natgillin/translations-raw huggingface dataset:
Efter fremlæggelsen af oplysninger hævdede en række parter, at Kommissionen ikke havde underbygget sin konstatering af specificitet ud fra positivt bevismateriale, der viste at industrien for elektriske cykler er blandt de industrier, som har adgang til brugsrettighed til jord til præferencesatser.
On this basis, the Commission therefore concluded that the prevailing conditions on the Chinese market did not justify adjustments and calculated the benchmark using the methodology described in recital (495).
I denne forbindelse henvises der til betragtning 129 og navnlig til afgørelse nr. 40, hvorved præferencepolitikker vedrørende jord bør gennemføres for tilskyndede projekter.
For this, Giant claimed that the Commission must: (1) analyse whether there have been subsidies granted to manufacturers; (2) analyse whether batteries were purchased at arm's-length; (3) calculate how much of the subsidies has passed-through.
Som beskrevet i betragtning 100 er elektriske cykler en nøgleindustri.
In this regard, it is considered that the Commission's conclusion is based on sufficiently detailed grounds.
Den var også omfattet af den 13. cykelplan, der blev offentliggjort af CBA, der selv er under vejledning og overvågning af statsrådet.
As far as passthrough is concerned, since the Commission's analysis covered the entrustment and direction of the batteries suppliers to provide batteries to electric bicycles producers at less than adequate remunaration and not the subsidies received by the batteries suppliers, this claim was considered irrelevant and was therefore rejected.
Kommissionen fandt derfor, at industrien for elektriske cykler hører til de industrier, der har adgang til brugsrettigheder til jord til præferencesatser.
As demonstrated in recitals (452) to (474), several legal documents which are specifically targeted at companies in the electric bicycle sector, direct the input suppliers to provide batteries for less than adequate remuneration to the electric bicycles industry.
Cykelindustrien var desuden allerede opført som en tilskyndet industri helt tilbage i den 11. femårige cykelplan, hvor vækst af outputmængderne for cykler og elektriske cykler, blev støttet.
The Commission therefore concluded that subsidies in the form of provision of batteries at less than adequate remuneration are not generally available but are specific within the meaning of Article 4(2)(a) of the basic Regulation.
Der var også henvisninger til forbedring og styrkelse af industrien for elektriske cykler i en relevant artikel, som CBA offentliggjorde, hvori de udviklingsmål, der blev fastsat i tråd med ånden i den 11. femårige cykelplan, blev opsummeret.
All sampled exporting producers purchased batteries domestically from unrelated companies but also imported some quantities.
Subsidiet blev derfor betragtet som udligningsberettiget.
In view of the partial non-cooperation by the GOC, no manufacturing supplier of batteries provided information to the Commission by replying to the specific questionnaire intended for suppliers of input in China.
Som i de tidligere undersøgelser og i overensstemmelse med grundforordningens artikel 6, litra d), nr. ii), blev jordpriser fra det særskilte toldområde Taiwan, Penghu, Kinmen og Matsu (»Kinesisk Taipei«) anvendt som et eksternt benchmark.
As a consequence the Commission had to rely on facts available in accordance with Article 28 of the basic Regulation in order to determine the level of the benefit for the sampled exporting producers that purchased batteries on the domestic market.
Navnlig indhentede Kommissionen oplysninger om priserne på jord til industriel anvendelse fra den officielle hjemmeside (http://lvr.land.moi.gov.tw/login.action), som er oprettet af Taiwans indenrigsministerium for de vigtigste industriområder for de seks byer, der er beliggende på Taiwan-øens vestkyst, herunder Taipei City, New Taipei City, Taoyuan City, Taichung City, Tainan City og Kaohsiung City.
The facts available consisted of the information gathered from the sole supplier of batteries that cooperated in the investigation.As explained in recital (470), Bafang, as a subordinated operator entrusted to implement national policy, sold batteries at substantially lower prices on its domestic market than for export.
Oplysningerne i indenrigsministeriets database henviser til de faktiske transaktionsbaserede priser i modsætning til afgivne tilbud på jord til industriel anvendelse.
As a consequence Chinese exporting producers benefitted from batteries sold for less than adequate remuneration.
