natgillin/translations-raw huggingface dataset:
Kontrolbesøget hos den kinesiske regering fandt sted fra den 8. august 2016 til den 12. august 2016, og skønnene blev fremlagt på kontrolbesøgets sidste dag, dvs. den 12. august 2016.
The Commission adds that the final settlement of the 2015 tax return during the RIP makes any benefit claimed on the return final, further underlying the correctness of its approach.
Derfor ser Kommissionen ikke nogen grund til at henvise til panelrapporten i sagen om »EC — Salmon« i denne sag.
The Commission cannot base its calculation on quarterly tax returns, because these returns reflect the on-going provisional situation at the time of filing and by definition do not take into account the final consolidated situation of the annual tax year.
Hvis disse oplysninger var blevet afgivet rettidigt, ville det have været muligt at analysere de, og det ville således have været muligt at anmode om uddybninger eller supplerende data.
The objective of these returns is to ensure liquidity to the government in case taxes are provisionally due, but they reflect only the partial situation at the time of filing.
Da Kommissionen ikke var i stand til at foretage en komplet analyse af ordningerne under overskriften »Statslig levering af varer og tjenesteydelser mod utilstrækkeligt vederlag«, bekræfter Kommissionen, at den kinesiske regerings påstande i den forbindelse afvises.
Furthermore, the 2015 tax returns cover three quarters of the RIP and are therefore the most relevant annual tax return available.
Endelig bemærkes det, at Kommissionen forsøgte at analysere de aktuelle data, som den modtog fra både den kinesiske regering og virksomhederne i stikprøven, og kun i begrænset omfang gjorde brug af bestemmelserne om de foreliggende faktiske oplysninger i artikel 28.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount (numerator) has been allocated over the total sales turnover of the sampled exporting producers during the RIP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Faktisk konkluderedes det, at der for så vidt angår aluminium, polysilicium, elektricitet, solcelleglas og vand ikke bør foretages en subsidieberegning.
The original investigation established that this programme allows an enterprise that is recognised as High and New Technology Enterprise to benefit from a reduced income tax rate of 15 % as compared to the ordinary rate of 25 %.
Med hensyn til de øvrige ordninger af denne art og selv om der blev fundet udligningsberettigede ordninger, var den endelige evaluering begrænset og baseret på de foreliggende faktiske oplysninger.
No changes have been identified during this expiry review investigation.
Ud fra de foreliggende oplysninger kunne det i forbindelse med undersøgelsen ikke fastslås, at virksomhederne i stikprøven havde modtaget fordele under ordningen i løbet af NUP.
In the original investigation, it was found that this scheme applies to recognised High and New Technology Enterprises that need key support from the State.
Den 14. maj 2014 indførte Kommissionen en endelig udligningstold på importen af solcelleglas med oprindelse i Kina [48].
These enterprises should have core independent intellectual property rights and must meet a number of requirements: (i) their producers are included in the scope of the products in the High-Tech Fields with Key State Support; (ii) the total expenses for R&D shall account for certain proportion of total sales income; (iii) income from high and new technology products shall account for certain proportion of the total sales income; (iv) the personnel engaged in R&D shall account for a certain proportion of the total staff; (v) the other requirements set by the 2008 Administrative Measures for High and New Tech Enterprises are met.
Der blev fundet forskellige subsidieordninger i solcelleglassektoren, hvoraf nogle er de samme som i denne procedure for solcellemoduler og celler (f.eks. præferencelån, favorabel beskatning for virksomheder med højteknologi og ny teknologi, skattefradrag for FoU-udgifter og tilrådighedsstillelse af jord mod utilstrækkeligt vederlag).
Following disclosure the GOC contested specificity on the grounds that 1) the criteria in the recital above are objective in light of the General Court's statements in Case T-586/14 Xinyi PV products v Commission, 2) that any company meeting the criteria is automatically subject to the 15 % tax rate and 3) that the Commission's findings are inconsistent with the elements of the US — Aircraft ruling pinpointed in recital 346.
Der var en tydelig overlapning mellem konklusionerne i sagen om solcelleglas og de subsidieordninger, der blev undersøgt i denne procedure.
These claims are rejected on the grounds that the scheme is de jure specific to the extent only a limited group of enterprises can avail of the benefit in question as described in recital 355 above.
Ved at anmode den kinesiske regering om de relevante oplysninger søgte Kommissionen at fastslå, om alle eller en del af tilskuddene til leverandørerhvervsgrenen for solcelleglas var blevet overvæltet på solpanelindustrien.
Moreover, the judgement in Case T-586/14 Xinyi PV products v Commission concerns market economy treatment and not specificity of a subsidy.
