natgillin/translations-raw huggingface dataset:
Hvad fordelene angår, bemærker Kommissionen endvidere, at den kinesiske regering var blevet anmodet om at fremlægge oplysninger om de fordele, producenterne havde opnået, men skønt oplysningerne var tilgængelige for den kinesiske regering, svarede den blot, at der ikke var opnået nogen fordele.
The reasons noted for not providing the documents were the reasons given by the GOC and were noted for the record.
Som fastslået i den oprindelige undersøgelse var det vigtigste retsgrundlag Notice concerning the Implementation of the Golden Sun Demonstration Programme af 16. juli 2009 og bilaget hertil, Golden Sun Demonstration programme Interim Measures for Financial Assistance Fund Management, dokument CaiJian nr. 397 [2009] udstedt af finansministeriet, ministeriet for videnskab og den nationale energistyrelse, Circular regarding the Successful implementation to Assignments to The Golden Sun Demonstration Programme, dokument nr. 718 [2009], Circular regarding the Successful Fulfilment of the Golden Sun Demonstration Programme 2010, dokument nr. 622 [2010], Circular on Instructions on Finance Subsidy Budget Indexes for Construction Costs to The Golden Sun Demonstration Programmes 2010, dokument nr. 965 [2010] af 2. december 2010 udstedt af finansministeriet, Circular with respect to Distribution of the Budgetary TARGET for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, JCJ dokument 336 af 1. september 2011 udstedt af Hebei Department of Finance og Circular with respect to Distribution of the Budgetary TARGET for the Fiscal Subsidy Appropriated for The Golden Sun Programmes 2011, HCJ dokument nr. 135 af 8. november 2011 udstedt af Hengshui Municipal Finance Bureau.
While Sinosure allowed the Commission to take a brief look at the figure on the profits/losses achieved only for short term credit insurances under the export credit insurance programme, it is noted that the Commission was not allowed to examine or take a copy of the document and that the calculated profitability could not be supported by evidence.
Som i forbindelse med den oprindelige undersøgelse gentog den kinesiske regering, at denne tilskudsordning ikke er beregnet til producenterne af den undersøgte vare, men derimod er målrettet projekter vedrørende fremstilling af solenergi.
Following disclosure, the GOC considers that the Commission admits reviewing the profit and loss figures in recital 280.
Den kinesiske regering hævdede ligeledes, at ansøgeren ikke havde fremlagt bevis for, at der blev givet fordele til producenter af de pågældende varer i NUP.
However, the GOC should also take account of the rest of recital in question, which leads to the conclusion that the Commission was not satisfied with the information provided.
I forbindelse med den nuværende undersøgelse er der ingen oplysninger i sagsakterne, som kan ændre Kommissionens konklusioner i den oprindelige undersøgelse i betragtning 271-282, hvori det blev konkluderet, at tilskud under denne ordning er direkte knyttet til den undersøgte vare, da støtteberettigede »distribuerede solcelleanlæg« specifikt omfatter levering af moduler og celler som en væsentlig del af projekterne, og forbindelsen mellem den statslige fordel og den undersøgte vare er derfor direkte og uløselig.
The GOC also stated that Sinosure did give detailed information in its questionnaire response on the short-term export credit insurance given for solar products' exports to the Union.
Som fastslået i den oprindelige undersøgelse, indrømmer Golden Sun-ordningen et subsidie som omhandlet i grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, i form af en overførsel af midler fra den kinesiske regering i form af tilskud til producenter af den undersøgte vare.
In this respect the Commission notes that with the figures presented during the verification visit, it was impossible to verify these figures on-the-spot.
Endvidere fastslog Kommissionen, at denne subsidieordning er specifik, jf. grundforordningens artikel 4, stk. 2, litra a).
Information on export credit insurance by sector, by the 10 largest exporting producers or by the three sampled exporting producers, was not provided either.
Golden Sun-ordningen udgør fortsat specifik subsidiering i form af tilskud.
Claims following disclosure regarding the 10 largest exporting producers are addressed in recital 67 above.
Undersøgelsen har vist, at eksportørerne i stikprøven har nydt godt af disse subsidier.
As to the GOC's claim that the information for the three sampled exporting producers was in any case available to the Commission via the exporting producers themselves, the Commission notes that the information requested from Sinosure should have been provided by Sinosure itself.
Golden Sun-demonstrationsprogrammet
Sinosure could not assume that information on export credit insurance would be provided by the three sampled exporting producers and even if so, Sinosure could not simply assume that such information would be complete or correct.
