也皆得以釐清該些分類爭議。
從單一件分類爭議而論，透過裁決機構之解釋確實能夠直接且有效地解決 當事國雙方的分類爭議，然而，由於 WTO 爭端解決裁決並無先例原則之適 用，因此無法將該案之解釋結果拘束其他會員或類似之分類問題，使得爭端解 決方式難以有效率地解決體系性的 W／120 分類問題。再加上，爭端解決之成 本甚為龐大，這也使得大部分的分類問題容易因為商業利益無法高於爭端解決
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之成本，而無法被觸及並解決。
本文接著提出以「改善 W／120」之解決方式，所謂「改善 W／120」，係 指任何修正與改善 W／120 的建議至少達到與 W／120 相仿之普遍接受與使用 程度。理由是因為若達不到相當多數的採用，即令該修正建議再好，亦達不到 改善的效果；若只有少數採用，則會使得各會員承諾表中有關分類之表述依舊 分歧，對於分類爭議之體系性解決，並無幫助。至於所謂會員多數採用，只要 實務上達成即可，毋庸該修正建議成為某種具拘束力之法律文件。
相較於爭端解決，本文認為「改善 W／120」之解決方式更適合解決 W／
120 服務分類之問題，主要理由在於透過其考量填表之現實問題與談判之需 求、同時重視持久性與穩定性以避免分類過時的問題，這些都不是遵循 VCLT 解釋原則的爭端解決裁決所得以考量或重視的。再加上整體性處理特定部門的 所有分類爭議，要較個案式地處理特定部門的一小點問題要來得有效率。
基於服務分類對於會員履行 GATS 義務之重要性，及 W／120 之部分已被 反映不符服務貿易談判之需求的情形下，本文認為會員須積極努力「改善 W／
120」，以避免未來更多的爭端發生，並確保會員承諾與義務之穩定性。
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Exclusion: Collection, purification and distribution services in subclass CPC 18000 (Natural Water) 124
6.B. Refuse disposal services (CPC 9402)
CPC 9402: Refuse disposal services125
123 WTO, Committee on Specific Commitments, Environmental Services: Overview of Classification Issues, JOB/SERV/84 (Aug. 31, 2011).
124 CPC 9401: Sewage removal, treatment and disposal services. Equipment used are waste pipes, sewers or drains, cesspools or septic tanks and processes utilized may be dilution, screening and filtering, sedimentation, chemical precipitation, etc.
125 CPC 9402: Refuse collection and disposal services. Collection services of garbage, trash, rubbish and waste, whether from households or from industrial and commercial establishments, transport services and disposal services by incineration or by other means. Waste reduction services are also included.
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6.C. Sanitation services (CPC 9403) CPC 9403: Sanitation and similar services126
6.D. Other CPC 9404: Cleaning services of exhaust gases
CPC 9405: Noise abatement services CPC 9406: Nature and landscape protection services
CPC 9409: Other environmental protection services
（remediation）128、環境產業相關之顧問服務（consulting）等，以及乾淨技術
126 CPC 9403: Other sanitation and similar services including outdoor sweeping services and snow- and ice-clearing services.
127 WTO, Trade in Services, Guidelines for the Scheduling of Specific Commitments under the General Agreement on Trade in Services, S/L/92 (Mar. 28, 2001).
128 CPC ver. 2.0, CPC 944: This group includes remediation services, i.e. services dealing with the effects of contamination caused by operation of facilities or by accidents. These services aim to eliminate or contain any existing contamination of the soil, water or air and have to be performed on
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6.A. Sewage services (CPC 9401)
6.A.Water for Human Use & Wastewater Management (CPC 9401 and part of CPC 18000)
Collection, purification and distribution services of water are classified in subclass 18000
6.B. Refuse disposal services (CPC 9402)
6.B. Solid/ Hazardous Waste Management (CPC 9402, 9403)
6.C. Sanitation and similar services (CPC 9403)
6.D. Other 6.C. Protection of Ambient Air and
site.