Efter fremlæggelsen af oplysninger bemærkede en part, at Kommissionen havde undladt at udvælge et hensigtsmæssigt eksternt benchmark for jordpriserne, eftersom Kommissionen undlod at foretage en sagsspecifik analyse af de faktiske omstændigheder, der er relevante for de respektive placeringer af de stikprøveudtagne eksporterende producenter.
Several parties claimed that according to Articles 2(a) and 2(b) of the Basic Regulation only the government is eligible to be the provider of subsidy.
Kommissionen afviste bemærkningen og anførte, at som beskrevet i betragtning 517 var udvælgelsen baseret på de seks distrikter, hvor de fleste taiwanske industriparker befinder sig.
In this regard, it was considered that this comment was not relevant in view of the conclusion reached in recital (476); i.e. that the suppliers of batteries to the producers of electric bicycles are entrusted and directed by the GOC to supply this input for less than adequate remuneration.
Eftersom alle de eksporterende producenter i stikprøven er beliggende i industrizoner i Kina, er beliggenhedsfaktoren dermed taget i betragtning.
The benefit for the sampled companies was thus calculated by comparing the domestic and export prices to unrelated customers that Bafang charged during the IP.
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 (dvs. den faktiske pris, der betales jf. kontrakten og den pris, der er anført i kontrakten fratrukket eventuel tilbagebetaling/tilskud fra de lokale myndigheder) for brugsrettigheder til jord, og det beløb, som normalt skulle have været betalt på grundlag af Kinesisk Taipei som reference.
An adjustment was made to take account of differences in transport costs and import charges.
Kommissionen betragter Kinesisk Taipei som en egnet ekstern reference af følgende årsager:
This comparison was made for sales of identical models and resulted in a price difference between 30 % and 50 % in the IP.
det sammenlignelige niveau for økonomisk udvikling, BNP og den økonomiske struktur i Kinesisk Taipei og de fleste provinser og byer i Kina, hvor de stikprøveudtagne eksporterende producenter er beliggende
The calculated percentage was applied to the prices paid by the sampled exporting producers for the batteries purchased from Chinese domestic suppliers.
den fysiske nærhed mellem Kina og Kinesisk Taipei
Giant claimed that there is no link between the locally purchased batteries and the electric bicycles exported to the EU.
den høje grad af industriel infrastruktur både i Kinesisk Taipei og i mange provinser i Kina
In this regard, it is considered that the benefit defined in recitals (491) to (494) are to the advantage of the exporting producers of electric bicycles purchasing domestic batteries at less than adequate remuneration and are not related to specific models of electric bicycles sold.
den store befolkningstæthed i mange af provinserne i Kina og Kinesisk Taipei
As far as the adjustments are concerned, Bafang claimed that transport costs related to electric bicycles could not be an appropriate benchmark for the transport of batteries and requested the Commission to provide further details on the calculations made.
ligheden mellem den type jord og de transaktioner, som anvendes til at beregne den relevante reference i Kinesisk Taipei og Kina, samt
Further to such comments, the Commission provided an additional final disclosure to the party concerned providing additional information.
Endvidere mente Kommissionen, at denne reference var en pålidelig datakilde, der er tilgængelig for alle interesserede parter.
The Commission also noted that this claim was not supported by any evidence.
I denne forbindelse bør det bemærkes, at det beregnede benchmark blev justeret for at afspejle ændringer over tid under hensyntagen til udviklingen i BNP og inflationen, som beskrevet i betragtning 527.
No further comments were received in this regard.
Den omstændighed, at visse brugsrettigheder til jord var blevet erhvervet langt tidligere, var derfor allerede taget med i betragtning.
Other interested parties claimed that Bafang's data was not an appropriate benchmark in their case since they had not purchased any batteries from Bafang.
Én interesseret part hævdede, at Thailand ville være mere passende end Kinesisk Taipei, fordi der var en bedre sammenlignelighed mellem den økonomiske udvikling og befolkningstætheden.
In this regard, it is noted that, in view of the partial cooperation by the GOC and in the absence of cooperation by any other supplier of batteries, the Commission had to rely on facts available; i.e. the information provided by Bafang, which the Commission could verify.
Parten hævdede desuden, at Thailand har en høj grad af industriel infrastruktur.
On such basis, this claim had to be rejected.
