natgillin/translations-raw huggingface dataset:
I deres bemærkninger til de foreløbige og endelige konklusioner anfægtede Giti-gruppen, Hankook-gruppen samt CCCMC og CRIA metoden for momsjustering af flere grunde, jf. betragtning 110-117.
The Hankook Group claimed that it should be treated as a single economic entity and consequently no adjustments under Article 2(9) of the basic Regulation are needed or otherwise warranted.
Disse parter fandt, at Kommissionen efter at have afvist de kinesiske priser og omkostninger ved fastsættelsen af den normale værdi efterfølgende genindførte de kinesiske momssatser ved beregningen af den normale værdi.
It submitted that the elimination of the SG&A expenses and profit of the related companies in the Union under Article 2(9) of the basic Regulation had the effect of removing from the export price all costs and expenses incurred by an export sales department, and a share of the profit.
Disse parter hævdede desuden, at metoden pustede dumpingmargenen op, navnlig fordi den normale værdi og ikke eksportprisen justeres.
Following final disclosure, the Hankook Group reiterated its claim that it is a single economic entity and, in their view, the Commission should neither adjust the SG&A expenses nor the profit of the related traders in the Union.
Kommissionen afviste disse påstande.
Instead the Commission should use the actual price to the first independent customer in the Union, as in its view, this price is reliable.
Formålet med justeringerne i henhold til grundforordningens artikel 2, stk. 10, er nemlig at sikre, at dumpingmargenen fastsættes på grundlag af en rimelig sammenligning mellem den normale værdi og eksportprisen.
Concerning the construction of the export price under Article 2(9) of the basic Regulation, it is settled case law that the existence of a single economic entity does not preclude the Commission from constructing the export price under Article 2(9).
Dette krav gælder uanset det grundlag, hvorpå den normale værdi er fastsat, herunder også når den normale værdi er fastsat i et referenceland i situationer, hvor virksomhederne ikke indrømmes markedsøkonomisk behandling.
Pursuant to Article 2(9) first and second subparagraph of the basic Regulation, the Commission is entitled to construct the export price where it appears that the export price is unreliable because of an association between the exporter and the importer.
I forbindelse med den momsjustering, der er foretaget i henhold til artikel 2, stk. 10, litra b), har Kommissionen sikret, at den normale værdi og eksportprisen blev sammenlignet på samme beskatningsniveau, som forklaret nærmere i betragtning 115 og 116 i overensstemmelse med fast retspraksis.
In such a case adjustments for all costs, including duties and taxes, incurred between the importation and resale, and for profits accruing are made to establish a reliable export price, at the Union frontier level.
Giti-gruppen påstod, at efter virksomhedens opfattelse var situationen i den retspraksis, som Kommissionen har citeret, dvs. Dashiqiao-dommen, forskellig fra Giti-gruppens situation, da den pågældende virksomhed opnåede markedsøkonomisk behandling, og der ikke blev foretaget nogen justering i henhold til grundforordningens artikel 2, stk. 10, litra b).
Pursuant to Article 2(9) third subparagraph of the basic Regulation the items for which adjustments are to be made include those normally borne by an importer but paid by any party, including a reasonable margin for SG&A costs and profit.
Kommissionen erkendte, at forholdene i undersøgelsen i Dashiqiao-dommen var anderledes.
In this case, the Commission established that this association exists since the exporting producers and the importers belong to the same group of companies i.e. the Hankook Group.
I nævnte sag var eksportsalget underlagt momspligt med den fulde sats på 17 % i undersøgelsesperioden, og derfor var der ikke behov for nogen justering af den normale værdi for at sikre en rimelig sammenligning med en normal værdi, der afspejlede den samme momssats.
Therefore, the Commission is entitled to make adjustments to SG&A costs incurred by and profits of the related importers of the Hankook Group.
I forbindelse med den aktuelle undersøgelse var eksportsalget derimod pålagt en nedsat momspligt, og en justering var derfor nødvendig for at bringe den normale værdi inklusive moms ned til det samme beskatningsniveau som det, der påvirker eksportsalget.
The Commission also considered that the verified profits made by cooperating unrelated importers constitute a reasonable basis for the construction of the export price.
Det er ikke relevant, hvorvidt en kinesisk eksporterende producent indrømmes markedsøkonomisk behandling eller ej, jf. betragtning 111.