129 WTO, Committee on Specific Commitments, Environmental Services: Overview of Classification Issues, JOB/SERV/84 (Aug. 31, 2011).
130 WTO, Council for Trade in Services, Communication from the European Communities and Their Member States, S/CSS/W/38 (Dec. 22, 2000).
131 Id. 歐盟列出與環境服務部門相關之服務項目包含：（1）商業服務，（2）研發服務，（3）顧
問、承包及工程服務，（4）建設服務，（5）配銷服務，（6）運輸服務，（7）其他。
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Climate (CPC 9404)
6.D. Remediation and Cleanup Soil &
Water (part of CPC 9406)
6.E. Noise & Vibration Abatement (CPC 9405)
6.F. Protection of Biodiversity and Landscape (part of CPC 9406)
6.G. Other Environmental & Ancillary Services (part of CPC 9409)
承本文第四章對於「改善 W／120」此解決途徑的定義，會員改善 W／120 之方式不限於以任何形式提出新分類，僅須會員實際使用一服務部門的新分類 達到會員使用 W／120 的普遍性程度。儘管目前會員已凝聚某程度上的共識以 改善 W／120 之環境服務分類，亦有不少會員已採取實際行動、依歐盟提出的 分類方式填寫其承諾表，然而，此仍未達到本文「改善 W／120」之條件。按 目前將近 60 位會員提出環境服務承諾之情形，本文認為至少需要八至九成的會 員改依新分類方式填寫其承諾，或是環境服務佔該會員國提供服務項目之比例 上相對重要的會員皆可依照新分類方式填寫其承諾，方為本文所謂的「改善 W
／120」此解決途徑。
若有一種環境服務之分類方式可達到上述條件（可能是目前歐盟提出的分 類，亦可能是未來獲得會員更普遍支持的其他分類方式），則得以確定新分類至 少得以解決會員現今所面對的 W／120 分類問題：改善服務分類與定義與產業 發展不同步的情形、讓會員更能清楚表述其承諾項目，以及協助會員釐清環境 服務部門之核心服務項目（“core” environmental services）與相關服務間之關 係。在多數會員或是在環境服務上有重要貿易表現的會員皆得以避免該些分類 問題後，可想像未來此類問題衍生成貿易爭端之可能性得以大幅降低，而另一 方面，亦可維持與提高會員承諾之一致性、可比較性與穩定性。如此，即達到 本文所指「改善W／120」優於爭端解決途徑之成效。
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參考文獻
一、中文專書
1. 張新平，世界貿易組織下之服務貿易，1996 年。
2. 彭心儀，WTO 服務貿易與通訊科技法律，2005 年。
3. 羅昌發，國際貿易法，2010 年。
二、中文論文
1. 彭心儀，科技匯流與條約解釋：探討「服務業特定承諾」的時代性兼評 WTO 視聽服務案，載：第十屆國際經貿法學發展學術研討會論文集（2010）。 三、英文專書
1. CROOME, JOHN,RESHAPING THE WORLD TRADING SYSTEM:AHISTORY OF THE
URUGUAY ROUND (1999).
2.MUNIN, NELLIE,LEGAL GUIDE TO GATS (2010).
3. STEWART, TERRANCE P., THE GATTURUGUAY ROUND:ANEGOTIATING HISTORY
(1993).
四、WTO 案例
1. Panel Report, China－Certain Measures Affecting Electronic Payment Services, WT/DS413/R (adopted Aug. 31, 2012).
2. Panel Report, China－Measures Affecting Trading Rights and Distribution Services
for Certain Publications and Audiovisual Entertainment Products, WT/DS363/R
(adopted Jan. 20, 2010).3. Panel Report, United States－Measures Affecting the Cross-Border Supply of
Gambling and Betting Services, WT/DS285/R (adopted Apr. 20, 2005).
4. Appellate Body Report, China－Measures Affecting Trading Rights and
Distribution Services for Certain Publications and Audiovisual Entertainment
Products, WT/DS363/AB/R (adopted Jan. 20, 2010).