Efter at have overvejet denne påstand fandt Kommissionen, at valget af Kinesisk Taipei som et egnet eksternt benchmark var baseret på en undersøgelse af en række faktorer, der er anført i betragtning 520, som retfærdiggjorde dens valg som værende et gyldigt benchmark.
Table 4
En anden part hævdede derudover, at Kommissionens metode til at fastsætte det eksterne benchmark for priser på brugsrettigheder til jord var fejlagtig, og foreslog i stedet at benytte Indien i stedet for Kinesisk Taipei, af følgende grunde:
Provision of land use rights (LUR) for less than adequate remuneration
Priserne på jord til industriel anvendelse blev indhentet fra en lang række forskellige industriområder i provinserne Bihar, Maharashtra og Tamil Nadu.
All land in the PRC is either owned by the State or by a collective, constituted of either villages or townships, before the land's legal or equitable title may be patented or granted to corporate or individual owners.
Disse tre provinser er stærkt industrialiserede og udviser en høj grad af økonomisk udvikling og industriel infrastruktur, der svarer til Kinas.
All parcels of land in urbanized areas are owned by the State and all parcels of land in rural areas are owned by the villages or townships therein.
Disse tre provinser er geografisk tæt på hinanden og på Kina.
Pursuant to the constitutional law of the PRC and the Land Law, companies and individuals may however purchase ‘land use rights’.
Der er veletablerede økonomiske bånd og grænseoverskridende handel mellem Indien og Kina.
For industrial land, the leasehold is normally 50 years, renewable for a further 50 years.
De 22 byer har samme befolkningstæthed som kinesiske industrialiserede byer
According to the GOC, since 31 August 2006, by Article 5 of the State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No.31), title to industrial land can only be granted from the State to industrial enterprises through bidding or a similar public offering process whereby the final deal price must not be lower than the minimal bidding price.
Slutteligt er oplysningerne om priserne på jord til industriel anvendelse offentligt tilgængelige i Indien.
The GOC considers that there is a free market for land in the PRC, and that the price paid by an industrial enterprise for the leasehold title of the land reflects the market price.
Denne parts påstand ignorerede et afgørende element i dens analyse, nemlig den økonomiske udvikling i disse provinser.
The land-use right provision in China falls under Land Administration Law of the People's Republic of China.
Ifølge offentlige kilder er BNP pr. indbygger i disse indiske provinser langt under de byer/provinser, hvor de eksporterende producenter er etableret.
In addition, the following documents also are part of the legal basis:
I lyset af ovenstående og de forhold, der er anført i betragtning 520, måtte denne påstand afvises.
Law of the People's Republic of China on Urban Real Estate Administration (Order of the President of the People's Republic of China No. 18);
Kommissionen beregnede de vejede gennemsnitlige jordpriser ud fra salget af jord i de seks byer, der er nævnt i betragtning 517.
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;
For brugsrettigheder til jord, der er erhvervet før denne dato, blev de historiske priser beregnet på grundlag af udviklingen i BNP og inflationen i Taiwan, som det også var tilfældet i tidligere undersøgelser.
Regulation on the Implementation of the Land Administration Law of the People's Republic of China (Order of the State Council of the People's Republic of China [2014] No. 653);
Navnlig korrigerede Kommissionen den vejede gennemsnitlige pris pr. kvadratmeter jord i Taiwan for inflation og bruttonationalprodukt i løbende priser i USD for Taiwan som offentliggjort af IMF for 2015.
Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation;
Efter fremlæggelsen af oplysninger hævdede flere parter, at den metode, som Kommissionen anvendte til at beregne historiske jordpriser ikke afspejlede den normale markedspris.
State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No.31).
De hævdede, at Kommissionen ikke baserede sig på noget bevis for, at udviklingen i jordpriserne fulgte en lignende tendens som for BNP og inflation.
According to Article 10 of the ‘Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation’, local authorities set land prices according to the urban land evaluation system, which is only updated every three years, and the government's industrial policy.
Denne påstand blev dog ikke understøttet af dokumentation.
In previous investigations, the Commission found that prices paid for Land Use Rights (‘LUR’) in the PRC were not representative of a market price determined by free market supply and demand, since the auctioning system was found to be unclear, non-transparent and not functioning in practice, and prices were found to be arbitrarily set by the authorities.
