natgillin/translations-raw huggingface dataset:
Eksportstøtte, f.eks. belønninger til avancerede eksporterende virksomheder eller til eksportresultater, subsidier til fairtrade og tilskud til internationalt økonomisk samarbejde
As the requested information was still not available after verification, the Commission informed the GOC in its letter of 16 March 2017 that it might have to resort to the use of best facts available under Article 28(1) of the basic Regulation because it still had no information in relation to most of the state-owned banks which provided loans to the sampled companies, and no company-specific information on the loans provided by the cooperating banks.
Tilskud til innovative og eksperimenterende virksomheder
Therefore, the GOC was adequately notified about the nature and the insufficiency of the information to be provided.
Særlig fond til støtte for ikke-statsligt ejede virksomheder
Finally, the GOC stated that the Commission did not adequately explain why certain facts were deemed to be the best available information.
Tilskud til miljøbeskyttelse, som f.eks. incitamenter til miljøbeskyttelse og ressourcebevarelse, fremme af synergistisk ressourceudnyttelse, incitamenter til energibesparende moderniseringsprojekter, fremme af demonstrationscentre til energiforvaltning
The Commission disagreed with this statement.
Tilskud til teknologisk opgradering eller omstilling, f.eks. fremme af FoU-opgaver i henhold til støtteplanerne for videnskab og teknologi, fremme af tilpasning af nøgleindustrier, revitalisering og teknologifornyelse, tilskud til kommerciel anvendelse af FoU-resultater, fremme af kvalitetsforbedring, fremme af patentregistrering og midler modtaget i henhold til ordningen »tre kategorier«
In section 3.4.1.2 below it is explained which facts available were used and why the Commission found that they were the best available information.
Tilskud til afskaffelse af forældet kapacitet
This claim was thus rejected as unfounded.
Tilskud til Liaoning-provinsen — ordningen »Five Points, One Line«
The private group of exporting producers Jiangsu Shagang Group also objected to the use of best facts available and considered that the request to provide an authorisation for the Commission to verify its financial data held by the financial institutions imposed an unreasonable burden on it.
Tilskud i tilknytning til »Tianjin Binhai New Area« og »Tianjin Economic and Technological Development Area«: Ordningen for forsknings- og teknologifonden og for fremskyndet afskrivning
In particular, it claimed that the company representative was neither invited to be present at the verification on the financial institutions premises nor notified of the details of such verification.
ad hoc-subsidier fra de kommunale/regionale myndigheder
In reply to these claims, the Commission recalled that the company had only provided a short and unsubstantiated refusal to provide such an authorisation via a single-sentence e-mail dated 24 November 2016.
Ordninger for fritagelse for og nedsættelse af direkte skatter
At that time, the company neither asked about any further details of the verification at the financial institutions premises nor requested the presence of its representative at such verification.
Virksomhedsbeskatningen Enterprise Income Tax (EIT) giver fordele til ressourceprodukter som følge af synergistisk udnyttelse
If the company had asked for it, the Commission could have provided further details and would have attempted to make arrangements for the company's representative to be present at the verification.
EIT-bevillinger til investeringsudgifter til udstyr til miljøbeskyttelse, energi og vandbeskyttelse samt produktionssikkerhed
Therefore, the Commission had to rely partially on best facts available when examining the existence and the extent of the alleged subsidisation granted through preferential lending.
EIT giver fordele til høj- og nyteknologiske virksomheder
The application of the provisions of Article 28(1) of the basic Regulation to one exporting producer in relation to grants
EIT giver fordele i forbindelse med ordningen »Great Western Development«
The Jiangsu Shagang Group failed to provide information on a random selection of grants for verification purposes.
EIT giver fordele ved indtægter fra tilskyndede varer
In addition, the Commission found evidence in the audited accounts of significant grants that were received prior to but conferring a benefit during the investigation period, and which had not been reported.
EIT-bevillinger ved køb af indenlandsk fremstillet udstyr
Under these circumstances, the Commission considered that it had not received crucial information relevant to this aspect of the investigation.
Fritagelse for eller nedsættelse af bidrag i forbindelse med midler til vandopbygningsanlæg
This caused serious difficulties to arrive at an accurate and substantiated conclusion for the subsidy findings related to grants with respect to this exporting producer.
Ordningen »Two Free/Three Half« for virksomheder med udenlandsk kapital (foreign invested enterprises, FIE'er)
Therefore, the Commission notified the company that it would consider basing its findings partially on best facts available pursuant to Article 28(1) of the basic Regulation (i.e. as far as the information related to grants was concerned).