I sit svar på fremlæggelsen af oplysninger fremsatte den kinesiske regering bemærkninger om Golden Sun-demonstrationsprogrammet og gentog visse spørgsmål, som allerede var blevet rejst.
It is part of the investigation authority's responsibility to gather information from various sources, a task which has been impeded by non-cooperation.
Disse punkter allerede er behandlet ovenfor og behandles derfor ikke yderligere.
Furthermore, Sinosure claimed that none of the three sampled exporting producers had taken insurance from Sinosure during the RIP.
Den kinesiske regering påstod desuden, at Kommissionen ikke havde konkluderet, at der var tale om specificitet vedrørende denne ordning.
This claim was found to be incorrect and in contradiction with the information provided by the three sampled exporting producers.
Ud fra den omstændighed, at tilskuddene under Golden Sun kun blev ydet til kinesiske producenter i sektoren for vedvarende energi, er deres specificitet klart fastslået i overensstemmelse med WTO-standarderne.
Sinosure is a public body
Desuden påstod den kinesiske regering, at den havde fremlagt bevis for, at denne ordning var ophørt.
The original investigation [45] had concluded that Sinosure is a public body.
Men da disse tilskud blev bogført under de stikprøveudvalgte eksporterende producenters periodeafgrænsningsposter, vil de give fordele mange år fremover.
Neither the GOC, nor Sinosure provided evidence in the course of this investigation that this situation had changed.
Dette betyder, at det for så vidt angår subsidier er det forkert at påstå, at ordningen er bragt til ophør.
The investigation did not bring to light any element contradicting the above finding either.
I realiteten kan nye støttemodtagere ikke længere optages i ordningen, men på grund af den lange løbetid for anlæg, som er optaget, udbetales der stadig støtte.
On the contrary, the 2014 annual report of Sinosure confirmed the finding in the original investigation as it states that ‘Sinosure saved no effort in supporting China's national policies and sought to achieve this by exploring new ideas and concepts, improving working methods, perfecting products and services, as well as enhancing efficiency in performing its policy functions’ or that it has a role as a ‘policy-supportive organ’.
Disse påstande blev derfor også afvist.
Consequently, the conclusions drawn in the original investigation remain valid in the RIP and are confirmed.
Andre tilskud
Legal Basis
I sin anmodning har ansøgeren fremlagt bevis for, at tilskyndede erhvervsgrene i Kina kan modtage forskellige enkeltstående og tilbagevendende tilskud fra offentlige myndigheder på forskellige niveauer, dvs. lokale, regionale og nationale.
The legal bases are identical to those in the original investigation; i.e.: the Notice on the Implementation of the Strategy of Promoting Trade through Science and Technology by Utilising Export Credit Insurance (Shang Ji Fa[2004] No. 368), issued jointly by MOFCOM and Sinosure; the Export Directory of Chinese High and New Technology Products of 2006; the so-called 840 plan included in the Notice by the State Council of 27 May 2009; the so-called the so-called 421 plan included in the Notice on the issues to implement special arrangements for financing of insurance on the export of large complete sets of equipment, issued jointly by the Ministry of Commerce and the Ministry of Finance on 22 June 2009; Notice on Cultivation and development of the State Council on Accelerating Emerging industries of strategic decision (Guo Fa [2010] No. 32 of 18 October 2010), issued by the State Council and its Implementing Guidelines (Guo Fa [2011] No. 310 of 21 October 2011).
I forbindelse med denne undersøgelse blev det faktisk konstateret, at de tre virksomheder i stikprøven også modtog betydelige engangstilskud eller tilbagevendende tilskud fra offentlige myndigheder på forskellige niveauer, hvilket medførte fordele i NUP.
As Sinosure is a public body vested with government authority and executes governmental laws and plans, the provision of export credit insurance to producers of the product under review constitutes a financial contribution in the form of potential direct transfer of funds from the government within the meaning of Article 3(1)(a)(i) of the basic Regulation.
Nogle af disse var allerede blevet indberettet af virksomhederne i stikprøven i deres respektive spørgeskemabesvarelser, mens mange andre blev konstateret under kontrolbesøget.
Some local authorities granted a rebate of part of the premium paid by the exporting producers to Sinosure.
Ingen af dem var oplyst i spørgeskemabesvarelsen fra den kinesiske regering, som der blev anmodet om.
