natgillin/translations-raw huggingface dataset:
De beløb, der betragtes som et subsidie, er baseret på de seneste årlige indkomsterklæringer.
Ltd (‘VNC’) is sub-leased through a partially state-owned company.
Fritagelse for importafgifter på importerede råmaterialer
The bases for the exemption are Decree No 121/2010/ND-CP and Decree No 142/2005/ND-CP.
Begge de samarbejdsvillige eksporterende producenter var fritaget for told på importerede råmaterialer i undersøgelsesperioden.
The Group also did not pay the rent for the third plot as it is in the administrative process requesting the exemption.
Retsgrundlaget for fritagelsen er lov om import- og eksportafgifter No 45/2005/QH11, gennemført ved dekret No 87/2010/ND-CP.
The exempted rent rates are well below the rates paid by the Group for other similar plots in close proximity of the industrial zone and seem to be well below the normal prices of land in the region.
Reglerne for inspektion og overvågning (ordning og procedurer) er fastsat i cirkulære 194/2010TT.
VNC did not get a full exemption of land use rights, however it was clear that they were receiving a benefit during the investigation period.
De vietnamesiske myndigheder angav i deres spørgeskemabesvarelse, at de anvender en ordning med toldgodtgørelse og -suspendering.
VNC sub-leases three plots of land from a partially state-owned company.
I henhold til lovgivningen gælder fritagelsen for importerede råmaterialer, der forbruges ved fremstillingen af de eksporterede varer.
Although the GOV claimed that these are transactions between private parties, the information on the file is in contradiction with this claim.
Tolden kan refunderes i et omfang svarende til den andel af de importerede råmaterialer, der er anvendt i den eksporterede færdige vare.
The investment licence of VNC lists the lease of land as a preferential benefit.
Det blev konstateret, at ingen af de to samarbejdsvillige eksporterende producenter opnåede nogen økonomisk fordel af denne ordning i undersøgelsesperioden.
In the licence the Quang Ninh's People's Committee obliges VNC to rent the land from this company.
Selv om de var fritaget for importafgifter på råmaterialer, blev der ikke konstateret for store eftergivelser i undersøgelsesperioden.
Also according to the original contract between the partially state-owned company renting the plot to VNC and the local land authority the subsequent transfer of the land is only possible under certain conditions set by the local land authority.
Begge virksomheder solgte forholdsvist beskedne mængder af den pågældende vare på hjemmemarkedet.
This shows that the state is involved in the land transaction between the two parties.
De købte desuden en betydelig andel af de vigtigste råmaterialer på hjemmemarkedet, da de importmængder til fremstilling af den pågældende vare til eksport ikke var tilstrækkelige.
For the purpose of benefit assessment the Commission compared the low land prices related to transactions in the industrial zones to a benchmark price for similar land.
I betragtning af ovenstående ansås det ikke for nødvendigt at drage en konklusion med hensyn til, om den anmeldte toldgodtgørelsesordning er i overensstemmelse med WTO-reglerne og med grundforordningens bilag II og III.
The investigation found indications that the market for land in Vietnam seems to be regulated and is distorted by the government intervention, as there is an exemption or a preferential remuneration for LUR concerning land located in designated industrial zones and/or encouraged business sectors.
Efter fremlæggelsen af oplysninger bakkede de vietnamesiske myndigheder op om Kommissionens konklusioner vedrørende denne ordning.
In this specific case, the Commission found a LUR transaction of a sufficiently reliable nature because the land concerned is located outside any encouraged zone and because the company concerned is active in a sector unrelated to PSF and not encouraged under government policies.
De ønskede imidlertid at gøre opmærksom på, at den vietnamesiske toldgodtgørelsesordning er helt i overensstemmelse med grundforordningens bilag II og III, selv om der ikke var konkluderet noget i den henseende.
The prices in this transaction are used as a benchmark for the benefit assessment, without prejudice to any conclusion on the overall land market situation in Vietnam.