The Hankook Group submitted that, if the Commission rejected its claim against adjustments under Article 2(9) of the basic Regulation to the Hankook Group's export price, it should have adjusted the analogue country producer's normal value by deducting the sales costs and reasonable profit in accordance with Article 2(10)(d) of the basic Regulation.
Det relevante er, om eksportprisen og den normale værdi sammenlignes på samme beskatningsniveau for at sikre en retfærdig prissammenligning.
In its view, including the sales expenses and profit margin made by the analogue country producer creates an asymmetry affecting price comparability, which must be adjusted.
Giti-gruppen hævdede også, at bevisbyrden vedrørende nødvendigheden af en justering påhviler Kommissionen.
Following additional disclosure, the Hankook Group quantified the adjustments that, in its view, needed to be made to the analogue country producer's SG&A and profit to remove the asymmetry affecting price comparability.
Hankook-gruppen understregede, at der overhovedet ikke blev opkrævet moms af eksportsalget i henhold til kinesisk lovgivning, og at der derfor ikke var grundlag for nogen justering.
The Commission clarified that the purpose of the adjustments made pursuant to Article 2(9) of the basic Regulation is to establish a reliable export price unaffected by the association between the exporter and the importer in the Union as recalled in recital (105).
Alternativt hævdede Hankook-gruppen, at selv om en justering for momspligt var nødvendig, burde justeringen foretages på grundlag af eksportprisen og ikke den normale værdi.
At the same time, the Court held that determination of the normal value and determination of the export price are governed by separate rules and therefore SG&A expenses need not necessarily be treated in the same way in both cases.
Giti-gruppen hævdede også, at enhver justering for momspligt derimod skal ske for at udligne eventuelle forskelle i moms, som i sidste ende betales af gruppen efter modregning af den moms eller andre skatter, der er betalt på indkøb af råmaterialer og andre input, mod en momspligt på henholdsvis eksportsalg og hjemmemarkedssalg.
The Commission reaffirmed its position that the analogue country producer's final sales price was brought down to the same ex-works level of trade by adjusting it with duly verified allowances reported in its transaction by transaction table.
Giti-gruppen hævdede med andre ord, at enhver momsjustering bør afspejle forskellen i omkostninger mellem materialer, der er henholdsvis eksporteret og solgt på hjemmemarkedet.
Accordingly, that claim was rejected.
De argumenter, der er fremsat af Giti-gruppen og Hankook-gruppen, er baseret på en misforståelse af den logiske begrundelse for den justering, der blev foretaget for momspligt.
Comparison
Hvad for det første angår begrundelsen for en justering, bestrider begge parter ikke den omstændighed, at eksportsalget af den pågældende vare udløser en momspligt for den eksporterende producent.
Recitals (120) and (121) of the provisional Regulation explain how the comparison between the normal value and the export price was made.
Parterne gjorde gældende, at enten skal eksportprisen justeres, eller også skal der foretages justeringer for at udligne forskellen i omkostninger mellem indenlandsk salg og eksportsalg (dvs. de omkostninger, der følger af den manglende mulighed for at få refunderet hele den moms, der er betalt på indkøb af råmaterialer og andre input på grund af den momspligt, der er udløst af eksportsalget af den pågældende vare).
In their comments on the provisional and definitive findings, the Giti Group, the Hankook Group and the CCCMC and the CRIA contested the methodology for the VAT adjustment on several grounds as detailed in recitals (110) to (117).
Selv om Kommissionen var uenig i disse argumenter af de i betragtning 116 og 117 omhandlede grunde, bemærker den, at disse argumenter bekræfter, at eksportsalget fører til momspligt (i modsætning til hvad Hankook-gruppen også hævdede) svarende til det såkaldte »ikke-refusionsberettigede beløb« på eksport, som er et fast beløb for fob-prisen ved eksport af den pågældende vare.
Those parties considered that, having rejected Chinese prices and costs for the determination of the normal value, the Commission subsequently reintroduced the Chinese VAT tax rates in the calculation of the normal value.
Hvad angår selve justeringen, gentog Kommissionen for det andet, at formålet med justeringen er at sikre, at den normale værdi og eksportprisen sammenlignes på grundlag af samme momssats.
In addition, those parties claimed the methodology inflated the dumping margin upwards, in particular due to the fact that adjustment is made to the normal value, instead of the export price.
