natgillin/translations-raw huggingface dataset:
Alle andre virksomheder
However, exemptions of both VAT and import duty during the IP were identified for the Shougang Group.
SKADE
These included exemptions for equipment imported in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the IP.
Definition af EU-erhvervsgren og EU-produktion
While the Commission saw no evidence that this exemption was operating during the IP, the Commission established on the basis of the evidence on the file that the Shougang Group still availed benefits under this programme.
I Unionen fremlagde 17 virksomheder produktions- og salgsdata som led i gennemgangen af repræsentativiteten og anførte, at de fremstillede den samme vare i undersøgelsesperioden.
This programme provides 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.
Baseret på oplysningerne i klagen tegner disse 17 virksomheder sig for omkring 90 % af produktionen af samme vare i Unionen.
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Ud over disse 17 virksomheder var der fem andre virksomheder, der fremstillede den samme vare i undersøgelsesperioden.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Den samlede EU-produktion i undersøgelsesperioden blev fastsat til ca. 74,7 mio. ton.
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.
Kommissionen fastslog tallet på grundlag af alle foreliggende oplysninger vedrørende EU-erhvervsgrenen, såsom oplysninger fra klageren og fra alle kendte EU-producenter.
In addition, there are no objective criteria to limit eligibility for this programme and the GOC did not provide conclusive evidence to conclude that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Seks EU-producenter, der tegnede sig for 45 % af den samlede EU-produktion af samme vare, blev udvalgt til at indgå i stikprøven, jf. betragtning 18.
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries, and was based on objective criteria (i.e. importing certain capital equipment).
Dette er en repræsentativ stikprøve.
The Commission considered that this subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this subsidy only to certain categories of imported capital equipment clearly specified exhaustively by law in the catalogue issued by the NDRC for products encouraged by the State, such as those belonging to the steel industry.
EU-producenterne, der tegner sig for den samlede produktion i Unionen, udgør EU-erhvervsgrenen, jf. grundforordningens artikel 9, stk. 1, og er i det følgende benævnt »EU-erhvervsgrenen«.
It also noted that this subsidy was already countervailed in the anti-subsidy investigation on Coated Fine Paper originating in the PRC and in the anti-subsidy investigation on Solar Panels originating in the PRC [47].
EU-producenternes forretningsmodel og deres grad af vertikal integration varierer.
The fact that eligibility is restricted to specific business categories confirms that the scheme is not generally available to broad economic sectors and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Ikke desto mindre kan EU-erhvervsgrenen dog generelt betegnes som en erhvervsgren med en høj grad af vertikal integration, som nærmere forklaret i betragtning (408).
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the IP.
EU-forbruget
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Som nævnt i betragtning 45 henhører den pågældende vare under en række KN-koder, der omfatter visse ex-koder.
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the life of the equipment according the company's normal accounting procedures.
For ikke at undervurdere EU-forbruget og i betragtning af den tilsyneladende marginale indvirkning af sådanne koder på det samlede forbrug indgår importmængderne for KN-ex-koderne fuldt ud ved beregningen af EU-forbruget.
The Shougang Group benefitted from rebates under this scheme.
Eftersom EU-erhvervsgrenen fortrinsvis er vertikalt integreret, og den pågældende vare betragtes som et råmateriale til fremstilling af forskellige varer med en merværdi i efterfølgende produktionsled — begyndende med koldvalsede produkter — blev forbruget på det bundne og det frie marked analyseret separat.
The amount of subsidy established for this specific scheme for the Shougang Group was 0,11 %.
Sondringen mellem det bundne og det frie marked er relevant for skadesanalysen, fordi varer bestemt til bunden anvendelse ikke er udsat for direkte konkurrence fra importerede varer, og de interne afregningspriser er fastsat inden for grupperne i overensstemmelse med forskellige prispolitikker.