Kommissionen noterer sig de vietnamesiske myndigheders holdning.
The benefit for this scheme ranged between 0,17 % and 0,37 %.
Men da fordelene for de vietnamesiske eksporterende producenter ligger under bagatelgrænsen, gør Kommissionen endnu en gang opmærksom på sin holdning, nemlig at den ikke finder det nødvendigt i forbindelse med denne undersøgelse at undersøge, om toldgodtgørelsesordningen er i overensstemmelse med grundforordningens bilag II og III, jf. betragtning 231 og 232.
Direct tax exemption and reduction programmes
Fritagelse for importafgifter på importerede maskiner
Both cooperating exporting producers benefited from several direct tax reliefs based on exemptions listed in their investment licences.
Begge de samarbejdsvillige eksporterende producenter var fritaget for told og moms på importerede maskiner i undersøgelsesperioden.
The legal basis for these exemptions are Decree No 164/2003/ND-CP replaced by Decrees 124/2008/ND-CP and 122/2011/ND-CP, Circular 140/2012, Decree No 164/2003/ND-CP amended ad supplemented by Decree No 152/204/ND-CPDuty and VAT exemption on the imports of machinery.
Reglerne for inspektion og overvågning (ordning og procedurer) er fastsat i dekret No 154./2005/N-CP samt cirkulære 194/2010TT og 117/2011.
According to the above legislation the direct tax exemptions and reduction are available, inter alia, to companies located in special industrial zones/parks, or companies which employ a high number of employees, or companies operating in certain sectors of the economy.
Virksomhederne blev anmodet om at oplyse, hvilke maskiner de havde importeret i en periode på 10 år.
The amount of subsidy is calculated in terms of benefit conferred on the recipients which is found to exist during the investigation period.
Det er klart, at de samarbejdsvillige eksporterende producenter opnåede fordele som følge af denne ordning, men der var ikke tale om betydelige fordele.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the deduction of what was paid with the reduced preferential tax rate, or the amount of fully exempted tax respectively.
Dette skyldes, at virksomhederne ikke havde nogen særlig stor import af maskiner set i forhold til omsætningen ved salg af PSF til Unionen.
The amounts considered to be a subsidy are based on the most recent annual tax returns.
En eventuel fordel var desuden blevet udvandet ved, at maskiner afskrives over en årrække (som regel ti), således at den fordel, der kunne henføres til undersøgelsesperioden, var tilsvarende mindre.
The subsidy was allocated on a total company basis and expressed as a percentage of the CIF Union export turnover.
Fordelen ved denne ordning var på mellem 0,08 % og 0,1 %.
The benefit for this scheme ranged between 0,11 % and 0,36 %.
For de vietnamesiske eksporterende producenter ligger subsidiebeløbet, der blev fastsat i henhold til grundforordningens bestemmelser, udtrykt i værdi, på mellem 0,6 % og 2,31 %.
Import duty exemption on imported raw materials
Den landsdækkende subsidiemargen er det vægtede gennemsnit af de to ovennævnte margener, dvs. 1,25 %.
Both cooperating exporting producers received exemptions from payment of duties on imported raw materials during the investigation period.
Ovennævnte subsidier blev henregnet til virksomhedernes samlede omsætning og udtrykt som et procenttal af omsætningen ved eksport til Unionen (i cif-priser).
The legal basis for the exemption is the Law on Import and Export Tax No 45/2005/QH11 implemented by Decree No 87/2010/ND-CP.
Efter fremlæggelsen af oplysninger gjorde klageren gældende, at det var uklart, hvordan Kommissionen havde beregnet dette subsidiemargeninterval, og hvorfor Kommissionen ikke havde forholdt sig til den største af disse margener, der lå over bagatelgrænsen.
The rules for inspection and supervision system and procedures are set in Circular 194/2010TT.