EIT-fradrag for FoU
In the reply to the Commission's letter, the company objected to the application of Article 28(1) of the basic Regulation regarding the grants.
Indkomstskattenedsættelser for FIE'er, der køber udstyr fremstillet i Kina
It argued that the grants found by the Commission during the verification visit were not reported because the questionnaire did not request to report those grants which were received prior to the IP and which were not recorded as a deferred asset.
Favorable skattepolitikker under revitaliseringsordningen for den nordøstlige region
In addition, it claimed that it had provided a breakdown of these grants during the verification visit.
Favorable skattepolitikker for den vestlige region
The Commission found during the verification visit that most of the grants received prior to the IP were related to assets based on the names of the investigated subsidies.
Favorable skattepolitikker for FIE'er i »Coastal Economic Open Areas« og i »Economic and Technological Development Zones«
Thus, the exporting producer should have recognised these grants as deferred assets/income in accordance with the applicable accounting rules as outlined in the notes to its financial statements.
Favorable skattepolitikker for FIE'er i »Special Economic Zones«
Consequently the company should have reported the grants in the reply to the questionnaire, which asked to report all grants related to assets and booked as deferred income.
Skattefritagelse eller -nedsættelse i forbindelse med brugsrettigheder til jord
The fact that the auditor did not qualify these grants as deferred assets does not mean that amounts received prior to the IP cannot confer a benefit during the IP, especially when no further details other than a breakdown per company was provided.
Lokale skattelempelser
Therefore, the Commission concluded that the company had neither provided the detailed information about the grants received in the IP and which were reported in the reply to the questionnaire, nor the details of the grants that were received prior to the IP, and which were found only during the verification visit to be relevant for the IP.
Skattefritagelse for dividende mellem kvalificerede kinesiske virksomheder
In the absence of this detailed information the Commission could not use the information about the grants provided by the company.
Ordninger vedrørende indirekte skat og importtold
Therefore, the Commission had to rely on best facts available for its findings concerning grants for this company.
Momsfritagelse og nedsættelse af importtold for brug af importeret udstyr og teknologi
When investigating the company on the spot, the Commission found that this company received substantial amounts from a variety of grant programmes, and therefore, the Commission used as best facts available the highest subsidy amount for these grants found during the IP.
Momsnedsættelse for FIE'er, der køber udstyr fremstillet i Kina
Subsidies and subsidy programmes within the scope of the current investigation
Momsfritagelse for varer, der sælges af FIE'er
On the basis of the information contained in the complaint, the Notice of Initiation and the replies to the Commission's questionnaire, the alleged subsidisation through the following subsidies by the GOC were investigated:
Nedsættelse af/fritagelse for moms for produkter der er skabt ved synergistisk ressourceudnyttelse
Preferential policy loans, credit lines, other financing, and guarantees;
Skattelettelser til de centrale og vestlige regioner
De facto guarantee on the continuity of operations for companies in the HRF industry that face difficulties to repay loans;
Statslig levering af varer og tjenesteydelser mod utilstrækkeligt vederlag
Grant Programmes
Statslig levering af jernmalm mod utilstrækkeligt vederlag
China World Top Brand Programme
Statslig levering af ekstruderinger i forbindelse med koks mod utilstrækkeligt vederlag
Famous Brand Programme
Statslig levering af kokskul mod utilstrækkeligt vederlag
Anti-dumping Respondent Assistance
Statslig levering af elektricitet mod utilstrækkeligt vederlag
The State Key Technology Project Fund Subsidies
Statslig indrømmelse af jord og brugsrettigheder til jord mod utilstrækkeligt vederlag
Export Assistance Grants, such as e.g. rewards for advanced exporting enterprises or export performance, fair trade subsidies, grants for international economic cooperation
»Foreign Trade Transformation and Upgrading Demonstration Bases« (»demonstrationsbaser«) and »Common Service Platforms« (»fælles tjenesteplatforme«);
Innovative Experimental Enterprise Grant
Subsidiering af leveringen af varmvalsede flade produkter til Unionen i undersøgelsesperioden.
Special support fund for non-state owned enterprises (non-SOEs)
Præferencelån
Environmental Protection grants, such as e.g. incentives for Environmental Protection and Resource Conservation, Promotion of synergistic resource utilization, Incentive funds for energy conservation retrofit projects, Promotion of Energy Management Demonstration Centres
Ifølge oplysningerne fra de fire grupper af eksporterende producenter i stikprøven havde 45 finansielle institutioner ydet disse lån.