Tax exemption for policy-based relocation
Den produktion af varer, der er bestemt til det frie marked, er derimod i direkte konkurrence med importen af den pågældende vare, og priserne er frie markedspriser.
For environmental reasons, the Shougang Group was asked to relocate its entire steel plant in Beijing to a coastal location in Caofeidian.
For at give så fuldstændigt et billede af EU-erhvervsgrenen som muligt indhentede Kommissionen oplysninger om alle aktiviteter i forbindelse med samme vare og fastslog, om produktionen var bestemt til bunden anvendelse eller til det frie marked.
The project was approved in 2004, construction started in 2006, and production on the new site started end of 2009.
Kommissionen fandt, at ca. 60 % af den samlede produktion af EU-producenter var bestemt til bunden anvendelse.
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Problems related to Shougang Group Relocation (No. 174 [2007] of the Ministry of Finance December 29, 2007).
Det bundne forbrug på EU-markedet
The above-mentioned notice provides for an ex-post refund of all value-added taxes and all income tax payments which have been paid by 18 enterprises of the Shougang Group from 2006 to 2009.
Kommissionen fastsatte det bundne forbrug i Unionen på grundlag af den bundne anvendelse og det bundne salg på EU-markedet for alle kendte producenter i Unionen.
The notice states that ‘the foregoing taxes shall be specifically used for solving Shougang Group's investment in Jingtang Iron & Steel project’.
På dette grundlag udviklede det bundne forbrug på EU-markedet sig som følger:
Furthermore, the notice refers to the expenses caused by employee resettlement due to the enterprise relocation.
Tabel 1
However, during the verification at the company, the link with the employee expenses and/or relocation during the period 2006 to 2009 could not be established.
Det bundne forbrug på EU-markedet (ton)
In addition, the 18 group companies mentioned in the notice have no link to the Jingtang Iron & Steel project.
Kilde: Spørgeskemabesvarelse fra Eurofer.
The Commission considered that the tax exemption at issue is 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 revenue foregone by the GOC that confers a benefit to the companies concerned.
Det bundne forbrug
This programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the tax exemption was only granted to the Shougang Group.
Indeks (2012 = 100)
During the verification visit, the GOC confirmed that this was a specific, stand-alone case, and not part of a broader tax programme for companies that are relocating based on the government's policy decisions.
I løbet af den betragtede periode steg det bundne EU-forbrug på EU-markedet med ca. 4 %.
The benefit conferred on the recipient is the total amount of VAT and income tax exempted.
Denne stigning skyldes hovedsagelig en stigning på de bundne markeder, herunder enkeltdele til fremstilling f.eks. inden for bilindustrien.
Although the exemption refers to a period preceding the IP, that part of the benefit should be allocated to the IP as the financial contribution was related to a large-scale investment project.
Forbrug på det frie marked i Unionen
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the average life of the company's fixed assets according the company's normal accounting procedures.
Kommissionen fastsatte forbruget på det frie marked i Unionen på grundlag af a) salget på EU-markedet for alle kendte producenter i Unionen og b) importen til Unionen fra alle tredjelande, som oplyst af Eurostat, og tog samtidig højde for de oplysninger, der blev afgivet af de samarbejdsvillige eksporterende producenter i det pågældende land.
Only the Shougang Group has benefitted from exemptions under this scheme.
På dette grundlag udviklede det frie forbrug på EU-markedet sig som følger:
The amount of subsidy established for this specific scheme for the Shougang Group was 0,90 %
Tabel 2
Other indirect tax exemption or reduction schemes
Forbrug på det frie marked (ton)
No financial contribution was received by the sampled exporting producers from the remaining indirect tax exemption programmes mentioned in section 3.3(v) above during the IP.
Forbrug på det frie marked
Total for all indirect tax exemption or reduction schemes
I løbet af den betragtede periode steg forbruget på det frie marked i Unionen med ca. 12 %.