På dette grundlag fastsatte Kommissionen først en normal værdi på et grundlag, der inkluderer en moms på 17 %, som er den normale momssats for salg på hjemmemarkedet i Kina.
The Commission rejected those claims.
Sidenhen justerede Kommissionen denne normale værdi i nedadgående retning for at matche den lavere momspligt, der blev konstateret for eksportsalget af den pågældende vare (dvs. det såkaldte ikke-refusionsberettigede beløb).
The purpose of adjustments made under Article 2(10) of the basic Regulation is to ensure that the dumping margin is established on the basis of a fair comparison between the normal value and the export price.
Dette sikrede den krævede symmetri mellem den normale værdi og eksportprisen i forhold til niveauet for indirekte beskatning.
That requirement applies irrespective of the basis on which the normal value is established, including when the normal value is established in an analogue country in situations where companies are not granted MET.
Som svar på de argumenter, der blev fremsat af Hankook-gruppen om, at der skulle foretages justeringer af eksportprisen, bemærkede Kommissionen, at grundforordningens artikel 2, stk. 10, litra b), gør det klart, at enhver forskel i indirekte skatter er et spørgsmål, der skal behandles i forbindelse med den normale værdi og ikke eksportprisen.
In relation to the VAT adjustment made pursuant to Article 2(10)(b), the Commission ensured that the normal value and the export price were compared at the same level of taxation, as further explained in recitals (115) and (116) in accordance with settled case-law.
Hvad angår argumentet om, at der burde foretages en justering for at neutralisere eventuelle forskelle i omkostningerne til råmaterialer eller input mellem eksport- og hjemmemarkedssalget som følge af restmomspligt for sådanne omkostningsposter, mindede Kommissionen om, at formålet med justeringen i denne forbindelse ikke er at behandle enhver påstået forskel i omkostningerne til råmaterialer og andre input.
The Giti Group claimed that, in their view, the situation in the case law quoted by the Commission i.e. Dashiqiao judgment was different than the Giti Group's situation as the company concerned by that judgment had obtained MET and no adjustment was made pursuant to Article 2(10)(b) of the basic Regulation.
Justeringen sikrer snarere, at de priser, der anvendes i sammenligningen, er på samme beskatningsniveau.
The Commission acknowledged that the circumstances in the investigation examined in the Dashiqiao judgment were different.
Hvad angår Giti-gruppens påstand vedrørende bevisbyrden, mindede Kommissionen sluttelig om, at den omstændighed, at eksportsalget af den pågældende vare udløser en momspligt, blev fastslået som en kendsgerning i undersøgelsen og rent faktisk ikke bestrides af nogen af grupperne, der snarere foreslår en anden tilgang til behandling af dette forhold (justering af eksportprisen eller justeringer for forskelle i omkostninger).
In that case, export sales were subject to a VAT liability at the full rate of 17 % during the investigation period and hence no adjustment was necessary to the normal value to ensure a fair comparison with a normal value reflecting the same rate of VAT.
Disse påstande blev derfor afvist.
By contrast, in the current investigation, export sales were liable to a reduced VAT liability and an adjustment was therefore necessary to bring the normal value price inclusive of VAT down to the same level of taxation as that affecting export sales.
Efter den endelige fremlæggelse af oplysninger gentog Hankook-gruppen, at virksomheden er en enkelt økonomisk enhed, og at Kommissionen derfor ikke bør foretage justeringer for provisioner i henhold til grundforordningens artikel 2, stk. 10, litra i).
As set out in recital (111), it is not relevant whether a Chinese exporting producer is granted MET or not.
Kommissionen bekræftede sin holdning, nemlig at i henhold til grundforordningens artikel 2, stk. 10, litra i), er den berettiget til at foretage justeringer for provisioner, der betales i forbindelse med de pågældende salg.
What is relevant is whether the export price and the normal value are compared at the same level of taxation in order to ensure a fair price comparison.
I denne sag har Kommissionen fastslået, at provisionerne var fastsat i en kontrakt mellem parterne og de facto betalt af de eksporterende producenter til de forretningsmæssigt forbundne parter.
The Giti Group also claimed that the burden of proof for the need of an adjustment falls on the Commission.
Betalingerne blev indberettet, anerkendt af den eksporterende producent og efterprøvet i løbet af undersøgelsen.
