natgillin/translations-raw huggingface dataset:
Den genoptagede undersøgelse viste, at der ikke var yderligere beviser på virksomhedsniveau, som kunne understøtte en konstatering af omladning.
The reopened investigation revealed that there was no further available evidence at company level which could support the finding of transhipment.
Der kunne således ikke fremsættes yderligere argumenter om omladning under betragtning (78) i den anfægtede forordning.
Therefore, no further reasoning regarding transhipment could be put forward under recital (78) of the contested Regulation.
Det fremgår dog af de foreliggende beviser, at omgåelse fandt sted ved hjælp af samleprocesser.
However, available evidence shows that circumvention practices via assembly operations took place.
Beviserne var baseret på data indsendt af City Cycle selv i forbindelse med den oprindelige undersøgelse.
The evidence was based on the data submitted by City Cycle itself during the original investigation.
Rådet har ikke gennemgået disse data nærmere, da man fandt, at det ikke var nødvendigt for i tilstrækkelig grad at godtgøre forekomsten af omgåelsespraksis.
The Council had not assessed that data in detail, because it considered that that was not necessary in order to demonstrate, to the required legal standard, existence of circumvention practices.
Da Domstolen nu har præciseret den gældende retlige standard, finder Kommissionen det hensigtsmæssigt på ny at vurdere alle de foreliggende oplysninger i de administrative sagsakter i lyset af den gældende retlige standard.
Now that the Court has clarified the applicable legal standard, the Commission considers it appropriate to reassess all the evidence available in the administrative file in the light of the applicable legal standard.
Som forklaret i betragtning (16) og (17) blev disse undersøgelsesresultater ikke berørt af dommen.
The company afforded insufficient cooperation and Article 18(1) of the basic Regulation was applied.
Under alle omstændigheder viser de oplysninger, der er indgivet af virksomheden, at:
The lack of reliable information as regards the value and volume of parts of Chinese origin purchased by the company made it impossible to positively establish that City Cycle was a genuine producer not involved in circumvention or that its assembly operations were not a form of circumvention.
råvarer (dele til cykler) med oprindelse i Kina udgjorde mere end 60 % af den samlede værdi af delene i den samlede vare (60/40-reglen), mens
As explained in recitals (16) and (17) above, these findings were not affected by the judgment.
værditilvæksten til de indførte dele i løbet af samleprocessen udgjorde under 25 % af virksomhedens produktionsomkostninger (reglen om 25 % merværditilvækst).
In any event, however, the data submitted by the company itself demonstrate that:
I henhold til kriterierne i grundforordningens artikel 13, stk. 2, litra a) og b), betyder dette, at sådanne samleprocesser bør anses for at udgøre en omgåelsespraksis, idet de øvrige kriterier er opfyldt, jf. betragtning (18) og (19) ovenfor.
the raw materials (bicycle parts) from China constituted more than 60 % of the total value of the parts of the assembled product (60/40 test), while
Forekomsten af omgåelsespraksis via samleprocesser bør således fastslås for hele Sri Lanka på grundlag af ovennævnte virksomhedsspecifikke beviser, der peger i retning af omgåelsespraksis, og i betragtning af den høje grad af manglende samarbejdsvilje i Sri Lanka.
the value added to the parts brought in during the assembly operation, was lower than 25 % of the manufacturing cost (25 % value added test).
Det kunne således bekræftes, at der i Sri Lanka forekommer samleprocesser i henhold til grundforordningens artikel 13, stk. 2.
According to the criteria of Article 13(2)(a) and (b) of the basic Regulation, this means that such assembly operations should be considered to constitute circumvention practice given the fulfilment of the other criteria as described in recitals (18) and (19) above.
Efter fremlæggelsen af oplysninger anfægtede City Cycle Kommissionens beføjelser til at vedtage konklusioner om forekomsten af samleprocesser, jf. grundforordningens artikel 13, stk. 2.
Consequently, the existence of circumvention practices via assembly operations should be established at country level in Sri Lanka on the basis of the above evidence available at the company level that tends to show circumvention practices and given the high level of non-cooperation in Sri Lanka.
Det blev fremført, at Kommissionen ikke kunne foretage en ny vurdering af konklusionen vedrørende samleprocessen, eftersom den ikke var blevet anfægtet under retssagerne, og at Kommissionen derfor var forpligtet til at give afkald på at indføre foranstaltninger overfor City Cycle.