Kommissionen var beklageligvis ikke i stand til at afslutte denne undersøgelse i mangel af relevant samarbejdsvilje fra den kinesiske regerings side og besvarelser fra solcelleglasproducenterne, jf. betragtning 43, 73, 394, 396 og 398.
Companies benefiting from this scheme must file their Income Tax Return and relevant Annexes.
Men da resultaterne vedrørende denne subsidieordning ikke havde nogen væsentlig indvirkning på den samlede konklusion om subsidiering, har Kommissionen ikke videreført sin analyse vedrørende denne ordning, som præciseret i betragtning 73.
No changes to the findings summarised in recitals 356 and 357 were identified in this investigation.
Undersøgelsen fastslog ikke, at virksomhederne i stikprøven havde modtaget fordele under ordningen i løbet af NUP.
The scheme should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of foregone government revenue which confers a benefit upon the recipient companies.
Statslig indrømmelse af jord og brugsrettigheder til jord mod utilstrækkeligt vederlag
The benefit for the recipient is equal to the tax saving enjoyed through this programme according to Article 3(2) of the basic Regulation.
Som fastslået i den oprindelige undersøgelse er jord statsejet, idet jord tilhører befolkningen i Folkerepublikken Kina.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation since it is limited to the enterprises receiving the certification of High and New Tech Enterprises and complying with all the requirements of the 2008 administrative measures.
Jord kan ikke sælges, men der kan ifølge lovgivningen tildeles brugsrettigheder til jord.
Furthermore, there are no objective criteria established by the legislation or the granting authority on the eligibility of the scheme and this is not automatic pursuant to Article 4(2)(b) of the basic Regulation.
Den kinesiske regering påstod, at brugsrettighederne til jord i Kina tildeles gennem budrunder eller auktioner, og at dette også er hjemlet i artikel 137 i Folkerepublikken Kinas lov om fast ejendom.
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.
Som fastslået i den oprindelige undersøgelse hører tildeling af brugsrettigheder til jord i Kina under Land Administration Law i Folkerepublikken Kina.
The amounts countervailed are based on the figures in the companies' tax return for the year 2015.
Desuden er følgende dokumenter ligeledes en del af retsgrundlaget: Law of the People's Republic of China on Urban Real Estate Administration, Interim Regulations of the People's Republic of China Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas, Regulation on the Implementation of the Land Administration Law of the People's Republic of China og Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation.
Jinko's claim that when calculating the benefit under corporate income tax schemes the Commission should have deducted that alleged benefits obtained under other subsidy schemes in order not to count some benefits twice is dismissed.
De eksporterende producenter i stikprøven afgav oplysninger om den jord, de besidder, samt de fleste af de relevante kontrakter/certifikater vedrørende brugsretten til jord, men fremlagde dog ikke alle meddelelser.
It is not up to the investigating authority to carry out such an artificial exercise.
Desuden fremlagde den kinesiske regering kun meget begrænsede oplysninger om prisfastsættelsen på brugsrettigheder til jord.
Preferential income tax policy for enterprises in the Western regions
Den kinesiske regering fremlagde ingen oplysninger om, på hvilke betingelser der blev opnået brugsrettigheder til jord, og der blev heller ikke fremlagt oplysninger om de ti største eksporterende producenter (med hensyn til eksport af den undersøgte vare til Unionen i NUP).
City maintenance and construction taxes and education surcharges for FIEs
Ingen af de ønskede meddelelser og/eller udbudspriser, der var nødvendige i forbindelse med transaktionerne vedrørende brugsretten til jord som anført af de tre eksporterende producenter i stikprøven, blev fremlagt.
Tax Preference Available to Companies that Operate at a Small Profit
Den kinesiske regering henviste Kommissionen til webstedet for det dynamiske system for overvågning af jordmarkedet, men tilføjede, at disse oplysninger muligvis ikke kan findes på ovennævnte websted for transaktioner før 2007.
The original investigation established that this programme provides an exemption from VAT and import tariffs in favour of foreign investment enterprises (‘FIEs’) or domestic enterprises for imports of capital equipment used in their production.
Desuden fremlagde den kinesiske regering heller ingen oplysninger om antallet af bydende for de indberettede transaktioner vedrørende brugsrettigheder til jord.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the claiming enterprise has to obtain a Certificate of State-Encouraged project issued by the Chinese authorities or by the National Development and Reform Commission (NDRC) in accordance with the relevant investment, tax and customs legislation.
Med hensyn til de manglende udbudspriser henviste den kinesiske regering til lavere (myndigheds)niveauer, som fastsætter udbuds- og tærskelpriser, og som ville have oplysninger om antallet af deltagere i hver budrunde og auktion.
The legal bases of this programme are the Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997, Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies, Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43, Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, [2006] No. 316 and Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Kommissionen kunne ikke godtage denne argumentation, da den kinesiske regering repræsenterer den kinesiske stat på alle niveauer i en antisubsidieprocedure.
