歐盟於 1968 年成立一個糖共同行銷組織，在價格體系下，針對糖採取國內補貼與出口補貼。補貼額度超過歐盟 1995 年減讓承諾的補貼金額與出口數量，影響到澳洲、巴西與泰國糖的出口利益，而向 WTO 提起控訴。本案顯示補貼問題的複雜性，尤其很多國家透過國內補貼，而對出口產品實施交叉補貼，形成變相的出口補貼，這是本案的主要爭議。歐盟糖出口補貼被認定為違反 WTO 農業協定相關規定，因此影響到澳洲、巴西與泰國糖合法利益。本案對於歐盟糖體系的改革、WTO 杜哈發展議程談判以及開發中國家利益的影響，皆具有關聯性，值得重視。

The European Union (EU) established a Common Organization for sugar in 1968, and accordingly applied subsidies to sugar under the price support system. However, the EU has been providing export subsidies in excess of its budgetary outlay and quantity commitment levels specified in the Schedule of 1995, thereby nullifying or impairing benefits expected to accrue to Australia, Brazil and Thailand under the Agreement on Agriculture. This case demonstrates the complexity of subsidies, in particular as more and more WTO members apply domestic subsidies for export purposes through cross-subsidization arrangements, which is one of the outstanding issues of this case. It should also be noted that there is a trend for WTO members to bring agricultural disputes that are related to resolving export subsidies to the WTO dispute settlement system.