This rebate of part of the premium paid also constitutes a direct transfer of funds in the form of a grant according to Article 3(1)(a)(i) of the basic Regulation.
Disse tilskud blev givet til virksomhederne af myndigheder på nationalt niveau, provins-, by-, amts- og distriktsniveau, og alle forekom at være specifikke for de stikprøveudvalgte virksomheder eller specifikke i forhold til beliggenhed eller type erhvervsgren.
A benefit within the meaning of Articles 3(2) and 6(c) of the basic Regulation exists to the extent that Sinosure provides export credit insurance on terms more favourable than the recipient could normally obtain on the market, or that it provides insurance cover that would otherwise not be available at all on the market.
Der blev ikke fremlagt detaljerede oplysninger om, under hvilken lov disse fordele blev ydet, hvis der i det hele taget var noget retsgrundlag for dem, selv om Kommissionen undertiden modtog en kopi af et dokument udstedt af en offentlig myndighed, der ledsagede tilskuddet (omtalt som »meddelelsen«).
An additional benefit within the meaning of Article 3(2) received by the exporting producer is the cash rebate of part of the insurance premium paid to Sinosure by some of the local authorities where some exporting producers were established.
I betragtning af det store antal tilskudsordninger i anmodningen og/eller som blev konstateret i regnskaberne hos de stikprøveudvalgte virksomheder, er kun et sammendrag af de vigtigste resultater beskrevet i denne forordning.
With regard to the existence of a benefit, the Commission examined to what extent Sinosure's premiums covered the cost of short-term export credit insurance.
De tre stikprøveudvalgte virksomheder leverede oprindeligt bevis for, at der fandtes en lang række tilskud og at de reelt var blevet tildelt af forskellige kinesiske myndighedsniveauer.
As explained in recital 280, Sinosure provided a profitability analysis covering the period 2011-2015 showing that Sinosure was allegedly profitable over this period on an accumulated basis but that it incurred losses in 2015.
En række andre tilskud var ikke blevet indberettet af virksomhederne i stikprøven, men blev identificeret under kontrolbesøgene.
First, the Commission notes that this document, allegedly coming from the financial department, could only be briefly viewed and not be copied/printed and taken as an exhibit.
En af virksomhederne i stikprøven modtog mere end 130 af disse tilskud i NUP.
Second, the information contained in this report could only be verified very partially as the presented evidence did not allow a proper reconciliation of the information with the 2014 annual report of Sinosure.
Mange af disse blev ydet af offentlige myndigheder på by-, distrikts- eller provinsniveau.
The Commission is therefore not satisfied with the provided information.
Det største tilskud var på over 7 mio. CNY og blev givet under »Trinity«-ordningen, en kommunal fond til fremme af omstilling og opgradering af industrivirksomheder.
Furthermore Sinosure made the argument based on Item (j) of Annex 1 to the WTO Agreement on Subsidies and Countervailing Measures (‘SCM’), which considers as a ‘prohibited’ export subsidy under Article 3(1)(a) of that agreement the provision of export credit insurance programmes at premium rates which are inadequate to cover the long-term operating costs and losses of the programmes.
Andre tilskud var f.eks. patentmidler, videnskabs- og teknologimidler og -tilskud, udviklingsmidler til erhvervsformål, midler til opgradering og omstilling af industrivirksomheder, tilskud til basisinfrastruktur, støttemidler på distriktsniveau, midler til udvikling af ny og renere energi samt nedsættelser af grundskatter.
In its questionnaire reply, Sinosure simply referred to the profit accumulated over the last five years and concluded that since overall it made a profit during this period, the provision of export credit insurance to the exporting producers did not constitute a subsidy under the WTO SCM Agreement.
Desuden modtog denne virksomhed også tilskud til eksportkreditforsikring gennem myndigheder på distriktsniveau.
In this regard, it is noted that, on the basis of the submitted information, i.e. a cumulated figure related to profitability over a period of 5 years, the Commission is not in a position to draw any meaningful conclusion.
En anden virksomhed i stikprøven modtog også betydelige statslige tilskud i NUP, hvoraf nogle vedrørte den udviklingszone, hvor virksomheden var beliggende (over 13 mio. CNY).
In the absence of reliable and verifiable information to carry out the analysis of the ‘programme’ under Item (j) of Annex 1 to the WTO SCM Agreement, the Commission had to base its findings on the evidence available on record.
Andre tilskud var knyttet til videnskabs- og teknologiudgifter, vedvarende energi og/eller industri- og informationsudvikling (f.eks. »3 Famous«-tilskuddene).