Grants related to technological upgrading or transformation, such as e.g. promotion of R&D tasks under Science and Technology Support Plans, Promotion of Key Industry Adjustment, Revitalisation and Technology Renovation, grants for the Commercial Application of R&D Results, Promotion of Quality Improvement, Promotion of Patent Registration, funds received under the ‘Three Categories’ Programme
Af disse 45 finansielle institutioner var 35 statsejede banker.
Grants for elimination of outdated capacity
De 10 resterende finansielle institutioner var enten privatejede, eller Kommissionen kunne ikke finde alle afgørende oplysninger om deres ejerskab.
Liaoning Province Grants — Five Point One Line Programme
Der var imidlertid kun fem statsejede banker, der udfyldte det specifikke spørgeskema, trods en anmodning til den kinesiske regering, der omfattede alle 35 statsejede banker.
Tianjin Binhai New Area and the Tianjin Economic and Technological Development Area subsidies: Science and Technology Fund and Accelerated Depreciation Programme
Ud af de 10 resterende finansielle institutioner svarede kun én og anførte, at den ikke kunne besvare uden at have konsulteret tilsynsmyndighederne.
Ad-hoc subsidies provided by the municipal/provincial authorities;
Efter at have hørt CBRC meddelte denne finansielle institution Kommissionen, at virksomheden var villig til at samarbejde, men CBRC foreslog, at et sådant samarbejde skulle foregå gennem en EU-samarbejdsmekanisme (dvs. en udveksling af oplysninger mellem tilsynsmyndighederne i henholdsvis Kina og EU fremfor direkte mellem Kommissionen og banken).
Direct Tax Exemption and Reduction programmes
Kommissionen udtrykte tilfredshed med dette tilbud om samarbejde, men bemærkede, at det var umuligt at iværksætte en sådan midlertidig ordning for den resterende del af undersøgelsen.
Enterprise Income Tax (EIT) privileges for Resource Products from Synergistic Utilisation
Under alle omstændigheder modtog Kommissionen ikke yderligere skrivelser eller anmodninger fra CBRC.
EIT credits for investment expenses on equipment related to environmental protection, energy and water conservation as well as production safety
Derudover indgav den finansielle institution ingen bemærkninger eller indlæg inden for den fastsatte frist.
EIT privileges for High and New Technology Enterprises
Derfor var Kommissionen nødt til at basere sig på de bedste foreliggende faktiske oplysninger.
EIT privileges under the Great Western Development Program,
Statsejede banker som offentlige organer
EIT privileges for revenues from Encouraged Products,
Kommissionen undersøgte, hvorvidt de statsejede banker fungerede som offentlige organer i henhold til grundforordningens artikel 3 og artikel 2, litra b).
EIT Credit for the purchase of domestic equipment
Kommissionen indhentede oplysninger om statens ejerskab samt formelle indicier for statslig kontrol i de statsejede banker.
Exemption or reduction of contributions related to water construction funds
Den undersøgte også, om denne kontrol har været udøvet i betydeligt omfang.
The two free/three half programme for foreign invested enterprises (FIEs)
Undersøgelsen af dette arbejde blev hindret af den kinesiske regerings og de statsejede bankers afslag på at sætte Kommissionen i stand til at analysere den beslutningstagningsproces, der havde ført til præferencelåneordningerne.
EIT offset for research and development
For at foretage denne analyse undersøgte Kommissionen først oplysninger for de fem statsejede banker, der havde udfyldt det specifikke spørgeskema og havde givet mulighed for kontrolbesøg på stedet.
Income tax reductions for FIEs purchasing Chinese-made equipment
Samarbejdsvillige statsejede banker
Preferential tax policies under the Northeast Revitalisation Programme
Følgende fem statsejede banker indsendte en spørgeskemabesvarelse, der blev kontrolleret på stedet: EXIM, ICBC, CCB, ABC, og BOC.
Western Region preferential tax policies
Disse fem statsejede banker tegnede sig for en væsentlig del af de lån, der var ydet til de fire grupper af virksomheder i stikprøven i undersøgelsesperioden, hvad angår lånebeløb (fra 50 % til 60 % for både Hesteel Group og Jiangsu Shagang Group og fra 80 % til 95 % for både Benxi Group og Shougang Group).
Coastal Economic Open Areas and Economic and Technological Development Zones preferential tax policies for FIEs
Den kinesiske regerings ejerskab og formelle indicier for kontrol
Special Economic Zones preferential tax policies for FIEs
Kommissionen fastslog ud fra oplysningerne i spørgeskemabesvarelsen og oplysningerne under kontrolbesøget, at den kinesiske regering enten direkte eller indirekte havde mere end 50 % af aktierne i hver enkelt af disse finansielle institutioner.