The total amount of subsidies established with regard to the indirect tax exemption and import tariff rebates schemes during the IP for the sampled exporting producers was 1,01 % for the Shougang Group.
Stigningen skyldes hovedsagelig den økonomiske genopretning af aftagerindustrien.
Grant programmes
Ved at kombinere disse to tidligere tabeller udviklede det samlede forbrug (både forbruget på det bundne og det frie marked) sig som følger i den betragtede periode:
Energy saving and conservation grants
Tabel 3
All of the sampled companies benefited from a variety of grants related to environmental protection and reduction of emissions, 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, grants related to Air Pollution Improvement Projects, grants related to Flue Sintering Desulfuration Projects, incentives for circular economy projects.
Samlet forbrug (bundne og frie marked) (ton)
‘Law of the People's Republic of China on Energy Conservation’, version revised and adopted on October 28, 2007, and version amended on July 2, 2016;
Kilde: Eurostat og spørgeskemabesvarelse fra Eurofer.
‘State Council Opinions on Strengthening Energy Saving and Emission Reduction and Accelerating Structural Adjustment in the Iron and Steel Sector’, State Council, June 2010;
Samlet forbrug
‘Key Points of Energy Conservation and Comprehensive Utilization in Industry in 2015’, issued by the MIIT on 3 April 2015;
Det fremgår af ovenstående tabel, at det samlede forbrug er steget til et niveau, der var højere i undersøgelsesperioden end ved begyndelsen af den betragtede periode.
The 2014 Recycling Economy Development Special Fund;
Tendensen skyldes stigningen i det bundne forbrug, som var meget større end stigningen i forbruget på det frie marked i absolutte tal.
The 2011 Industrial Enterprise Energy Management Center Construction Demonstration Project- Financial allowance fund Gongxinting Jie Han(2011).
Import fra det pågældende land
The energy saving and conservation programme confers subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation i.e. a transfer of funds from the GOC in the form of grants to the producers of the product concerned.
Mængde og markedsandel for importen fra det pågældende land
The Commission also found that this subsidy programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since only companies operating in key technologies or in the production of key products as listed in the guidelines and catalogues that are published on a regular basis are eligible to receive them.
Kommissionen fastsatte importmængden på grundlag af data fra Eurostat-databasen.
In particular, the State Council opinion of 2010 applies only to the steel industry.
Markedsandelen for importen blev fastsat ved at sammenligne importmængderne med forbruget på det frie marked i Unionen, som angivet i betragtning 414 ovenfor.
Moreover, the MIIT document of 2015 specifically mentions steel as an industry for specific incentives related to energy conservation.
Importen til Unionen fra Kina udviklede sig som følger:
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries.
Tabel 4
The Commission considered that this subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to certain categories of companies which are defined exhaustively by law.
Samlet importmængde (ton) og markedsandel
The previous recital gives specific examples of legislative documents which apply only to the steel industry or specifically mention the steel industry (the other industries mentioned were non-ferrous metals, building materials, chemicals and textiles).
Kilde: Eurostat.
The fact that certain other limited industries were mentioned does not contradict its findings on specificity.
Importmængde fra Kina
The benefit was calculated as the amount received in the IP or allocated to the IP, where the amount was depreciated over the useful life of the fixed asset to which the grant was related.
Kinas markedsandel
The Commission considered whether to apply an additional annual commercial interest rate in accordance with section F.a) of the Commission's 1998 Guidelines for the calculation of the amount of subsidy [48].
Tabellen ovenfor viser, at importen fra det pågældende land i absolutte tal er steget betydeligt i den betragtede periode.
However, such an approach would have involved a variety of complex hypothetical factors for which there was no accurate information available.
Samtidig blev den samlede markedsandel for importen fra Kina til Unionen mere end femdoblet i den betragtede periode.
Therefore, the Commission found it more appropriate to allocate amounts to the IP according to the depreciation rates of the related fixed assets, in line with the calculation methodology used in previous cases [49].