Den måtte derfor afvises.
As mentioned in the previous recital, the authorities set the prices according to the Urban Land Evaluation System which instructs them among other criteria to consider also industrial policy when setting the price of industrial land, i.e. grant e.g. preferential access to industrial land for companies belonging to certain industries.
To interesserede parter hævdede også, at de ikke modtog nogen fordel i forbindelse med brugsrettigheder til jord, eftersom i) lejen var afspejlet i virksomhedernes produktionsomkostninger, ii) den leje, der blev betalt til den forretningsmæssigt forbundne virksomhed, var fastsat på markedsvilkår eller på rimelige vilkår, og iii) enhver fordel var under alle omstændigheder ikke nået igennem til den fra den forretningsmæssigt forbundne virksomhed.
The current investigation did not show any noticeable changes in this respect.
Én af de eksporterende producenter hævdede derudover, at dens forretningsmæssigt forbundne virksomhed havde erhvervet dens brugsrettigheder til jord igennem en konkurrencepræget udbudsprocedure.
For instance, the Commission found that none of the sampled exporting producers had gone through bidding or a similar public offering process for any of its LURs, not even for the land use rights obtained recently.
Sidstnævnte hævdede også, at uanset hvad burde den leje, som den betalte til dens forretningsmæssigt forbundne part for brugsrettighederne til jord, fratrækkes ved beregningen af fordelen.
LURs held by the sampled exporting producers were allocated by local authorities at negotiated prices.
Hvad angår fastsættelsen af den leje, der blev betalt til den forretningsmæssigt forbundne virksomhed, fremlagde ingen af de pågældende eksporterende producenter nogen dokumentation vedrørende de gældende markedsvilkår.
In addition to the urban land monitoring system there is also a dynamic land monitoring system.
Det samme gælder vedrørende udbudsproceduren, som den forretningsmæssigt forbundne virksomhed angiveligt deltog i for at erhverve sin brugsrettighed til jorden, dvs. at der ikke blev fremlagt beviser for denne påstand.
In the expiry review on Solar Panels originating in the People's Republic of China, the Commission found that prices in the dynamic land monitoring system are higher than the minimum benchmark prices set by the urban land evaluation system and used by local governments, because the latter were updated only every three years, while the dynamic monitoring prices were updated quarterly.
Med hensyn til beregningen af fordelen, skal det erindres, at brugsrettighederne til jord i Kina, som beskrevet i betragtning 507 ff., blev anset for at være givet mod utilstrækkeligt vederlag til industrien for elektriske cykler.
However, in the current investigation as in the expiry review mentioned above, there was no indication of land prices being based on the dynamic monitoring prices.
Disse parter fremlagde desuden ingen oplysninger om de gældende markedsvilkår i Kina.
In fact, the GOC had confirmed during the investigation on solar panels that the urban land price dynamic monitoring system monitored the fluctuations of the price levels of land in certain areas (i.e. 105 cities) in the PRC and was designed to assess the evolution of land prices.
Slutteligt er fordelen beregnet på gruppeniveau og gruppeinterne transaktioner påvirker ikke denne samlede beregning.
However, the starting prices in biddings and auctions were based on the benchmarks established by the land evaluation system.
Disse påstande blev derfor afvist.
In addition, in the case at stake, the sampled groups of companies received their plots of land through direct allocation.
Dette subsidiebeløb er i overensstemmelse med grundforordningens artikel 7, stk. 3, blevet fordelt over UP ved hjælp af den normale løbetid for brugsrettigheder til jord til industriel anvendelse, dvs. 50 år.
Therefore, the fact that the latter system existed was irrelevant since it did not apply to the sampled exporting producers.
Dette beløb blev derefter fordelt over den samlede omsætning i UP for den relevante virksomhed, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, producerede, eksporterede eller transporterede mængder.
The Commission found that one of the sampled exporting producers received refunds from local authorities to compensate for the prices which they paid for part of their LURs and that another sampled exporting producer did not pay the full amount of LUR.
Tabel 5
Conclusion
Brugsrettigheder til jord mod utilstrækkeligt vederlag
The findings of this investigation show that the situation concerning land provision and acquisition in the PRC is non-transparent and the prices were arbitrarily set by the authorities.