Som forklaret af Kommissionen i betragtning 267 ligger de samlede subsidier for de vietnamesiske samarbejdsvillige eksporterende producenter, udtrykt i værdi, på mellem mindst 0,6 % og højst 2,31 %.
The GOV reported in its questionnaire reply that it operates a duty drawback/suspension system.
Men beregningen af det vægtede gennemsnit af disse margener giver en gennemsnitlig landsdækkende subsidiemargen på 1,25 %, hvilket er under bagatelgrænsen.
According to the legislation the exemption applies to imported raw materials consumed in the production of the exported products.
Det er denne metode, der konsekvent anvendes til at beregne den gennemsnitlige landsdækkende subsidiemargen, jf. grundforordningens relevante bestemmelser.
The duties can be refunded to the extent determined by the ratio of how much of imported raw materials is used in the exported final product.
Konklusion vedrørende Vietnam
It was found that during the investigation period both cooperating exporting producers did not receive any economic benefit from this scheme in the investigation period.
Subsidiemargenen for hele Vietnam er på 1,25 %.
Although they were exempted from the payment of import duty on raw materials, no excess remission was found in the investigation period.
Da denne margen ligger under bagatelgrænsen, er det blevet konkluderet, at undersøgelsen bør afsluttes for så vidt angår import med oprindelse i Vietnam, jf. grundforordningens artikel 14, stk. 3.
Both companies had relatively small domestic sales of product concerned.
SKADE
Moreover, they sourced a significant share of the main raw materials domestically as the volumes they imported for the production of exported product concerned were not sufficient.
DEFINITION AF EU-ERHVERVSGRENEN OG EU-PRODUKTION
In view of the above it was not considered necessary to conclude whether the reported duty drawback system is in line with the WTO rules and with the Articles of Annex II and Annex III of the basic Regulation.
Den samme vare blev fremstillet af 18 EU-producenter i undersøgelsesperioden.
Further to the disclosure, the GOV supported the Commission findings on this programme.
De udgør »EU-erhvervsgrenen« som omhandlet i grundforordningens artikel 4, stk. 1.
However, it also wished to highlight that the Vietnamese duty drawback system is fully in line with the rules in Annex II and Annex III of the basic Regulation despite the absence of conclusions on this point.
Den samlede EU-produktion i undersøgelsesperioden blev fastsat til ca. 401000 ton.
The Commission takes note of this position of the GOV.
Kommissionen nåede frem til dette tal på grundlag af alle de foreliggende oplysninger om EU-erhvervsgrenen såsom kontrollerede produktionstal for de samarbejdsvillige EU-producenter i stikprøven og tal fremlagt af klageren.
However, given that the benefits for Vietnamese exporting producers are de minimis, the Commission restates its position that it does not consider it necessary for the purpose of this investigation to examine whether the duty drawback scheme complies with the rules in Annex II and Annex III of the basic Regulation as explained in recitals 231-232 above.
Fire EU-producenter, der tegnede sig for 54 % af den samlede EU-produktion af samme vare, blev udtaget til at indgå i stikprøven, jf. betragtning 10.
Import duty exemption on imported machinery
EU-FORBRUGET
Both cooperating exporting producers received exemptions from payment of duties and VAT on imported machinery during the investigation period.
Kommissionen fastsatte EU-forbruget på grundlag af EU-erhvervsgrenens salg på markedet i EU ved hjælp af oplysninger fremlagt af klageren og importen fra tredjelande baseret på data fra Eurostat.
The rules for inspection and supervision system and procedures are set in Government Decree No 154./2005/N-CP, Circular 194/2010TT, and Circular 117/2011.
EU-forbruget udviklede sig som følger:
The companies were asked to report machinery imports over a 10 year period.
Tabel 2
Although it was clear that benefits did accrue to the cooperating exporting producers as a result of this scheme, these were not substantial.
EU-forbruget (i ton)
This is because the companies' imports of machinery were not important when compared to the turnover of the EU sales of PSF.