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6. Appellate Body Report, United States－Measures Affecting the Cross-Border
Supply of Gambling and Betting Services, WT/DS285/AB/R (adopted Apr. 20, 2005).
五、GATT／WTO 文件
1. GATT Multilateral Trade Negotiation, Group of Negotiations on Services, Services
Sectoral Classification List, MTN.GNS/W/120 (July 10, 1991).
2. GATT Multilateral Trade Negotiations the Uruguay Round, Group of Negotiations on Services, Scheduling of Initial Commitments in Trade in Services: Explanatory
Notes, MTN.GNS/W/164 (Sept. 3, 1993).
3. WTO, Committee on Specific Commitments, Communication from Albania,
Australia, Canada, Chile, Colombia, Croatia, the European Communities, Hong Kong China, Japan, Mexico, Norway, Peru, the Separate Customs Territory of Taiwan Penghu, Kinmen and Matsu, Turkey and the United States: Understanding on the scope of coverage of CPC 84 - Computer and Related Services, S/CSC/W/51 (Jan. 26,
2007).4. WTO, Committee on Specific Commitments, Communication from the European
Communities and their Member States: Classification Issues in the Environmental Sector, S/CSC/W/25 (Sept. 28, 1999).
5. WTO, Committee on Specific Commitments, Compilation of the Discussion on
Classification Issues, JOB/SERV/180 (Mar. 14, 2014).
6. WTO, Committee on Specific Commitments, Developments in International
Services Classification Systems and Implications for Negotiations under the General Agreement on Trade in Services, S/CSC/W/2 (Sep. 13, 1996).
7. WTO, Committee on Specific Commitments, Detailed Analysis of the
Modifications Brought about by the Revision of the Central Product Classification,
S/CSC/W/6 (June 4, 1997).8. WTO, Committee on Specific Commitments, Potential Impact of the Revision 1 of
the CPC on the Sectoral Definition Used in the Schedules, S/CSC/W/16 (Mar. 12,
1998).9. WTO, Committee on Specific Commitments, Qualitative Assessment of the
Relevance of the Changes Resulting from CPC Rev.1 for Trade Negotiating Purposes,
S/CSC/W/9 (Oct. 9, 1997).‧ 國
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10. WTO, Committee on Specific Commitments, Report of the Meeting Held on 24
May 1996, S/CSC/M/1 (June 18, 1996).
11. WTO, Committee on Specific Commitments, Report of the Meeting Held on 10
October 1996, S/CSC/M/2 (Nov. 13, 1996).
12. WTO, Committee on Specific Commitments, Report of the Meeting Held on 2
April 1998, S/CSC/M/5 (May 6, 1998).
13. WTO, Committee on Specific Commitments, Report of the Meeting Held on 16
October 1998, S/CSC/M/6 (Nov. 12, 1998).
14. WTO, Committee on Specific Commitments, Report of the Committee on Specific
Commitment to the Council for Trade in Services, S/CSC/3 (Dec. 2, 1998).
15. WTO, Committee on Specific Commitments, Report of the Meeting Held on 4
October 2012, S/CSC/M/64 (Oct. 22, 2012).
16. WTO, Committee on Specific Commitments, Report of the Meeting Held on 20
June 2013, S/CSC/M/67 (July 2, 2013).
17. WTO, Committee on Specifics Commitments, Services Classification in WTO
Jurisprudence, S/CSC/W/61 (Mar.12, 2013).
18. WTO, Committee on Trade in Financial Services, Financial Services Overview of
Classification Issues, JOB/SERV/79 (June 17, 2011).
19. WTO, Council for Trade in Services, Communication from Australia, Canada,
Chile, the European Communities, Hong Kong China, India, Japan, Korea, Mexico, New Zealand, Norway, Singapore, the Separate Customs Territories of Taiwan, Penghu, Kinmen and Matsu and United States: Joint Statement on the Negotiations on Computer and Related Services, TN/S/W/38 (Feb. 25, 2005).