Land Use Tax exemption or reduction
Hvad angår de formelle indicier for statslig kontrol i forbindelse med de fem samarbejdsvillige statsejede banker betegnede Kommissionen dem alle som »vigtige statsejede finansielle institutioner«.
Local tax discounts
I meddelelsen Interim Regulations on the Board of Supervisors in Key State-owned Financial Institutions, fastsættes det bl.a., at: »De vigtige statsejede finansielle institutioner, der er omhandlet i disse forskrifter, henviser til statsejede banker, forretningsbanker, finansielle selskaber til porteføljeadministration, værdipapirselskaber, forsikringsselskaber osv.
Dividend exemption between qualified resident enterprises;
(»statsejede finansielle institutioner«), hvortil statsrådet sender tilsynsråd.« [17]
Indirect Tax and Import Tariff Programmes
Tilsynsrådet i de vigtige statsejede finansielle institutioner udnævnes af statsrådet i henhold til Interim Regulations of Board of Supervisors of State-owned Key Financial Institutions by the State Council.
VAT exemptions and import tariff rebates for the use of imported equipment and technology
På grundlag af artikel 3 og 5 i disse midlertidige forskrifter fastslog Kommissionen, at medlemmerne af tilsynsrådene udsendes af og er ansvarlige over for statsrådet, hvilket således illustrerer statens institutionelle kontrol med forretningsaktiviteterne i de samarbejdsvillige statsejede banker.
VAT rebates on FIE purchases of Chinese-made equipment
Ud over disse generelle indicier har Kommissionen konstateret følgende med hensyn til de fem statsejede banker:
VAT exemption for products sold by FIEs
EXIM blev oprettet og opererer i henhold til den meddelelse om oprettelse af Export Import Bank of China, der er udstedt af statsrådet, og vedtægterne for EXIM.
VAT reduction/exemption for products generated from synergistic Resource Utilisation
Staten, som ejer alle aktier i EXIM, kontrollerer EXIM ved at udnævne medlemmerne af tilsynsrådet.
Tax concessions for Central and Western Regions;
Disse medlemmer repræsenterer statens interesse, herunder politiske hensyn, på møderne i EXIM.
Government provision of goods and services for less than adequate remuneration (LTAR)
Der er ikke nogen bestyrelse.
Government provision of iron ore for less than adequate remuneration
Ledelsen af EXIM udnævnes direkte af staten.
Government provision of coke extrusions for less than adequate remuneration
Det fremgår af EXIM's websted, at dens formål er at støtte Kinas udenrigshandel, investering og det internationale økonomiske samarbejde.
Government provision of coking coal for less than adequate remuneration
Den er fast besluttet på at øge den finansielle støtte til nøglesektorer og svage led i den kinesiske økonomi med henblik på at sikre en bæredygtig og sund økonomisk og social udvikling.
Government provision of power for less than adequate remuneration
På grundlag af kapitel 8-10 i vedtægterne har den kinesiske regering gennem sin aktiebeholdning på 69,6 % bemyndigelse til at udpege de vigtigste stillinger i bankens ledelse, som f.eks. formand, næstformand, bestyrelsesformand, næstformand for bestyrelsen, administrerende direktør og formand for tilsynsrådet.
Government provision of land and land-use rights for less than adequate remuneration;
Endvidere indkalder bestyrelsen ifølge vedtægterne til generalforsamling, træffer beslutninger om bankens forretningsstrategi og budget, træffer beslutninger om investeringer (og fusion) og om afskedigelser af den øverste ledelse, formulerer risikoforvaltningsordningen og træffer beslutninger om etablering af afdelinger og filialer.
‘Foreign Trade Transformation and Upgrading Demonstration Bases’ (‘Demonstration Bases’) and ‘Common Service Platforms’;
Denne ikke-udtømmende liste over ansvarsområder illustrerer statens institutionelle kontrol med ICBC's daglige virksomhed.
Subsidisation of the provision of hot-rolled flat products to the EU during the investigation period.
I henhold til kapitel 11 og 12 i vedtægterne har den kinesiske regering i sin egenskab af hovedaktionær med 57,31 % af aktierne bemyndigelse til at udpege et flertal af medlemmerne i bestyrelsen, som er forvaltningsorganet for generalforsamlingen og står for ledelsen af CCB og er ansvarlig over for generalforsamlingen.