Kilde: Klage, Eurostat.
Also any benefits were diluted by the fact that machinery was amortised over a number of years (usually 10) and therefore the benefit to the investigation period was correspondingly reduced.
Undersøgelsesperioden
The benefit for this scheme ranged between 0,08 % and 0,1 %.
EU-forbruget i alt
The amount of subsidies in accordance with the provisions of the basic anti-subsidy Regulation, expressed ad valorem, for the Vietnamese exporting producers ranges between 0,6 % to 2,31 %.
Indeks
The country-wide subsidy margin is the weighted average of the two margins above, i.e. 1,25 %.
I undersøgelsesperioden blev der igen iagttaget en stigning på 6 % i EU-forbruget.
The subsidies described above were allocated on a total company basis and expressed as a percentage of the CIF Union export turnover.
IMPORT FRA DE PÅGÆLDENDE LANDE
Further to the disclosure, the complainant argued that it was unclear how the Commission calculated this range of the subsidy margin and why the Commission has not taken the higher end of these margins which would have been above the de minimis margin.
Kumulativ vurdering af virkningerne af importen fra de pågældende lande
As the Commission has explained in the previous recital, the range of the total aggregated subsidies for the Vietnamese cooperating exporting producers expressed ad valorem varies between a minimum of 0,6 % and a maximum of 2,31 %.
Kommissionen undersøgte, om importen af PSF med oprindelse i de pågældende lande skulle vurderes kumulativt i overensstemmelse med grundforordningens artikel 8, stk. 3.
However, the calculation of the weighted average of these margins leads to a per country average of the subsidy margin equal to 1,25 %, which is below the de minimis threshold.
Den i forbindelse med importen fra Folkerepublikken Kina og Vietnam fastsatte subsidiemargen lå under bagatelgrænsen, jf. grundforordningens artikel 8, stk. 3, litra a).
This is the methodology constantly used to calculate the per country average of the subsidy margin in accordance with the relevant rules of the basic Regulation.
Betingelserne for en kumulativ vurdering er derfor ikke opfyldt, og analysen af årsagssammenhængen er derfor begrænset til virkningerne af importen fra Indien.
Conclusion on Vietnam
Mængde og markedsandel for importen fra Indien
The country-wide subsidy rate for Vietnam 1,25 %.
Kommissionen fastlagde importmængden på grundlag af data fra Eurostat.
As this margin is de minimis, it has been concluded that the investigation should be terminated with regard to imports originating in Vietnam, in accordance with Article 14(3) of the basic Regulation.
Markedsandelen for importen blev beregnet som importmængden fra Indien i forhold til det samlede EU-forbrug (hvor dette blev fastsat som EU-producenternes samlede salg i Unionen plus den samlede import af PSF til Unionen).
INJURY
Importen til Unionen fra Indien udviklede sig som følger:
DEFINITION OF THE UNION INDUSTRY AND UNION PRODUCTION
Tabel 3
The like product was manufactured by 18 producers in the Union during the investigation period.
Importmængde (i ton) og markedsandel
They constitute the ‘Union industry’ within the meaning of Article 4(1) of the basic Regulation.
Kilde: Eurostat.
The total Union production during the investigation period was established at around 401000 tonnes.
Importmængde fra Indien (i ton)
The Commission established the figure on the basis of all the available information concerning the Union industry, such as verified production figures of the sampled cooperating Union producers as well as figures provided by the complainant.
Markedsandel
As indicated in recital 10, four Union producers were selected in the sample representing 54 % of the total Union production of the like product.
Priserne på importen fra Indien og prisunderbud
The Commission established the Union consumption on the basis of the volume of sales of the Union industry on the Union market using the data provided by the complainant and imports from third countries based on Eurostat data.
Kommissionen fastlagde importpriserne på grundlag af statistiske data fra Eurostat og kontrollerede oplysninger fra de samarbejdsvillige eksportører.
