由於民用航空器產業之經濟特性，補貼成為該產業發展之必要支柱，然因補貼係不公平之貿易行為，因此在WTO下曾引發數個民用航空器補貼爭端，包括巴西與加拿大間之區域航空器補貼案及美國與歐盟間之大型民用航空器補貼爭議。有鑑於民用航空器產業之特殊性，本文主要之研究目的在於探究SCM協定下對於民用航空器補貼及出口補貼之認定基準。本文以巴西與加拿大間之區域航空器補貼案小組與上訴機構之判定基準為基礎，輔以其他WTO裁決先例，分析「歐盟─大型民用航空器補貼案」美歐訴狀中之主張，試圖推斷本案小組對於爭端措施可能之裁決、解析過往案例中未曾闡釋之補貼要件，以期能進一步釐清SCM協定補貼及出口補貼要件之認定。

Because of the economic characteristics of the civil aircraft industry, subsidies in practice are deemed necessary for the development of the industry. Subsidy measures taken by WTO members will distort resource allocations, and may have an adverse effect on other members. In this connection, there are 7 civil aircraft subsidy disputes under the WTO so far, including 3 regional civil aircraft disputes between Canada and Brazil and 4 large civil aircraft disputes between the United States and European Communities. In view of the fact that the civil aircraft industry possesses certain special features, the main purpose of the thesis is to analyze the requirements of determination of civil aircraft subsidies and export subsidies under the SCM Agreement. In order to further clarify the determinations of subsidies and export subsidies under the SCM Agreement, the author will take the findings in the Canada and Brazil disputes and other WTO preceding cases as the basis to analyze the arguments in the United States and European Communities written submissions of European Communities- Measures Affecting Trade in Large Civil Aircraft, try to presume the panel rulings of that case, and explore the subsidy conditions never explained by WTO preceding cases.

第壹章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的與內容 5
第三節、研究方法與限制 5
第四節、研究架構 6
第貳章、民用航空器產業背景與民用航空器補貼案 9
第一節、巴西與加拿大間之航空器補貼爭端案 9
第一項、巴西─航空器案（Brazil- Aircraft） 9
第二項、加拿大─航空器案I（Canada- Aircraft） 12
第三項、加拿大─航空器案II（Canada- Aircraft Credits and Guarantees） 13
第二節、產業背景 14
第一項、產業經濟特性 15
第二項、波音公司 18
第三項、空中巴士 19
第三節、美國與歐盟間之大型民用航空器補貼爭議 25
第一項、歐盟─大型民用航空器補貼案 25
第二項、美國─大型民用航空器補貼案 26
第三項、歐盟─大型民用航空器補貼案（第二次控訴） 27
第四項、美國─大型民用航空器補貼案（第二次控訴） 27
第四節、小結 28
第叁章、SCM協定與「歐盟─大型民用航空器補貼案」美歐訴狀所提之系爭
措施簡介 31
第一節、SCM協定概述與補貼及出口補貼之認定 31
第一項、SCM協定規範概述 31
第一款、補貼定義與分類 31
第二款、補貼之救濟措施 32
第二項、SCM協定下補貼之認定 32
第一款、政府財務補助與特定性 33
第二款、授予利益 35
第三項、SCM協定下出口補貼之認定 39
第一款、SCM協定關於出口補貼之一般性規定 39
第二款、SCM協定附件一之出口補貼例示清單 41
第一目、出口補貼例示清單第(k)項第2段 41
