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Dispute between Paraguay and Uruguay concerning the Application of Impuesto Específico Interno to the Commerce of Cigarettes, Paraguay v Uruguay, Ad Hoc Arbitral Tribunal Award, ITL 160 (MERCOSUR 2002), Award VIII, 21st May 2002, MERCOSUR Ad Hoc Arbitral Tribunal

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 11 August 2020

Whether the domestic tax legislation and other complementary legislation enacted by a state conflicted with Articles 1 and 7 of the Treaty Establishing a Common Market between the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Eastern Republic of Uruguay of 26 March 1991 (‘Treaty of Asunción’).

Whether the Treaty of Asunción could be interpreted according to its object and purpose—applying the Principle of Graduality of the free trade common market—while allowing the validity of domestic tax legislation.

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