Priser på importen fra det pågældende land og prisunderbud
As mentioned in section 3.2.2 above, best facts available were used to determine the amount of subsidies with regard to grants for the Jiangsu Shagang Group.
Kommissionen fastsatte importprisen på grundlag af data fra Eurostat.
The Commission used as best facts available the highest subsidy amount for each type of grants found.
De vejede gennemsnitlige importpriser ved salg til Unionen fra det pågældende land udviklede sig som følger:
The amount of subsidy established with regard to energy saving and conservation grants during the IP for the sampled exporting producers was therefore as follows:
Tabel 5
Grants related to technological upgrading or transformation
Importpriser (EUR/ton)
The sampled companies benefited from a variety of grants under this programme related to R&D, technological upgrading and innovation, such as e.g. promotion of R&D tasks under the Science and Technology Support Plans, projects under the 863 Plan, Promotion of Key Industry Adjustment, Revitalisation and Technology Renovation, grants for the Commercial Application of R&D Results, Promotion of Quality Improvement.
Gennemsnitspriserne på den subsidierede import
The 12th Five-year Industrial Technology Innovation Planning;
De gennemsnitlige priser på importen faldt fra 600 EUR/ton i 2012 til 404 EUR/ton i undersøgelsesperioden.
The Blueprint for Steel Industry Adjustment and Revitalisation issued by the Chinese State Council in March 2009 (‘the Revitalisation Plan’);
I den betragtede periode faldt den gennemsnitlige enhedspris for den subsidierede import med ca. 33 %.
Medium to Long-Term Programme on Technological and Scientific Development (2006-2020) promulgated by the State Council in 2006;
Kommissionen vurderede prisunderbuddet i undersøgelsesperioden ved at sammenligne:
Administrative Measures for National Science and Technology Support Plan as revised in 2011;
de vejede gennemsnitlige salgspriser pr. varetype, som de seks EU-producenter forlangte af ikke forretningsmæssigt forbundne kunder på det frie EU-marked, justeret til et ab fabrik-niveau og
Administrative measures for National High Technology Research and Development Plan (863 Plan) as revised in 2011;
de tilsvarende vejede gennemsnitlige priser på et niveau, der svarer til cif-prisen, Unionens grænse, pr. varetype for importen fra de samarbejdsvillige producenter i det pågældende land ved salg til den første uafhængige kunde på EU-markedet, med passende justeringer for omkostninger efter importen.
Notice of establishment of the Guidance Catalogue of high and new technology products;
Prissammenligningen blev foretaget for de enkelte varetyper for transaktioner i samme handelsled — justeret, hvor det var nødvendigt — og med fradrag af nedslag og rabatter.
The grants provided under this programme confers subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation i.e. a transfer of funds from the GOC in the form of grants to the producers of the product concerned.
Resultatet af sammenligningen blev udtrykt i procent af EU-producenternes omsætning i undersøgelsesperioden.
The Commission also determined that these subsidies are specific within the meaning of Article 4(2)(a) of the basic Regulation because only companies operating in key technologies as listed in the guidelines and catalogues that are published on a regular basis are eligible to receive them.
Dette var også den justering, der blev foretaget i undersøgelsen vedrørende visse koldvalsede flade produkter af stål [55], og dermed anså Kommissionen også dette beløb for relevant i den foreliggende sag: den pågældende vare i den nuværende undersøgelse svarer i mange henseender til visse koldvalsede flade produkter af stål.
The fact that other industries were mentioned does not contradict its findings on specificity.
Det konkluderedes på grundlag af ovenstående, at dumpingimporten fra Kina underbød EU-erhvervsgrenens priser med mellem 2,7 % og 5,6 %.
The benefit was calculated in accordance with the methodology described in recital (370) above.