第二目、出口補貼例示清單第(k)項第1段 45
第三款、開發中會員之特殊及差別待遇 48
第二節、開發貸款 50
第一項、爭端事實 50
第二項、美歐雙方之法律主張 52
第三節、EIB所提供之貸款 57
第一項、爭端事實 57
第二項、美歐雙方之法律主張 57
第四節、基礎建設補貼 62
第一項、爭端事實 62
第二項、美歐雙方之法律主張 63
第五節、債務免除 73
第一項、爭端事實 73
第二項、美歐雙方之法律主張 74
第六節、投入股本及股權移轉 75
第一項、爭端事實 75
第二項、美歐雙方之法律主張 76
第七節、研發補貼 80
第一項、爭端事實 80
第二項、美歐雙方之法律主張 81
第八節、不利效果 87
第肆章、以WTO裁決先例分析「歐盟─大型民用航空器補貼案」補貼及
出口補貼認定之關鍵議題 89
第一節、政府財務補助 90
第一項、SCM協定第1.1條第(a)(1)(i)款 90
第二項、SCM協定第1.1條第(a)(1)(iii)款：一般基礎設施之認定 93
第二節、授予利益之認定 97
第一項、認定利益存在之比較基準：商業基準vs. 政府淨成本 97
第二項、SCM協定註釋16 99
第三項、第14條第(a)款、第(d)款 102
第四項、利益移轉 105
第三節、特定性 112
第一項、SCM協定第2.1條 112
第二項、SCM協定第2.2條地理特定性 118
第四節、SCM協定第3.1條第(a)款出口補貼：事實上出口補貼 120
第五節、「歐盟─大型民用航空器補貼案」重要爭點之釐清 123
第伍章、結論 127
後記 131
參考文獻 135
附件一 145
附件二 155

一、中文部分
（一）書籍專論
1. 王國樑，管理經濟學（東華書局，2004年2版）。
2. 沈中華，貨幣銀行學─全球的觀點（新陸書局，1998）。
3. 林彩瑜，貿易與公共衛生之法律問題（元照，2009）。
4. 莊奕琦，經濟學原理（智勝文化，2003年）。
5. 陳隆麒，當代財務管理（華泰文化，2004年2版）。
6. 陳櫻琴、邱政宗，WTO與貿易法（五南，2005年2版）。
7. 劉碧珍、陳添枝、翁永和，國際貿易理論與政策，頁272-273（雙葉書廊，2005年2版）。
8. 鄭丁旺、汪泱若、黃金發，會計學原理（各大書局，2005年9版）。
9. 羅昌發，國際貿易法（元照，2006）。
（二）期刊文章
1. 牛惠之，「論WTO之SCM協定之發展與重要議題」，進口救濟論叢，21期，頁17-84 （1998）。
2. 牛惠之，「補貼與自由貿易─從GATT/WTO之補貼規範論國際環境補貼之現行法律地位」，進口救濟論叢，12期，頁75-120（1998）。
3. 牛惠之，「由WTO 之『補貼暨平衡措施協定』規範漁業補貼之法理」，經社法制論叢，32期，頁67-113（2003）。
（三）學位論文
1. 林惠齡，「WTO補貼規範在高科技產業之適用問題─以韓國DRAM案為中心」，國立清華大學科技法律研究所碩士論文（2005）。
2. 徐文耀，「環保製程暨生產方法在GATT/WTO貿易規範之爭議問題及其解決」，東吳大學法律學系研究所碩士論文（2000）。
3. 陳建璋，「論WTO下邊境租稅調整制度與補貼相關規範之適用問題─以美國FSC爭端案為例」，國立政治大學國際貿易研究所碩士論文（2003）。
4. 陳靜儀，「論美歐大型民用航空器補貼案─以歐盟補貼案為研究中心」，國立政治大學國際經營與貿易研究所碩士論文（2008）。
5. 曾更瑩，「特定性要件於補貼規範之適用」，國立臺灣大學法律學研究所碩士論文（1995）。
6. 曾開源，「WTO民用航空器貿易協定第4條之研究─從華航購機案談 起」，國立政治大學國貿所碩士論文（2004）。
7. 葉秉鑫，「漁業補貼制度於國際貿易與環境法之實踐」，國立海洋大學海洋法律研究所碩士論文（2006）。
8. 劉怡莎，「WTO禁止性補貼制度之檢討：兼論現行規定在特定產業之適用」，國立臺灣大學法律學研究所碩士論文（2007）。
9. 鍾佩宇，「環保補貼相關問題之研究」，國立政治大學國際貿易研究所碩士論文（2006）。
10. 羅錦嵐，「生質燃料補貼在WTO協定下相關適用之法律問題—以SCM協定與農業協定為中心」，國立政治大學國際經營與貿易研究所碩士論文（2009）。
（四）網路資源
1. 經濟部工業局，航空產業發展方案，網址：
http://proj.moeaidb.gov.tw/casid/editor_doc/editor_docview.asp?id=63（最後瀏覽日：2010年7月8日）。
二、英文部分
（一）書籍專論
1. BENITAH, MARC, THE LAW OF SUBSIDIES UNDER THE GATT/WTO SYSTEM 190 (Kluwer Law International).
2. Klepper, Gernot, Industrial Policy in the Transport Aircraft Industry, in EMPIRICAL STUDIES OF STRATEGIC TRADE POLICY 101, 101-130 (Paul Krugman & Alasdair Smith eds., University of Chicago Press 1994).