Consequently, the existence of assembly operations within the meaning of Article 13(2) of the basic Regulation was established in Sri Lanka.
Dette argument bør afvises.
After disclosure, City Cycle contested the competence of the Commission to adopt findings on the existence of assembly operations within the meaning of Article 13(2) of the basic Regulation.
For det første fremgår det af Domstolens domme, jf. betragtning (4) og (5), at betingelsen for at indføre antiomgåelsesforanstaltninger vedrører forekomsten af omgåelsespraksis som defineret i grundforordningens artikel 13, stk. 1, og ikke en særlig underform af denne praksis.
It argued that the Commission could not reassess the finding on the assembly operation because it had not been challenged in the court proceedings and that the Commission was therefore obliged to abandon the pursuit of measures against City Cycle.
For det andet misfortolker City Cycle den forpligtelse, der er pålagt Kommissionen i henhold til artikel 266 i traktaten om Den Europæiske Unions funktionsmåde (»TEUF«) i den foreliggende sag.
This argument should be rejected.
Som det fremgår af betragtning (6) i meddelelsen om genoptagelse, er det manglen på fyldestgørende begrundelser i den anfægtede forordning vedrørende de foreliggende oplysninger om omgåelsespraksis i Sri Lanka, der skal udbedres i den nuværende procedure.
First, it results from the judgments of the Court of Justice cited in recitals (4) and (5) that the condition for imposing anti-circumvention measures relates to the existence of circumventing practices as defined in Article 13(1) of the basic Regulation, and not to a specific subset of these practices.
Kommissionen har derfor beføjelser til på ny at vedtage en foranstaltning med en bedre begrundelse, der gør det klart, at City Cycle er involveret i omgåelsespraksis i Sri Lanka, hvilket er i fuld overensstemmelse med Domstolens retspraksis.
Second, City Cycle interprets incorrectly the obligation imposed on the Commission by Article 266 of the Treaty on the Functioning of the European Union (‘TFEU’) in the present case.
Under alle omstændigheder blev den anfægtede forordning annulleret i sin helhed.
As made clear in recital (6) of the Notice of re-opening, it is the lack of sufficient reasoning in the contested Regulation concerning the available evidence on the existence of circumventing practices in Sri Lanka that must be corrected in the current procedure.
Således er ingen af betragtningerne blevet endelige.
The Commission is therefore competent for readopting a measure with an improved reasoning making clear that City Cycle is engaged in circumventing practices in Sri Lanka, which is fully in line with the case-law of the Court of Justice.
Kommissionen er derimod nødt til at på ny vurdere alle aspekter af den foreliggende dokumentation.
In any event, the contested Regulation has been annulled in its totality.
Hvis der ikke er sket ny udvikling i sagen, kan Kommissionen begrænse sig til at bekræfte resultaterne af den første undersøgelse.
Hence, none of its recitals has become definitive.
For den anfægtede del skal der det foreliggende tilfælde med omgåelsespraksis finde en fornyet vurdering sted.
Rather, the Commission needs to assess afresh all aspects of the file.
Efter fremlæggelsen af oplysninger anfægtede City Cycle også Kommissionens beføjelser til at anvende beviser, som virksomheden havde indsendt i løbet af den undersøgelse, der førte til indførelsen af antiomgåelsesforanstaltninger, jf. betragtning (2), og nå frem til en anden konklusion.
Where no new developments have taken place in the Court proceedings, the Commission may limit itself to confirming the findings of the initial investigation.
Dette argument må også afvises.
For the contested part, in the present case circumvention practices, a fresh assessment has to take place.
Kommissionen er berettiget til at foretage en anderledes vurdering af allerede fremlagte beviser, i det omfang en sådan ny vurdering er i overensstemmelse med grundforordningens artikel 13 som fortolket af Unionens retsinstanser, og City Cycle havde fuld lejlighed til at fremsætte bemærkninger til denne nye vurdering.
After disclosure, City Cycle also contested the competence of the Commission to rely on the evidence that it had submitted in the course of the investigation that lead to the imposition of anti-circumvention measures mentioned in recital (2) and to arrive at a different conclusion.
Som forklaret i de følgende betragtninger, fik City Cycle fuldt ud ret til at fremsætte bemærkninger til Kommissionens vurdering.
This argument should also be rejected.
De bemærkninger, der blev fremsat af City Cycle, ændrede dog ikke Kommissionens konklusion om, at virksomheden var involveret i omgåelsespraksis.