As established in the original investigation and confirmed in the current expiry review, equipment imported in order to develop a domestic or foreign investment projects in line with the policy of encouraging foreign or domestic investment projects may be exempted from payment of the VAT and/or import duty, unless the equipment category is listed in the catalogue of non-duty exemptible article.
Af ovennævnte grunde måtte nogle af konklusionerne med hensyn til indrømmelse af jord og brugsrettigheder til jord baseres på de foreliggende faktiske oplysninger.
To benefit from this scheme, the company needs to obtain a confirmation letter from the local authority responsible for the project, which needs to be submitted to local customs authority.
Det blev konstateret, at disse priser er højere end de laveste referencepriser, som fastsættes af vurderingssystemet for jord i byområder og benyttes af de lokale myndigheder, fordi de referencepriser, der fastsættes i vurderingssystemet for byområder, kun ajourføres hvert tredje år, mens de dynamiske overvågningspriser ajourføres hvert kvartal.
The GOC claimed that with effect from 1 January 2009, only the import duty is exempted and VAT on importation of equipment for self-use is collected.
Der var imidlertid ingen angivelse af jordpriser baseret på den dynamiske prisovervågning.
However and contrary to the claims from the GOC, for the three sampled exporting producers, exemptions of both VAT and import duty during the RIP were identified.
Den kinesiske regering bekræftede under kontrolbesøget, at det dynamiske overvågningssystem vedrørende jordprisen i byområder overvåger udsvingene i priserne på jord i visse områder (dvs. 105 byer) i Kina og er udformet til at vurdere udviklingen i jordpriserne.
These included equipment, for which the benefit was amortized over the lifespan of that equipment and was partially allocated to the RIP.
Udbudspriserne ved udbudsrunder og auktioner er dog baseret på de referencer, der fastsættes af vurderingssystemet for jord i byområder.
While the Commission saw no evidence that this scheme was operating during the RIP, the Commission established on the basis of the evidence on the file that the sampled producers still availed benefits under this scheme.
Den kinesiske regering bekræftede også under kontrolbesøget, at det er praksis kun at udvælge et antal bydende eller deltagere (ved auktioner) i stedet for at lade alle parter, som har tilmeldt sig, deltage.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
I den oprindelige undersøgelse blev det fastslået, at de priser, som betales for brugsrettigheder til jord i Kina, ikke er repræsentative for en markedspris, der bestemmes ved frit udbud og efterspørgsel på markedet.
It therefore confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Det blev også konstateret, at overførsel af brugsretten til jord var underlagt begrænsninger i offentliggørelsen af overførsler via udbud, auktioner og notering.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Der blev ikke konstateret ændringer i disse resultater i forbindelse med denne udløbsundersøgelse.
In addition, there are no objective criteria to limit eligibility for this programme and no conclusive evidence to conclude that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Inden for rammerne af denne undersøgelse har Kommissionen også konstateret, at visse eksporterende producenter i stikprøven har modtaget tilbagebetalinger fra lokale myndigheder som kompensation for de (allerede lave) priser, de betalte for brugsrettighederne til jorden, f.eks. for arbejder, virksomheden selv har udført vedrørende grundlæggende infrastruktur på jorden.
Following disclosure, the GOC requested the Commission to put on record the industries and sectors covered by the categories above and claims that the breath of the industries covered by them makes the program eligible to companies across all sectors of the economy.
De meddelelser, som blev fremlagt af en af de eksporterende producenter i stikprøven, viste tydeligt, at al den industrijord, som den pågældende virksomhed havde erhvervet, var øremærket til solcellesektoren.
The Commission notes however that the GOC never submitted relevant evidence that industries and sectors covered by these categories are not in an encouraged or restricted category.
De faktiske købspriser var næsten de samme som udbudspriserne i meddelelserne.
The Commission deems that the eligible companies are a sufficient limited group in this case.
For den samme eksporterende producent i stikprøven viste indsamlede beviser, at de priser på brugsrettigheder til jord, den pågældende opnåede, ikke var baseret på »markedspriser«, men blev forhandlet med Land Bureau.
The verification visit to sampled companies did not suggest that the program was eligible to companies across all sectors of the economy.
Ovennævnte beviser er i modstrid med den kinesiske regerings påstande om, at de priser, der blev betalt for brugsrettigheder til jord i Kina, er repræsentative for en markedspris, som bestemmes ved frit udbud og efterspørgsel på markedet.
According to one exporting producer, to receive this benefit, the products produced using the imported machinery had to be listed in the Guiding Catalogue on Foreign Investment in Industry referred to in recital 386.