Union consumption developed as follows:
Prisunderbuddet i forbindelse med importen blev fastlagt på grundlag af kontrollerede oplysninger fremlagt af de samarbejdsvillige eksportører og de samarbejdsvillige EU-producenter.
Table 2
Den gennemsnitlige pris på importen til Unionen fra Indien udviklede sig som følger:
Union consumption (tonnes)
Tabel 4
Source: Complaint, Eurostat.
Importpriser (EUR/ton)
Investigation period
Kilde: Data fra Eurostat og kontrollerede oplysninger fra samarbejdsvillige eksportører.
Total Union consumption
Der blev iagttaget en pludselig stigning i prisen på PSF i 2011, året for ovennævnte bomuldskrise.
Index
Kommissionen beregnede prisunderbuddet i undersøgelsesperioden ved at sammenligne de vægtede gennemsnitlige hjemtagelsespriser pr. varetype importeret fra de samarbejdsvillige indiske producenter i stikprøven ved salg til den første uafhængige kunde på EU-markedet, med passende justeringer for told og omkostninger efter importen, og de vægtede gennemsnitlige salgspriser for de samme varetyper hos EU-producenterne i stikprøven ved salg til ikke forretningsmæssigt forbundne kunder på EU-markedet, justeret til ab fabrik-niveau.
The Union consumption peaked in 2011 due to the hike in cotton prices as a result of difficulties experienced regarding the cotton crop in 2010.
Prissammenligningen blev foretaget pr. varetype ved transaktioner i samme handelsled, i givet fald efter passende justeringer og fradrag af eventuelle nedslag og rabatter.
The demand for PSF, as a substitute for cotton, increased as a result, but dropped again the following year.
Resultatet af sammenligningen blev udtrykt som en procentdel af omsætningen for EU-producenterne i stikprøven i undersøgelsesperioden.
In the investigation period, a rise of 6 % in Union consumption is again observed.
Det viste en vægtet gennemsnitlig underbudsmargen på mellem 4,1 % og 43,7 % for importen fra Indien på EU-markedet.
IMPORTS FROM THE COUNTRIES CONCERNED
EU-ERHVERVSGRENENS ØKONOMISKE SITUATION
Cumulative assessment of the effects of imports from the countries concerned
Generelle bemærkninger
The Commission examined whether imports of PSF originating in the countries concerned should be assessed cumulatively, in accordance with Article 8(3) of the basic Regulation.
I overensstemmelse med grundforordningens artikel 8, stk. 4, omfattede undersøgelsen af virkningerne af den subsidierede import på EU-erhvervsgrenen en vurdering af alle økonomiske indikatorer, der havde indflydelse på EU-erhvervsgrenens situation i den betragtede periode.
The subsidy margin established in relation to the imports from the People's Republic of China and Vietnam was below the de minimis threshold laid down in Article 8(3)(a) of the basic Regulation.
Der blev anvendt stikprøver til at afgøre, hvilken skade der måtte være påført EU-erhvervsgrenen, jf. betragtning 10.
Therefore, the conditions for cumulation are not met and the causation analysis is thus limited to the effect of the imports from India.
Med henblik på konstateringen af skade sondrede Kommissionen mellem makroøkonomiske og mikroøkonomiske skadesindikatorer.
Volume and market share of the imports from India
Kommissionen evaluerede de makroøkonomiske indikatorer på grundlag af oplysningerne i klagen, yderligere oplysninger fremlagt af klageren under proceduren og data fra Eurostat.
The Commission established the volume of imports on the basis of Eurostat.
Disse oplysninger vedrørte samtlige EU-producenter.
The market share of the imports was established on the basis of the volume of imports from India as part of the total Union consumption (the latter being determined by all Union sales by Union producers plus all imports of PSF into the Union).