The Commission is indeed entitled to assess differently the evidence already provided, to the extent that such a new assessment is in line with Article 13 of the basic Regulation as interpreted by the Union Courts, and that City Cycle had full opportunities to comment on this new assessment.
Efter den supplerende fremlæggelse af oplysninger var City Cycle stadig uenig i Kommissionens metode til på ny at vurdere de foreliggende oplysninger i de administrative sagsakter.
As explained in the following recitals, City Cycle has been fully granted its right to submit comments on the Commission's assessment.
Virksomheden påstod, at Kommissionen som følge af Domstolens dom kun kunne foretage konstateringer vedrørende omladning og ikke vedrørende samleprocesser.
However, the comments provided by City Cycle did not alter the Commission's finding that it was engaged in circumventing practices.
Denne påstand må afvises.
After the additional disclosure, City Cycle continued to disagree with the Commission's approach to reassess the evidence available in the administrative file.
I nærværende forordning korrigerer Kommissionen konklusionerne om omgåelsespraksis, som, jf. betragtning (20), kan konstateres på grundlag af bl.a. omladning eller samleprocesser.
It claimed that following the court judgment, the Commission was allowed to correct only the findings of transhipment and not on assembly operations.
I den anfægtede forordning har Kommissionen ikke vurderet, om City Cycle var involveret i samleprocesser, da det blev konkluderet, at virksomheden var involveret i omladning.
This claim should be rejected.
Efter Domstolens præciseringer, jf. betragtning (22), har Kommissionen foretaget en ny vurdering af, om City Cycle var involveret i omgåelsespraksis.
In the present regulation the Commission is correcting the findings of circumvention practices which, as stated in recital (20), can be established, inter alia, on the basis of transhipment or on the basis of assembly operations.
Kommissionen konkluderede følgende: For det første var der, jf. betragtning (21), ingen yderligere beviser på virksomhedsniveau, som kunne understøtte en konstatering af omladning.
In the contested Regulation, the Commission has not assessed whether City Cycle was involved in assembly operations as it concluded that it was involved in the transhipment operations.
For det andet blev det i betragtning (23) og (24) konstateret, at City Cycle udelukkende var involveret i omgåelse gennem samleprocesser baseret på en gennemgang af virksomhedens egne data, som blev fremlagt i forbindelse med undersøgelsen.
After the clarifications provided by the court as explained in recital (22), the Commission has reassessed whether City Cycle was involved in circumvention practices.
Efter fremlæggelsen af oplysninger fremsatte City Cycle endvidere bemærkninger til Kommissionens beregningsmetode, som anvendte 60/40-reglen og reglen om 25 % merværditilvækst, jf. grundforordningens artikel 13, stk. 2, litra b).
The Commission conclusion was as follows: firstly, as stated in recital (21) no further available evidence at company level which could support the finding of transhipment was identified; secondly, as explained in recitals (23) and (24), City Cycle was conclusively found to be involved in circumvention via assembly operations based on an assessment of its own data provided in the course of the investigation.
For det første påstod City Cycle, at Kommissionen baserede sin beregning på utilstrækkelige data, dvs. kun på halvfabrikata indkøbt i rapporteringsperioden for antiomgåelsesundersøgelsen.
After disclosure, City Cycle further commented on the calculation methodology used by the Commission in carrying out the 60/40 and 25 % value added tests pursuant to Article 13(2)(b) of the basic Regulation.
For det andet påstod virksomheden, at Kommissionen så bort fra visse data og fejlagtigt forkastede fordelingsnøglen baseret på salg, som blev foreslået af City Cycle.
Firstly, City Cycle argued that the Commission based its calculation on insufficient data, i.e. merely on semi-finished products purchased during the reporting period of the anti-circumvention investigation.
Endelig anførte City Cycle, at der i forbindelse med beregningerne burde ses bort fra visse fakturaer, der var dateret uden for rapporteringsperioden, og/eller fakturaer, der blev indrapporteret uden dato eller i et forkert format.
Secondly, it argued that the Commission disregarded certain data and therefore wrongly rejected the allocation ratio based on sales, as suggested by City Cycle.
Disse påstande blev gentaget efter den supplerende fremlæggelse af oplysninger, uden at der blev fremlagt yderligere elementer i denne henseende.
Finally, City Cycle submitted that certain invoices dated outside the reporting period and/or invoices that were reported without date or with an incorrect format should be disregarded from the calculations.