Preferential lending
Det samme gælder for tilsynsrådet, dvs. tilsynsorganet for banken som fastsat i kapitel 16 i vedtægterne.
According to the information provided by the four sampled groups of exporting producers, 45 financial institutions had provided loans to them.
Ifølge CCB's vedtægter træffer bestyrelsen desuden afgørelse om bankens budget, om investeringsbeslutninger, om afskedigelse af den øverste revisor og sekretæren for bestyrelsen.
Of these 45 financial institutions, 35 were state-owned banks.
De 10 ledende bestyrelsesmedlemmer (ud af i alt 15 medlemmer) af bestyrelsen udgør den øverste ledelse af CCB.
The 10 remaining financial institutions were either privately owned, or the Commission could not find any conclusive information on their ownership.
Denne ikke-udtømmende liste over ansvarsområder illustrerer statens institutionelle kontrol med CCB's daglige virksomhed.
However, only five state-owned banks filled in the specific questionnaire, despite a request to the GOC that covered all 35 state-owned banks.
Som anført i vedtægternes artikel 134 har den kinesiske regering, i sin egenskab af hovedaktionær med 79,62 % af aktierne, bemyndigelse til at udpege alle direktørerne i bestyrelsen.
Out of the 10 remaining financial institutions, only one replied, indicating that it could not reply without having consulted the regulatory authorities.
Det samme gælder for tilsynsrådet i henhold til vedtægternes artikel 199.
After having consulted the CBRC, this financial institution informed the Commission that it was willing to cooperate, but that the CBRC suggested to it that such cooperation should be carried out through a regulatory cooperation mechanism (i.e. an exchange of information between Chinese and EU regulators respectively rather than directly between the Commission and the bank).
Ifølge ABC's vedtægter fastlægger bestyrelsen desuden strategien for banken, træffer afgørelse om bankens budget, træffer investeringsbeslutninger, udpeger formanden og sekretæren for bankens bestyrelse og fastlægger og kontrollerer bankens risikostyringssystem.
The Commission welcomed this offer to cooperate, but noted that it was impossible to set up such an intermediate arrangement for the remainder of the investigation.
Denne ikke-udtømmende liste over ansvarsområder illustrerer statens institutionelle kontrol med ABC's daglige virksomhed.
In any case, the Commission did not receive any further letter or request from the CBRC itself.
Som anført i vedtægternes artikel 122 har den kinesiske regering i sin egenskab af hovedaktionær med 64,63 % af aktierne bemyndigelse til at udpege både den administrerende direktør og de andre direktører i banken, som udgør bestyrelsen.
In addition, the financial institution did not provide any comments on substance within the set deadline.
Ifølge BOC's vedtægter træffer bestyrelsen desuden bl.a. beslutning om den finansielle institutions strategiske principper, forretningsplaner og større investeringsplaner, udpeger eller afskediger ledende personale, som f.eks. formanden og sekretæren for bestyrelsen, næstformanden og andre ledende medarbejdere.
Therefore, the Commission had to base itself on best facts available.
Bestyrelsen træffer endvidere beslutning om gennemførelsen af beslutninger på generalforsamlingen og godkender politikkerne for virksomhedsledelsen.
State-owned banks acting as public bodies
Denne ikke-udtømmende liste over ansvarsområder illustrerer statens institutionelle kontrol med BOC's daglige virksomhed.
The Commission ascertained whether the state-owned banks were acting as public bodies within the meaning of Articles 3 and 2 (b) of the basic Regulation.
Dokumentation for, at regeringen har udøvet betydelig kontrol over ledelsen af disse institutioner
The Commission sought information about State ownership as well as formal indicia of government control in the state-owned banks.
Kommissionen indhentede også oplysninger om, hvorvidt den kinesiske regering har udøvet betydelig kontrol over ledelsen af de fem samarbejdsvillige statsejede banker med hensyn til deres udlånspolitik og risikovurdering i de tilfælde, hvor de ydede lån til stålindustrien.
It also analyzed whether control had been exercised in a meaningful way.
Følgende forskrifter er blevet taget i betragtning i denne forbindelse:
The investigation of that exercise was impeded by the refusal of the GOC and the state-owned banks to enable the Commission to analyse the decision-making process that had led to the preferential lending.
Artikel 34 i Law of the PRC on Commercial Banks (»banklov«)
In order to carry out this analysis, the Commission first examined information for the five state-owned banks that had filled in the specific questionnaire and allowed for verification.
Artikel 7 & 15 i the General Rules on Loans (gennemført af People's Bank of China)
Cooperating state-owned banks