3. Krugman, Paul, Industrial Policy and International Competition in Wide-Bodied Jet Aircraft, in TRADE POLICY ISSUES AND EMPIRICAL ANALYSIS 45, 45-78 (Robert E. Baldwin ed., 1988).
4. MATSUSHITA, MITSUO, THOMAS J. SCHOENBAUM & PETROS C. MAVROIDIS, THE WORLD TRADE ORGANZAITON: LAW, PRACTICE, AND POLICY (Oxford: 2nd. ed., 2006).
5. MCGUIRE, STEVEN, AIRBUS INDUSTRIE CONFLICT AND COOPERATION IN US-EU TRADE RELATIONS 26 (1997).
（二）期刊文章
1. Chang, Seung Wha, WTO Disciplines on Fisheries Subsidies: A Historic Step towards Sustainability?, 6 J. INT'L ECON. L. 879, 879-921 (2003).
2. Condon, Bradly J., Climate Change and Unresolved Issues in WTO Law, 12 J. INT'L ECON. L. 895, 895-926 (2009).
3. Coppens, Dominic, How much Credit for Export Credit Support under the SCM Agreement?, 12 J. INT'L ECON. L. 63, 63-113 (2009).
4. Delvos, Oliver, WTO Disciplines and Fisheries Subsidies - Should the "SCM Agreement" be Modified?, 37 VICT. U. WELLINGTON L. REV. 341, 341-364 (2006).
5. Diamond, Richard, Privatization and the Definition of Subsidy: A Critical Study of Appellate Body Texturalism, 11 J. INT’L ECON. L. 649, 649-678(2008).
6. Green, Andrew, Michael Trebilcock, Enforcing WTO Obligations: What can We Learn from Export Subsidies?, 10 J. INT'L ECON. L. 653, 653-682 (2007).
7. Grynberg, R & M Tsamenyi, Fisheries Subsidies, the WTO and the Pacific Island Tuna Fisheries, 32(6) JOURNAL OF WORLD TRADE 127, 127-145 (1998).
8. Hartley, K., The Learning Curve and Its Application to the Aircraft Industry, 13(2) THE JOURNAL OF INDUSTRIAL ECONOMICS 122, 122-128 (Mar. 1965).
9. Howse, Robert & Damien J. Neven, Uniter States- Tax Treatment for “Foregin Sales Corporations” Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement (WT/DS108/ARB) A Comment, 4(1) WORLD TRADE JOURNAL 101, 101-124 (2005).
10. Kaivanto, Kim, Premise and Practice of UK Launch Aid, 40(3) JOURNAL OF WORLD TRADE 495, 495-525 (2006).
11. Krmpotic, Ivan, Brazil--Aircraft: Qualitative and Temporal Aspects of "Withdrawal" under SCM Article 4.7, 33 LAW & POL'Y INT'L BUS. 653, 653-682 (2002).
12. Lee, Ryan E., Dogfight: Criticizing the Agreement on Subsidies and Countervailing Measures Amidst the Largest Dispute in World Trade Organization History, 32 N.C.J. INT’L L. & COM. REG. 115, 151 (2006).
13. Lin, Tsai-yu, Remedies for Export Subsidies in the Context of Article 4 of the SCM Agreement: Rethinking Some Persistent Issues, 3 ASIAN J. WTO & INT'L HEALTH L. & POL'Y 21, 21-46 (2008).
14. Mathis, Marc C.S., Uncivil Aviation: How the Ongoing Trade Dispute Stalemate between Boeing and Airbus has Undermined GATT and may Continue to Usher in an Era of International Agreement Obsolescence under the World Trade Organization, 13 TULSA J. COMP. & INT'L L. 177, 177-215 (2005).
15. Meier-Kaienburg, Nils, The WTO's "Toughest" Case: An Examination of the Effectiveness of the WTO Dispute Resolution Procedure in the Airbus--Boeing Dispute over Aircraft Subsidies, 71 J. AIR L. & COM. 191, 191- 250 (2006).
17. Piper, W. Stephen, Unique Sectoral Agreement Establishes Free Trade Framework, 12 LAW AND POLICY IN INTERNATIONAL BUSINESS 221, 223-224 (1980).
18. Stone, Christopher D., Too Many Fishing Boats, Too Few Fish: Can Trade Laws Trim Subsidies and Restore the Balance in Global Fisheries?, 24 ECGLQ 505, 505-544 (1997).