Hvad angår metoden, blev det præciseret, at 60/40-reglen ikke kun blev anvendt på data vedrørende halvfabrikata i tabel F.2 i fritagelsesformularen, men også på rapporterede omkostninger til dele til cykler, som angiveligt blev fremstillet af City Cycle.
These claims have been reiterated after the additional disclosure without providing any additional elements in this regard.
Derudover blev reglen om 25 % merværditilvækst anvendt på omkostninger til forarbejdning af halvfabrikata, dvs. samleomkostninger for cykler i tabel F.4.2 i fritagelsesformularen.
Concerning the methodology, it is clarified that the 60/40 test was carried out not only based on the data provided on semi-finished products in table F.2 of the exemption form but also on the reported manufacturing costs of the bicycle parts claimed to be manufactured by City Cycle.
Da City Cycle desuden ikke fremlagde den opdeling af dele til cykler indkøbt fra Kina og fra andre kilder i tabel F.4.2, som der blev anmodet om, tog Kommissionen disse data fra tabel F.2.
Furthermore, the 25 % value added test was carried out on the cost of processing from semi-finished goods, meaning the assembly cost for bicycles in table F.4.2 of the exemption form.
Hvad angår påstanden vedrørende brugen af fordelingsmetoden, bemærker Kommissionen, at data, der blev indhentet på grundlag af denne metode, ikke stemte overens med det reviderede regnskab.
Moreover, since City Cycle did not provide a split of bicycle parts sourced from the PRC and the ones not sourced from the PRC in table F.4.2 as requested, the Commission took this data from table F.2.
Under kontrolbesøget blev denne uoverensstemmelse påpeget over for City Cycle.
Concerning the comment regarding the use of the allocation method, the Commission notes that the data obtained based on this methodology could not be reconciled with the audited accounts.
Desuden erkendte virksomheden, at regnskaberne ikke indeholdt oplysninger om oprindelsen af de indkøbte dele.
During the on-spot verification this inconsistency was highlighted to City Cycle.
Argumenterne med hensyn til brugen af fordelingsmetode blev derfor afvist og således også de data, der bygger på denne metode, da de blev anset for at være i modstrid med de reviderede regnskaber, og Kommissionen anvendte i stedet de nødvendige data fra andre tabeller i fritagelsesformularen.
In addition, the company acknowledged that it did not keep track in its accounts of the origin of the parts purchased.
Endelig fandt Kommissionen vedrørende de fakturaer, der er nævnt i betragtning (34), at anmodningen var rimelig, og så derfor bort fra dem i forbindelse med beregningen af 60/40-reglen og reglen om 25 % merværditilvækst.
Therefore, in order to report data according to origin as requested in the exemption form, City Cycle used an allocation key based on sales of bicycles.
Det blev fastslået, at dette ikke havde nogen indflydelse på resultatet, dvs. råvarer (dele til cykler) fra Kina udgjorde stadig mere end 60 % af den samlede værdi af dele i den samlede vare, og værditilvæksten til de indførte dele i løbet af samleprocessen var stadig lavere end 25 % af produktionsomkostningerne.
However, the allocation method applied by City Cycle could not be reconciled with the audited accounts and the company itself admitted that the figures provided in this regard were wrong.
Efter den supplerende fremlæggelse gjorde City Cycle gældende, at Kommissionen ikke tog hensyn til, at City Cycle længe har produceret cykler på hjemmemarkedet i Sri Lanka og fungerer under kontrol af Sri Lankas toldadministration.
Therefore, the arguments with regard to the use of the allocation method were rejected and therefore also the data provided based on this methodology as it was found to contradict the audited accounts and the Commission used instead the necessary data provided in other tables of the exemption form.
Denne påstand blev afvist, da den er uden betydning for denne vurdering, da analysen udføres i henhold til grundforordningens artikel 13.
Finally, regarding the invoices mentioned in recital (34), the Commission found the request reasonable and disregard them for the calculation of 60/40 and 25 % value added tests.
Alle påstande vedrørende Kommissionens beregningsmetode, som anvendte 60/40-reglen og reglen om 25 % merværditilvækst, jf. grundforordningens artikel 13, stk. 2, litra b), blev derfor afvist.
It was established that this had no impact on the result, i.e. the raw materials (bicycle parts) from China still constituted more than 60 % of the total value of the parts of the assembled product, while the value added to the parts brought in during the assembly operation, was still lower than 25 % of the manufacturing cost.