EU-erhvervsgrenens økonomiske situation
The amount of subsidy established with regard to this type of subsidies during the IP for the sampled exporting producers was as follows:
Generelle bemærkninger
Technological upgrading or transformation grants
I overensstemmelse med grundforordningens artikel 8, stk. 4, omfattede undersøgelsen af virkningen af den subsidierede import på EU-erhvervsgrenen en vurdering af alle de økonomiske indikatorer, der havde indflydelse på EU-erhvervsgrenens situation i den betragtede periode.
Ad hoc grants provided by municipal/regional authorities
De makroøkonomiske indikatorer (produktion, produktionskapacitet, kapacitetsudnyttelse, salgsmængde, lagerbeholdning, vækst, markedsandel, beskæftigelse, produktivitet og dumpingmargenernes størrelse) blev vurderet for hele EU-erhvervsgrenen.
The complaint provided evidence which showed that the steel industry in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
Vurderingen var baseret på oplysningerne fra klageren, som blev krydstjekket med data fra EU-producenter og tilgængelige officielle statistikker (Eurostat).
The investigation revealed that all sampled groups of companies also received significant one-off or recurring grants from various government levels resulting in the receipt of benefits during the IP.
Analysen af mikroøkonomiske indikatorer (salgspriser, rentabilitet, likviditet, investeringer, investeringsafkast, evne til at skaffe kapital, lønninger og produktionsomkostninger) blev foretaget for de EU-producenter, der indgik i stikprøven.
Some of these had already been reported by the sampled companies in their respective questionnaire replies, while others were found on-the-spot during the verification visits.
Analysen blev baseret på deres oplysninger, som blev behørigt efterprøvet.
None of them were disclosed in the questionnaire reply of the GOC.
For at give så fuldstændigt et billede af EU-erhvervsgrenen som muligt indhentede Kommissionen oplysninger om hele produktionen af den pågældende vare og fastslog, om produktionen var bestemt til bunden anvendelse eller til det frie marked.
Legal Basis
Ved visse indikatorer for EU-erhvervsgrenen analyserede Kommissionen oplysningerne for det frie marked og det bundne marked hver for sig og foretog en sammenlignende analyse.
These grants were given to the companies by national, provincial, city, county or district government authorities and all appeared to be specific to the sampled companies, or specific in terms of location or type of industry.
Disse faktorer er: salg, markedsandel, enhedspriser, enhedsomkostninger, rentabilitet og likviditet.
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was not disclosed.
Andre økonomiske indikatorer kunne dog kun med rimelighed undersøges ved at se på aktiviteten som helhed, herunder EU-erhvervsgrenens bundne anvendelse, fordi disse indikatorer afhænger af den samlede aktivitet, uanset om produktionen er bunden eller sælges på det frie marked.
However, the Commission was sometimes provided with a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’) during the verification visit.
Disse faktorer er: produktion, kapacitet, kapacitetsudnyttelse, investeringer, investeringsafkast, beskæftigelse, produktivitet, lagerbeholdninger og arbejdskraftomkostninger.
Given the large amount of different grants contained in the complaint and/or found in the books of the sampled companies, only a summary of the key findings is presented in this Regulation.
For disse faktorer er det nødvendigt med en analyse af hele EU-erhvervsgrenen for at kunne opnå et fuldstændigt overblik over EU-erhvervsgrenens skade, idet de omtalte informationer ikke kan opdeles på henholdsvis det bundne salg og det frie salg.
Evidence of the existence of numerous grants and the fact that they had been granted by various levels of the GOC were initially supplied by the four sampled companies.
Makroøkonomiske indikatorer
Examples of such grants were patent funds, science and technology funds and awards, business development funds, grants for basic infrastructure, support funds provided at district or provincial level, funds for the import of iron ore, funds for the company's relocation, overseas advanced technology introduction special fund, interest discounts on loans for imported equipment.
Produktion, produktionskapacitet og kapacitetsudnyttelse
These grants constitute subsidies within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.