19. Sullivan, Helena D., Regional Jet Trade Wars: Politics and Compliance in WTO Dispute Resolution, 12 MINN. J. GLOBAL TRADE 71, 71-108 (2003).
20. Wetzel, Misti L., United States’ Tax Treatment for Foreign Sales Corporations, 16 TEMP. INT'L & COMP. L.J. 223, 223-242 (2002).
（三）網路資源
1. Airbus, Airbus Statement regarding Today's WTO Panel Report in the U.S. Case against the EU, Mar. 23, 2010, at http://stagev4.airbus.com/en/presscentre/pressreleases/pressreleases_items/2010_03_23_wto_panel_report.html (last visited June 14, 2010).
2. Airbus, Aircraft Families, at http://www.airbus.com/en/aircraftfamilies/ (last visited July 8, 2010).
3. Airbus, Asset Management, at http://www.airbus.com/en/services/asset/ (last visited July 8, 2010).
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8. Europa, European Communities - Measures Affecting Trade in Civil Aircraft, Executive Summary of the First Submission by the European Communities (Feb. 19, 2007), at http://trade.ec.europa.eu/wtodispute/show.cfm?id=268&code=2#_eu-submissions.
9. Europa, European Communities- Measures Affecting Trade in Large Civil Aircraft (DS316), First Written Submission by the European Communities (Apr. 5, 2007).
10. Europa, European Communities- Measures Affecting Trade in Large Civil Aircraft (DS316), Second Written Submission by the European Communities (June 28, 2007).
11. Oxford Dictionaries, General, at http://www.oxforddictionaries.com/view/entry/m_en_gb0330920#m_en_gb0330920 (last visited July 8, 2010).
12. Oxford Dictionaries, Infrastructure, at http://www.oxforddictionaries.com/view/entry/m_en_gb0410740#m_en_gb0410740 (last visited July 8, 2010).
13. Oxford Dictionaries, Provide, at http://www.oxforddictionaries.com/view/entry/m_en_gb0669010#m_en_gb0669010 (last visited July 8, 2010).
14. Oxford Dictionaries, Purchase, at http://www.oxforddictionaries.com/view/entry/m_en_gb0674470#m_en_gb0674470 (last visited July 8, 2010).
15. Oxford Dictionaries, Rent, at http://www.oxforddictionaries.com/definition/rent?rskey=N92WNB&result=2#m_en_gb0700910 (last visited July 8, 2010).
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17. USTR, European Communities- Measures Affecting Trade in Large Civil Aircraft (DS316), First Written Submission by the United States of America, (Nov. 15, 2006).
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19. WTO, Brazil- Export Financing Programme for Aircraft, Appellate Body Report, DS46, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds46_e.htm.
20. WTO, Canada-Export Credits and Loan Guarantees for Regional Aircraft, DS222, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds222_e.htm (last visited June 20, 2010).
21. WTO, European Communities- Measures Affecting Trade in Large Civil Aircraft, DS316, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds316_e.htm.
22. WTO, European Communities- Measures Affecting Trade in Large Civil Aircraft (Second Compliant), DS347, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds347_e.htm.
23. WTO, United States- Measures Affecting Trade in Large Civil Aircraft, DS 317, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds317_e.htm.
24. WTO, United States- Measures Affecting Trade in Large Civil Aircraft (Second Compliant), DS 353, at http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds353_e.htm.
（四）新聞報導
1. Aerospace Rivals Both Claim Victory in WTO Subsidies Dispute, BRIDGES WEEKLY TRADE NEWS DIGEST, Vol.14, No. 11 (Mar. 24, 2010).
2. Eric Wasson, Final WTO Airbus Panel Reflects Interim Decision; Some Subsidies Found, INSIDE US TRADE, Vol. 28, Nov. 12 (Mar. 26, 2010).
3. WTO will Release Airbus Panel Decision June 30, Boeing Interim Due in July, INSIDE US TRADE (June 28, 2010).
（五）GATT、WTO官方文件
1. United States- Imposition of Countervailing Duties on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating in France, Germany and the United Kingdom, GATT Doc. SCM/185 (Nov. 15, 1994).
2. WTO, Brazil- Export Financing Programme for Aircraft, Panel Report, WTO Doc. WT/DS46/R (Apr. 14, 1999).
3. WTO, Brazil- Export Financing Programme for Aircraft, Appellate Body Report, WTO Doc. WT/DS46/AB/R (Aug. 2, 1999).
4. WTO, Brazil- Export Financing Programme for Aircraft, Recourse by Canada to Article 21.5 of the DSU, Panel Report, WTO Doc. WT/DS46/RW (May 9, 2000).
