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WTO Dispute Settlement Mechanism(2)/刘成伟(54)
In this regard, the Panel in Japan - Film(DS44)rules that: “The second required element which must be considered to establish a case of non-violation nullification or impairment under Article XXIII:1(b) is the existence of a benefit accruing to a WTO Member under the relevant agreement (in this case, GATT 1994). In all but one of the past GATT cases dealing with Article XXIII:1(b) claims, the claimed benefit has been that of legitimate expectations of improved market-access opportunities arising out of relevant tariff concessions. This same set of GATT precedents suggests that for expectations to be legitimate, they must take into account all measures of the party making the concession that could have been reasonably anticipated at the time of the concession. Of course, as with the first element (application of a measure), the complaining party has the burden of demonstrating the ‘benefit accruing’.”12 And the Panel goes on to analyze:13
“The text of Article XXIII:1(b) simply refers to ‘a benefit accruing, directly or indirectly, under this Agreement’ and does not further define or explain what benefits are referred to. Past GATT panel reports have considered that such benefits include those that a Member reasonably expects to obtain from a tariff negotiation.


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