Judgment of the General Court (Seventh Chamber) of 25 June 2015 —

PT Musim Mas v Council

(Case T‑26/12)

‛Dumping — Imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia — Adjustment — Article 2(9) and (10)(i) of Regulation (EC) No 1225/2009 — Functions similar to those of an agent working on a commission basis — Single economic entity — Manifest error of assessment — Principle of sound administration — Equality and non-discrimination’

1. Common commercial policy — Protection against dumping — Dumping margin — Calculation of the export price — Factor to be taken into account — Price charged in the ordinary course of trade — Distribution companies controlled by the producer — Use of sales prices charged by those companies — Conditions — Existence of a single economic entity — Concept (Council Regulation No 1225/2009, Art. 2(10)(i)) (see paras 43, 44)

2. Common commercial policy — Protection against dumping — Dumping margin — Comparison between the normal value and the export price — Adjustments — Burden of proof (Council Regulation No 1225/2009, Art. 2(10)) (see paras 45, 46, 90, 91, 95)

3. Common commercial policy — Protection against dumping — Dumping margin — Comparison between the normal value and the export price — Adjustments — Taking into account of commissions on sales — Distribution company controlled by shareholders common to the producer — Existence of a single economic entity — Concept — Functions of an agent comparable to those of an internal sales department — Elements to be taken into consideration (Council Regulation No 1225/2009, Art. 2(10)(i)) (see paras 48, 51, 53, 60, 68, 69)

4. Common commercial policy — Protection against dumping — Dumping margin — Comparison between the normal value and the export price — Adjustments — Account taken of sales commissions — Conditions (Council Regulation No 1225/2009, Art. 2(10)(i)) (see paras 74, 76, 77)

5. Common commercial policy — Protection against dumping — Dumping margin — Comparison between the normal value and the export price — Adjustments — Successive application of adjustments when constructing the export price and those made under Article 2(10) of Regulation No 1225/2009 — Lawfulness — Conditions (Council Regulation No 1225/2009, Arts 2(9) and 10, first para.) (see paras 101, 102)

6. Common commercial policy — Protection against dumping — Dumping margin — Comparison between the normal value and the export price — Adjustments — Discretion of the institutions — Limits — Obligation to make a diligent and impartial examination of all the relevant circumstances — Scope (see paras 112, 113)

7. EU law — Principles — Equal treatment — Concept (Charter of Fundamental Rights of the European Union, Arts 20 and 21) (see para. 128)

Re:

APPLICATION for annulment of Council Implementing Regulation (EU) No 1138/2011 of 8 November 2011 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia (OJ 2011 L 293, p. 1), and Council Implementing Regulation (EU) No 1241/2012 of 11 December 2012 amending Implementing Regulation No 1138/2011 (OJ 2012 L 352, p. 1).

Operative part

The Court:

1. Dismisses the action;

2. Orders PT Perindustrian dan Perdagangan Musim Semi Mas (PT Musim Mas) to bear its own costs and to pay those incurred by the Council of the European Union;

3. Orders the European Commission to bear its own costs;