5. WTO, Brazil- Export Financing Programme for Aircraft, Recourse by Canada to Article 21.5 of the DSU, Appellate Body Report, WTO Doc. WT/DS46/AB/RW (July 21, 2000).
6. WTO, Brazil- Export Financing Programme for Aircraft, Second Recourse by Canada to Article 21.5 of the DSU, WTO Doc. WT/DS46/RW/2 (July 26, 2001).
7. WTO, Decision by the Arbitrator, Brazil- Export Financing Programme for Aircraft, Recourse to Arbitration by Brazil under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement, WTO Doc. WT/DS46/ARB (Aug. 28, 2000).
8. WTO, Canada- Measures Affecting the Export of civilian Aircraft, WT/DS70/ R (Apr. 14, 1999).
9. WTO, Canada- Measures Affecting the Export of civilian Aircraft, WT/DS70/AB/R (Aug. 2, 1999).
10. WTO, Canada- Measures Affecting the Export of civilian Aircraft, Recourse by Brazil to Article 21.5 of the DSU, WTO Doc. WT/DS70/ RW (May 9, 2000).
11. WTO, Canada- Measures Affecting the Export of Civilian Aircraft, Recourse by Brazil to Article 21.5 of the DSU, WTO Doc. WT/DS70/AB/ RW (July 21, 2000).
12. WTO, Canada- Measures Affecting the Importation of Milk and the Exportation of Dairy Products, Panel Report, WTO Doc. WT/DS103/R (May 17, 1999).
13. WTO, Australia- Subsidies Provided to Producers and Exporters of Automotive Leather, Report of the Panel, WTO Doc. WT/DS126/R (June 16, 1999).
14. WTO, United States- Countervailing Measures Concerning Certain Products from the European Communities, Report of the Panel, WTO Doc. WT/DS212/R (July 31, 2002).
15. WTO, United States- Countervailing Measures Concerning Certain Products from the European Communities, Report of the Appellate Body, WTO Doc. WT/DS212/AB/R (Dec. 9, 2002).
16. WTO, United States- Countervailing Measures Concerning Certain Products from the European Communities, Final Report of the Panel, WTO Doc. WT/DS212/RW (Aug. 8, 2005).
17. WTO, Canada-Export Credits and Guarantees for Regional Aircraft, Requested for Consultation by Brazil, WTO Doc. WT/DS222/1 (Jan. 25, 2001).
18. WTO, Canada-Export Credits and Loan Guarantees for Regional Aircraft, WT/DS222/ R (Jan. 28, 2002).
19. WTO, Canada-Export Credits and Loan Guarantees for Regional Aircraft, Recourse to Arbitration by Canada under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement, WTO Doc. WT/DS222/ARB (Feb. 17, 2003).
20. WTO, US- Preliminary Determinations with Respect to Certain Softwood Lumber from Canada, Report of the Panel, WTO Doc. WT/DS236/R (Sept. 27, 2002).
21. WTO, United States- Final Countervailing Duty Determination with respect to Certain Softwood Lumber from Canada, Report of the Panel, WTO Doc. WT/DS257/R (Aug. 29, 2003).
22. WTO, European Communities- Export Subsidies on Sugar, Panel Report, WTO Docs. WT/DS265, 266, 283/R (Oct. 15, 2004).
23. WTO, United States- Subsidies on Upland, Report of the Panel, WTO Doc. WT/DS267/R (Sept. 8, 2004).
24. WTO, Korea- Measures Affecting Trade in Commercial Vessels, Report of the Panel, WTO Doc. WT/DS273/R (Mar. 7, 2005).
25. WTO, European Communities and Certain Member States- Measures Affecting Trade in Large Civil Aircraft, Request for the Establishment of a Panel by the United States, WTO Doc. WT/DS316/2 (June 3, 2005).
26. WTO, European Communities- Measures Affecting Trade in Large Civil Aircraft, WTO Doc. WT/DS316/R (June 30, 2010).
27. WTO, European Communities- Measures Affecting Trade in Large Civil Aircraft, Request for Consultations by the United States, Addendum, WTO Doc. WT/DS316/1/Add.1 (Feb. 7, 2006).
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29. WTO, United States- Measures Affecting Trade in Large Civil Aircraft, Request for the Establishment of a Panel by the European Communities, WTO Doc. WT/DS317/5 (Jan. 23, 2006).
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