In this regard, the Commission relied on the 2014 annual report collected during the verification visit.
Nedslag i forbindelse med erhvervelse af brugsrettigheder til jord blev også konstateret under kontrolbesøget.
The examination of this document revealed that the overall export credit insurance activity of Sinosure would have been loss-making in 2013 and 2014 if certain non-operational income had not been recorded.
En af virksomhederne i stikprøven modtog som gruppe forskellige tilskud til en samlet værdi af over 29 mio. CNY.
Such non-operating incomes do not relate to the normal activity of Sinosure and should thus be excluded from the profitability analysis of this institution.
Eksempler på sådanne tilskud er midler til ny energiudvikling, centrale teknologiske reformprojekter eller midler til den udviklingszone, hvor modtageren er beliggende.
This situation remains similar to that in the original investigation.
På grundlag af de beviser, der blev indsamlet om de stikprøveudvalgte virksomheders modtagelse af disse tilskud, og i mangel af andre oplysninger anså Kommissionen tilskuddene for at være et subsidie, jf. grundforordningens artikel 3, stk. 1, litra a), nr. i), og stk. 2, eftersom der fandt en overførsel af midler sted fra den kinesiske regering i form af tilskud til producenterne af den undersøgte vare, som derved opnåede en fordel.
Following disclosure, the GOC contested the Commission's assessment that the overall export credit insurance activity of Sinosure would be loss-making and the calculation methodology used by the Commission by referring to the GOC's comments of 27 September 2013.
Disse tilskud er også specifikke, jf. grundforordningens artikel 4, stk. 2, litra a), og artikel 4, stk. 3, da de forekommer at være begrænsede til visse virksomheder eller specifikke projekter i bestemte regioner og/eller solcelleindustrien.
The latter comments were already addressed and dismissed in section 3.5.3 of the original Regulation.
Disse tilskud opfylder ikke kravene om ikkespecificitet, jf. grundforordningens artikel 4, stk. 2, litra b), da betingelserne for støtteberettigelse og de faktiske udvælgelseskriterier for virksomhedernes støtteberettigelse ikke er gennemsigtige og objektive og ikke opnås automatisk.
Further to the explanations in the recitals 280, 289 and 290, and as established in the original investigation, Article 11 of the allegedly obsolete version of the Articles of Association that have been submitted in the questionnaire reply provides that the company shall operate at breakeven.
Der er endvidere ingen beviser for, at tilskuddene hører ind under en overordnet subsidieordning.
In other words, by statute Sinosure does not aim to maximize its profits, but has to aim merely at breakeven according to its function as the sole official export credit insurer in the PRC.
Virksomhederne afgav i alle tilfælde oplysninger om tilskudsbeløbet og om, hvem støtten blev modtaget fra.
As explained above, the records on file have shown that the legal and policy environment in which Sinosure operates requires the company to execute the government policies and plans in fulfilment of its public policy mandate.
De pågældende virksomheder bogførte også for det meste denne indkomst under posten »subsidieindkomst« i deres regnskaber og havde fået disse regnskaber uafhængigt revideret.
Among the selected industries and enterprises specifically supported by the State, the exporting producers have had full access to export credit insurance provided by Sinosure at preferential rates.
Dette er blevet opfattet som positivt bevismateriale for et subsidie, hvorved der blev opnået en udligningsberettiget fordel.
Therefore, Sinosure provides unlimited availability of insurance cover for the PV sector and the low insurance premiums it offers do not reflect the actual risks incurred in insuring the exports in this sector.
Nedenstående tabel viser beregningen af fordele ved ovennævnte tilskud, hvor fordelen er det beløb, der blev modtaget i NUP, eller som blev bogført i NUP, hvor beløbet blev afskrevet af den pågældende virksomhed.
Based on all these elements on the record, it can already be concluded that the premium rates charged by Sinosure remain inadequate to cover its long-term operations.
I deres svar på fremlæggelsen af oplysninger fremsatte den kinesiske regering og en eksporterende producent bemærkninger om »andre tilskud«.
It is also recalled that certain conclusions pointing in the same direction had already been drawn in the original investigation [46].
De påstod, at Kommissionen ikke i tilstrækkeligt omfang havde begrundet, at ordningerne var udligningsberettigede.
The GOC did not provide any evidence in the course of this investigation that the situation has changed.