Myndighederne fastsætter priserne i overensstemmelse med vurderingssystemet for jord i byområder, som kun opdateres hvert tredje år.
The GOC explained that it had understood that only equipment imported during the RIP was to be reported.
I overensstemmelse hermed bør den kinesiske regerings indrømmelse af brugsrettigheder til jord betragtes som et subsidie i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. iii), og artikel 3, stk. 2, idet der indrømmes goder, som har medført en fordel for modtagervirksomhederne.
The Commission noted that the benefit follows the amortisation of imported equipment, some of which were allocated to the RIP.
Som forklaret i betragtning 427-430 findes der ikke noget fungerende marked for jord i Kina, og anvendelsen af en ekstern reference (jf. betragtning 435-437) viser, at det beløb, de stikprøveudvalgte eksporterende producenter betaler for brugsretten til jord, ligger et godt stykke under den normale markedspris.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Desuden udgør de lokale myndigheders tilbagebetalinger en direkte overførsel af midler, som medfører en fordel, idet de er ikke-tilbagebetalingspligtige tilskud, som ikke findes på markedet.
In order to ensure that the countervailable amount only covered the RIP period the benefit received was amortized over the life of the equipment according the company's normal accounting procedures.
Subsidiet er specifikt, jf. grundforordningens artikel 4, stk. 2, litra a) og c), eftersom den fordelagtige adgang til industrijord er begrænset til virksomheder, der tilhører visse erhvervsgrene, i dette tilfælde solcelleindustrien, og kun bestemte transaktioner var omfattet af en udbudsprocedure, priserne blev ofte fastsat af myndighederne, og regeringens praksis på dette område var uklar og uigennemsigtig.
VAT exemptions and import tariff rebates for the use of imported equipment
Subsidiet betragtes derfor som udligningsberettiget.
The original investigation established that this programme provides for an exemption from VAT for the purchase of domestically-produced equipment by FIEs.
Som i den oprindelige undersøgelse og i overensstemmelse med grundforordningens artikel 6, litra d), nr. ii), blev jordpriser fra det særskilte toldområde Taiwan anvendt som en ekstern reference.
To benefit from the exemption, the equipment shall not be listed as non-eligible equipment and the value of the equipment must not exceed a certain threshold.
Den fordel, som modtagerne har opnået, beregnes ved at tage højde for forskellen mellem det beløb, som hver af de stikprøveudtagne eksporterende producenter faktisk havde betalt (fratrukket eventuel tilbagebetaling/tilskud fra de lokale myndigheder) for brugsrettigheder til jord, og det beløb, som normalt skulle have været betalt på grundlag af den taiwanesiske reference.
As determined in the original investigation, the legal bases are the Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically manufactured Equipment by FIEs issued by State Administration of Taxation, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-invested Enterprises.
Efter den metode, der blev anvendt i den oprindelige undersøgelse, brugte Kommissionen den gennemsnitlige pris pr. kvadratmeter jord i Taiwan renset for kursnedskrivning og udvikling i BNP fra og med datoerne i de respektive kontrakter om brugsrettigheder til jord.
The VAT refund scheme applies to the domestically produced equipment purchased for foreign-funded projects, provided that such projects fall within the scope of encouraged projects in the Guiding Catalogue of foreign invested industries or the Catalogue of advantageous foreign-invested industries in the Central and Western regions in China.
Oplysningerne om priserne på industrijord blev indhentet på webstedet for Industrial Bureau of the Ministry of Economic Affairs i Taiwan.
As in the original investigation, the GOC claimed in its reply to the questionnaire that this program had been discontinued starting 1 January 2009.
Dette beløb blev derefter fordelt over de stikprøveudvalgte eksporterende producenters samlede omsætning i NUP, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, producerede, eksporterede eller transporterede mængder.
This claim was already dismissed in the original investigation.
Indrømmelse af jord og brugsrettigheder til jord mod utilstrækkeligt vederlag
Moreover, in the current expiry review investigation two of the sampled exporters submitted detailed information concerning this scheme, including the amount of benefit received during the RIP.
I sit svar på fremlæggelsen af oplysninger fremsatte den kinesiske regering en række påstande om, at Kommissionen ikke havde overholdt de væsentlige retlige og dokumentariske standarder med hensyn til fastsættelsen af det finansielle bidrag og af fordelen i forbindelse med denne ordning om brugsret til jord.
Taking this into account, it was concluded that the GOC omitted relevant information, such as the list of relevant recipients and the amount of benefit received by them.
Den kinesiske regering gentog sin overbevisning om, at der med den kinesiske ordning for brugsret til jord indrømmes brugsrettigheder til jord, som er repræsentative for markedspriserne, som bestemmes gennem frit udbud og efterspørgsel på markedet.
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs are relieved from payment of VAT which would be otherwise due.