Ordninger for fritagelse for og nedsættelse af direkte skatter
Following the disclosure, several parties claimed that the above conclusion was mainly based on findings in the previous investigations, and the Commission did not show any evidence to show that the situation was the same in this investigation.
EIT-privilegier for virksomheder inden for højteknologi og ny teknologi
The Commission notes that it found evidence as described in recitals (509) to (511) above, which supported the Commission's conclusion that the findings of previous investigations were still valid.
I henhold til Folkerepublikken Kinas lov om indkomstbeskatning af virksomheder (»EIT-loven«) indrømmes virksomheder inden for højteknologi og ny teknologi - som staten er nødt til at give kraftig støtte – en reduceret virksomhedsskattesats på 15 % i stedet for den normale skattesats på 25 %.
Furthermore, no new evidence was submitted to support the opposite.
Retsgrundlaget for denne ordning er artikel 28 i den kinesiske EIT-lov og artikel 93 i gennemførelsesbestemmelserne for EIT-loven samt:
Accordingly, the provision of land-use rights by the GOC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic Regulation in the form of provision of goods which confers a benefit upon the recipient companies.
Cirkulære fra ministeriet for videnskab og teknologi, finansministeriet og den statslige skatteforvaltning om revision og udstedelse af »Administrative foranstaltninger til anerkendelse af højteknologiske virksomheder«, G.K.F.H.
As explained in recitals (507) to (510) above, there is no functioning market for land in the PRC and the use of an external benchmark (see recitals (517) to (527) below) demonstrates that the amount paid for land-use rights by the sampled exporting producers is well below the normal market rate.
Nr. 32
In the context of preferential access to industrial land for companies belonging to certain industries, the price set by local authorities has to take into account the government's industrial policy, as mentioned above in recital (508).
Meddelelse fra ministeriet for videnskab og teknologi, finansministeriet og den statslige skatteforvaltning om revision, tryk og udstedelse af retningslinjer for forvaltning af anerkendelse af højteknologiske virksomheder», GKFH [2016] Nr. 195, samt
Within this industrial policy, as described in recital (101) the electric bicycles industry is considered to be a key industry of the Chinese Light Industry.
Retningslinjer for de seneste nøgleprioriterede udviklingsområder inden for højteknologiske industrier (2011), udstedt af NDRC, ministeriet for videnskab og teknologi, handelsministeriet og Det Nationale Kontor for Intellektuel Ejendomsret.
In addition, Decision No 40 of the State Council requires that public authorities ensure that land is provided to encourage industries.
Virksomheder, der kan drage fordel af skattenedsættelsen, er en del af visse områder inden for højteknologi og ny teknologi, der støttes af staten, samt de nuværende prioriteter for højteknologiske områder, der støttes af staten, som anført i retningslinjerne for de seneste nøgleprioriterede udviklingsområder inden for højteknologiske industrier.
Article 18 of Decision No. 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
Ud over at være støtteberettigede skal virksomhederne opfylde følgende kriterier:
It follows that the subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic Regulation because the preferential provision of land is limited to companies belonging to certain industries and government practices in this area are unclear and non- transparent.
en vis andel af udgifterne – set i forhold til deres omsætning – skal afsættes til forskning og udvikling
Following disclosure, several parties claimed that the Commission had not substantiated its determination of specificity on the basis of positive evidence showing that the electric bicycle industry is among those industries that obtain LUR at preferential rates.
en vis andel af indtægterne – set i forhold til virksomhedens samlede indtægter – skal komme fra højteknologisk teknologi/produkter/tjenesteydelser og
In this regard, reference is made to recital (129) and to Decision 40 in particular whereby preferential policies on land should be implemented for encouraged projects.
en vis andel af virksomhedens samlede medarbejdere skal udgøres af teknisk personale.
As described in recital (100) the electric bicycle is a key industry.
Kommissionen var af den opfattelse, at dette skattefradrag er subsidier, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2, fordi der ydes et finansielt bidrag i form af indtægter, der ikke opkræves af den kinesiske regering, hvorved de berørte virksomheder opnår en fordel.
This was also confirmed by the findings of the investigation as provided in recitals (507) to (511).