Det skal dog bemærkes, at Kommissionen havde modtaget meget få oplysninger i spørgeskemabesvarelserne vedrørende disse ordninger.
The investigation did not bring to light any element contradicting the above finding.
Desuden anfægter de eksporterende producenter i stikprøven ikke de beløb, der blev beregnet af Kommissionen og fremlagt for de enkelte parter.
On the basis of the above, given that Sinosure remains loss-making on its export credit insurance programme, the existence of a benefit is determined by comparing the premiums paid by the exporting producers to those available on the market.
De anfægter heller ikke den kendsgerning, at disse tilskud blev indrømmet af den kinesiske regering.
Sinosure alleged that four other companies are providing such services on the Chinese market.
I betragtning af den kinesiske regerings manglende samarbejdsvilje har Kommissionen besluttet, at det var rimeligt at forsøge at konstatere tilstedeværelsen af sådanne tilskud under kontrolbesøget.
No information concerning their market shares could however be provided in this regard.
Resultaterne af kontrolbesøgene adskilte sig radikalt fra antallet af tilskud og den samlede værdi heraf, som fremgik af spørgeskemabesvarelsen fra den kinesiske regering.
In any case, Sinosure is the sole official export credit insurer and it has a dominant position on the Chinese market.
Det blev besluttet, at resultaterne af kontrolbesøget var en rimelig indikator for subsidieringsniveauet i denne henseende.
Consequently, there is no commercial benchmark in the PRC for such instruments and given that the financial market in the PRC remains distorted by government intervention, it is reasonable to use a benchmark outside the PRC.
Kommissionen kan ikke acceptere, at denne tilgang ikke begrunder, at der er tale om udligningsberettigede subsidieordninger.
The subsidies are contingent upon export performance within the meaning of Article 4(4)(a) of the basic Regulation because they cannot be obtained without exporting.
Da disse tilskud har fællestræk — de er tildelt af et offentligt organ og er ikke en del af en subsidieordning, men er individuelle tilskud — kan Kommissionen vurdere dem samlet, jf. betragtning 324-327.
In addition, they are also specific under Article 4(2)(a) of the basic Regulation because access is limited to certain enterprises.
Påstanden om, at Kommissionen ikke begrundede, at der var tale om udligningsberettigede ordninger eller fremlagde positive beviser for sådanne ordninger, afvises derfor.
In the absence of changes in this regard, reference is made to recitals 246 and 247 of the original Regulation where it was concluded that the benefits granted by Sinosure and/or by the local authorities to the producers of the product under review are specific in the meaning of Article 4(2)(a) of the basic Regulation.
Ordninger for fritagelse for og nedsættelse af direkte skatter
Furthermore, as there was no evidence suggesting that the subsidy is based on objective criteria or conditions under Article 4(2)(b) of the basic Regulation, the benefit is specific also in this respect.
Undersøgelsen viste, at virksomhederne i stikprøven ikke havde modtaget fordele under ordningen i løbet af NUP.
Contrary to what the GOC and one exporting producer claimed following disclosure, the information submitted by the companies on premiums paid was not rejected.
I den oprindelige undersøgelse blev det fastslået, at skattefradrag for forskning og udvikling, som blev gennemført af FIE'er, gav FIE'erne ret til skattemæssig særbehandling af deres FoU-aktiviteter gennem et fradrag på 150 % af deres udgifter, når bestemte tærskler for FoU-udgifter var opfyldt.
However, ultimately, it was not used in the calculation described in recitals 302 and 303 below, because the Commission resorted to facts available.
Det blev også konstateret, at den fordelagtige ordning med fradrag for FoU-omkostninger for FIE'er var blevet erstattet af en specifik ordning i 2008, der her benævnes Skattefradrag for FoU (dvs. gennemført »af FIE'er« udeladt).
The investigation showed that the three groups of sampled exporting producers benefited from the export credit insurance provided by Sinosure in the RIP.
Den kinesiske regering anfægtede, at de skattefradrag for forskning og udvikling, som blev gennemført af FIE'er, var blevet udskiftet i 2008, da de to ordninger angiveligt havde forskellige kriterier for støtteberettigelse.
The provision of export credit insurance by Sinosure to the PV industry is to be considered a subsidy, to the extent that premiums are at below-market rates.
Den kinesiske regering påstod desuden, at ordningen for skattefradrag for udgifter til forskning og udvikling ikke er specifik og derfor ikke er udligningsberettiget.
The calculation of the benefit is akin to the situation involving loan guarantees.