Kommissionen evaluerede de mikroøkonomiske indikatorer på grundlag af de behørigt kontrollerede oplysninger i spørgeskemabesvarelserne fra EU-producenterne i stikprøven.
Imports into the Union from India developed as follows:
Begge sæt oplysninger blev fundet repræsentative for EU-erhvervsgrenens økonomiske situation.
Table 3
De makroøkonomiske indikatorer er: produktion, produktionskapacitet, kapacitetsudnyttelse, salgsmængde, markedsandel, vækst, beskæftigelse og produktivitet.
Import volume (tonnes) and market share
De mikroøkonomiske indikatorer er: gennemsnitlige enhedspriser, enhedsomkostninger, arbejdskraftomkostninger, lagerbeholdninger, rentabilitet, likviditet, investeringer, investeringsafkast og evne til at rejse kapital.
Source: Eurostat.
Makroøkonomiske indikatorer
Volume of imports from India (tonnes)
Den samlede EU-produktion, produktionskapaciteten og kapacitetsudnyttelsen udviklede sig i den betragtede periode som følger:
Overall, imports from India remained rather stable, accounting for a Union market share of between 6 % and 7,5 % in the period considered.
Tabel 5
Prices of the imports from India and price undercutting
Kilde: Klageren (CIRFS).
The Commission established the prices of imports on the basis of Eurostat statistics and verified data from cooperating exporters.
Produktionsmængde (i ton)
Price undercutting of the imports was established on the basis of verified data provided by cooperating exporters and cooperating Union producers.
Produktionskapacitet (i ton)
The average price of imports into the Union from India developed as follows:
Kapacitetsudnyttelse
Table 4
Produktionsmængden steg med 11 % i den betragtede periode.
Import prices (EUR/tonne)
Stigningen fandt sted udelukkende i undersøgelsesperioden (der dækker de sidste 12 måneder af den betragtede periode).
Source: Eurostat and verified data from cooperating exporters.
I den del af den betragtede periode, der gik forud for undersøgelsesperioden (dvs. 2011 og 2012) faldt eller stagnerede EU-erhvervsgrenens produktionsmængde.
A price hike for PSF was observed for the year 2011, which is the year of the earlier mentioned cotton crisis.
Produktionskapaciteten udviste derimod en faldende tendens; den faldt således med 5 % i undersøgelsesperioden.
Prices decreased in the years after, but remained higher than the price observed for 2010.
Parallelt med stigningen i produktionsmængden, jf. betragtning 292, steg kapacitetsudnyttelsen med 17 %.
In the investigation period, the price was 18 % higher than the price for PSF in 2010.
Det bør dog fremhæves, at kapacitetsudnyttelsen i 2010, der anvendes som grundlag for analysen af udviklingen, var lav for en kapitalintensiv erhvervsgren som PSF-industrien, og i undersøgelsesperioden var kapacitetsudnyttelsen på 85,9 %.
The Commission determined the price undercutting during the investigation period by comparing the weighted average landed import prices per product type of the imports from the sampled cooperating Indian producers to the first independent customer on the Union market, with appropriate adjustments for customs duties and post-importation costs and the weighted average sales prices of the same product types of the sampled Union producers charged to unrelated customers on the Union market, adjusted to an ex-works level.
Salgsmængde og markedsandel
The price comparison was made on a type-by-type basis for transactions at the same level of trade, duly adjusted where necessary, and after deduction of rebates and discounts.
EU-erhvervsgrenens salgsmængde og markedsandel udviklede sig i den betragtede periode som følger:
The result of the comparison was expressed as a percentage of the sampled Union producers' turnover during the investigation period.
Tabel 6
It showed a weighted average undercutting margin of between 4,1 % and 43,7 % by the imports from India on the Union market.
Kilde: Eurostat, klageren (CIRFS).
ECONOMIC SITUATION OF THE UNION INDUSTRY
Salgsmængde på EU-markedet i alt (i ton)
General remarks