20. WTO, Council for Trade in Services, Communication from Australia: Negotiating
Proposal for Environmental Services, S/CSS/W/112 (Oct. 1, 2001).
21. WTO, Council for Trade in Services, Communication from Brazil: Construction
and Related Services, S/CSS/W/113 (Oct. 5, 2001).
22. WTO, Council for Trade in Services, Communication from Canada: Initial
Negotiating Proposal on Financial Services, S/CSS/W/50 (Mar. 14, 2001).
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23. WTO, Council for Trade in Services, Communication from the Dominican
Republic, ElSalvador, Honduras, Nicaragua and Panama: The Cluster of Tourism Industries, S/CSS/W/19 (Dec. 5, 2000).
24. WTO, Council for Trade in Services, Communication from the European
Communities and their Member States: Classification in the Telecom Sector under the WTO-GATS Framework, TN/S/W/27, S/CSC/W/44 (Feb. 10, 2005).
25. WTO, Council for Trade in Services, Communication from the European
Communities and their Member States: Coverage of CPC 84 – Computer and Related Services, TN/S/W/6 (Oct. 24, 2002).
26. WTO, Council for Trade in Services, Communication from the European and
Their Member States: GATS 2000 Energy Services, S/CSS/W/60 (Mar. 23, 2001).
27. WTO, Council for Trade in Services, Communication from the European and
Their Member States: GATS 2000 Telecommunications, S/CSS/W/35 (Dec. 22, 2000).
28. WTO, Council for Trade in Services, Communication from Hong Kong, China:
Logistics and Related Services, S/CSC/68 (Mar. 28, 2001).
29. WTO, Council for Trade in Services, Communication from Switzerland: GATS
2000: Environmental Services, S/CSS/W/76 (May 4, 2001).
30. WTO, Council for Trade in Services, Communication from the United States:
Audiovisual and Related Services, S/CSS/W/21 (Dec. 18, 2000).
31. WTO, Council for Trade in Services, Communication from the United States:
Classification in the Telecommunications Sector under the WTO-GATS Framework,
TN/S/W/35, S/CSC/W/45 (Feb. 22, 2005).32. WTO, Council for Trade in Services, Communication from the United States:
Classification of Energy Services, S/CSC/W/27 (May, 18, 2000).
33. WTO, Council for Trade in Services, Communication from the United States:
Environmental Services, S/CSS/W/25 (Dec. 18, 2000).
34. WTO, Council for Trade in Services, Communication from the United States:
Financial Services, S/CSS/W/27 (Dec. 18, 2000).
35. WTO, Council for Trade in Services, Communication from Venezuela: Negotiating
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Proposal on Energy Services, S/CSS/W/69 (Mar. 29, 2001).
36. WTO, Trade in Services, Guidelines for the Scheduling of Specific Commitments
under the General Agreement on Trade in Services, S/L/92 (Mar. 28, 2001).
六、網頁資料
1.Hiroyuki Nishida, Progress of WTO Service Negotiations on Maritime
Transportation, presentation at Meeting the Challenge for Global Shipping: Policies and Strategies (10 June 2010), available at
http://www.dma.dk/SiteCollectionDocuments/Nyheder/2010/PresentationsConference /Presentation_on_WTO.pptx.
2. UNITED NATIONS,ECONOMIC AND SOCIAL COMMISSION FOR ASIA AND THE PACIFIC, REPORT OF THE REGIONAL SEMINAR ON LIBERALIZATION OF MARITIME TRANSPORT
SERVICES UNDER WTOGATS,11-13FEBRUARY 2002, BANGKOK, p. 167 (Mar. 1, 2002), available at http://www.unescap.org/sites/default/files/pub_2217_fulltext.pdf.
3. UNITED NATIONS STATISTICS DIVISION, available at https://unstats.un.org/unsd/cr/registry/default.asp?Lg=1.
4. WTO, available at http://www.wto.org/.