Anmodning om fritagelse
After the additional disclosure, City Cycle claim that the Commission did not take into account that fact that City Cycle has historically been a producer of bicycles from Sri Lanka's domestic market and is operating under the control of Sir Lanka's customs administration.
På grund af virksomhedens manglende samarbejde og manglende evne til at påvise, at den ikke omgik foranstaltningerne på grundlag af dennes egne oplysninger, kunne City Cycles anmodning om fritagelse i henhold til grundforordningens artikel 13, stk. 4 ikke anses for at være berettiget.
This claim is rejected as it is irrelevant for the purpose of this assessment as the analysis is carried out pursuant to Article 13 of the basic Regulation.
Bemærkninger fra interesserede parter
Consequently, all the claims related to the methodology used by the Commission in carrying out the 60/40 and 25 % value added tests pursuant to Article 13(2)(b) of the basic Regulation were rejected.
Kommissionen modtog bemærkninger fra City Cycle og fra EU-erhvervsgrenen.
Exemption request
City Cycle påstod, at Kommissionen ikke kunne ændre sine konklusioner vedrørende samleprocesser, da det i den anfægtede forordning konkluderedes, at der ikke forekom samleprocesser i Sri Lanka, og da dette punkt ikke blev anfægtet.
Due to the company's insufficient cooperation and inability to demonstrate that it did not circumvent the measures on the basis of its own data, the exemption request of City Cycle under Article 13(4) of the basic Regulation could not be considered warranted.
Denne påstand blev gentaget efter den endelige fremlæggelse af oplysninger.
Comments of interested parties
Af de årsager, der er forklaret ovenfor, bør påstanden afvises.
The Commission received submissions from City Cycle and the Union industry.
Det skal bemærkes, at virksomhedens egne data, som virksomheden selv indberettede, og især dataenes mangelfuldhed, gjorde det umuligt nøjagtigt at konkludere, at City Cycle var en egentlig producent, eller at dens samleprocesser ikke udgjorde omgåelse.
City Cycle claimed that the Commission could not change its findings regarding assembly operations as the contested Regulation found that the existence of assembly operations was not established in Sri Lanka and this point was not challenged before the courts.
Dette resulterede i, at virksomheden ikke kunne fritages for antiomgåelsestold.
This claim was reiterated after disclosure.
Virksomhedens egne data viste derimod, at råvarer (dele til cykler) fra Kina udgjorde mere end 60 % af den samlede værdi af dele i den samlede vare, og at værditilvæksten til de indførte dele i løbet af samleprocessen var lavere end 25 % af produktionsomkostningerne.
For the reasons explained above, this claim should be rejected.
I en situation med en høj grad af manglende samarbejdsvilje kan disse beviser antyde forekomsten af omgåelsespraksis i landet.
It is noted that the company's own data, communicated by the company itself, and its shortcomings in particular, made it impossible to positively establish that City Cycle was a genuine producer or that its assembly operations did not constitute circumvention practice.
City Cycle hævdede desuden, at Kommissionen ikke kunne genoptage undersøgelsen med en meddelelse med henblik på en ny vedtagelse af en endelig forordning eller en ændring af den anfægtede forordning, da det af grundforordningens artikel 13, stk. 3, fremgår, at Kommissionen kun kan indlede en antiomgåelsesundersøgelse gennem en kommissionsforordning.
As a result, the company could not be exempted from the anti-circumvention duties.
City Cycle påstod endvidere, at selv om Kommissionen er af den opfattelse, at proceduren som helhed ikke er blevet annulleret ad rettens vej, bør Kommissionen stadig vedtage en formel forordning.
The company's own data, however, demonstrated that that the raw materials (bicycle parts) from China constituted more than 60 % of the total value of the parts of the assembled product, while the value added to the parts brought in during the assembly operation, was lower than 25 % of the manufacturing cost.
City Cycle fremførte navnlig, at en genoptagelse af antiomgåelsesundersøgelsen i form af en meddelelse ville begrænse virksomhedens ret til en effektiv retsbeskyttelse.
In the context of high level of non-cooperation, this evidence could be taken to show the existence of circumvention practices in the country.
Denne påstand blev afvist, da meddelelsen kun er en forberedende retsakt, og City Cycle kan udøve sin ret til en effektiv retsbeskyttelse over for denne forordning.
City Cycle also claimed that the Commission could not reopen the investigation with a notice with a view to readopting a final Regulation or amending the contested Regulation as Article 13(3) of the basic Regulation provides that the Commission can only initiate an anti-circumvention investigation through a Commission Regulation.