The Hankook Group stressed that no VAT was levied on export sales at all according to Chinese legislation and that therefore no adjustment was warranted.
Det er konstateret, at de påvirker prissammenligningen.
Alternatively, the Hankook Group claimed that even if an adjustment for VAT liability was necessary, the adjustment ought to be done on the export price and not on the normal value.
Kommissionen var derfor forpligtet til at foretage justeringer for provisionerne, uanset om virksomhederne udgjorde en enkelt økonomisk enhed eller ej.
The Giti Group also claimed that any adjustment for VAT liability should rather be made to offset any difference in VAT eventually paid by the Group after offsetting the VAT or other taxes paid on purchases of raw materials and other input against the VAT liability on export sales and domestic sales respectively.
Kommissionen mindede også om, at begrebet enkelt økonomisk enhed i forbindelse med justeringer i henhold til grundforordningens artikel 2, stk. 10, blev udviklet i Domstolens retspraksis vedrørende »nominelle provisioner«, herunder en avance, som en forhandler modtager, som defineret i artikel 2, stk. 10, litra i), andet afsnit, og ikke for situationer, hvor faktiske provisioner er klart defineret og faktisk betalt.
In other words, Giti argued that any VAT adjustment should reflect the difference in costs between exported and domestically sold materials.
Efter den endelige fremlæggelse af oplysninger gentog Hankook-gruppen sin påstand om, at de royalties, der er udbetalt til det koreanske hovedkvarter for brug af Hankooks teknologi og mærke, ikke skal fratrækkes eksportprisen.
The arguments submitted by the Giti Group and the Hankook Group are based on a misunderstanding of the rationale underpinning the adjustment made for VAT liability.
Kommissionen undersøgte på ny denne påstand, fandt, at den var berettiget, og genberegnede dumpingmargenen i overensstemmelse hermed.
First, as to the merits of an adjustment, both parties do not contest the fact that export sales of the product concerned trigger a VAT liability for the exporting producer.
Dumpingmargen
Indeed, the parties submitted that the adjustment should either be made to the export price or that the adjustment should be made to offset the difference in costs between domestic and export sales (i.e. the costs resulting from the inability to recuperate all VAT paid on the purchase of raw materials or other input because of the VAT liability triggered by export sales of the product concerned).
Som angivet i afsnit 3.1-3.3 har Kommissionen taget hensyn til en række bemærkninger fra interesserede parter, som den modtog efter den foreløbige fremlæggelse af oplysninger, og genberegnet dumpingmargenerne for alle eksporterende producenter i stikprøven.
While the Commission disagreed with those arguments for the reasons developed in recitals (116) and (117), it notes that those arguments confirm that export sales lead to VAT liability (contrary to what the Hankook Group also argued) equivalent to the so-called ‘non-refundable rate’ on exports which is a flat rate applied to the FOB export price of the product concerned.
Dette førte til et fald i de midlertidigt fastsatte dumpingmargener.
Second, as to the adjustment itself, the Commission reiterated that the purpose of the adjustment is to ensure that the normal value and the export price are compared at the same level of VAT rate.
Denne ændring havde også betydning for dumpingmargenen for alle andre samarbejdsvillige og ikke samarbejdsvillige virksomheder, eftersom disse margener er baseret på margenerne for virksomhederne i stikprøven.
On that basis, the Commission first established a normal value on a VAT inclusive basis at a rate of 17 %, which is the normal rate of VAT for domestic sales in the PRC.
De endelige dumpingmargener, udtrykt i procent af cif-prisen, frit Unionens grænse, ufortoldet, fastsættes til følgende:
Subsequently, the Commission adjusted that normal value downwards to match the lower rate of VAT liability observed for export sales of the product concerned (i.e. the so-called non-refundable rate).
Tabel 1
That ensured the required symmetry between the normal value and the export price for the level of indirect taxation.
Endelige dumpingmargener
In response to the arguments made by the Hankook Group that the adjustment should be made to the export price, the Commission noted that Article 2(10)(b) of the basic Regulation makes it clear that any difference in the level of indirect taxation is a matter to be addressed in the normal value, not in the export price.
Virksomhed
In relation to the argument that the adjustment should be made to neutralise any difference in costs of raw materials or inputs between export and domestic sales resulting from residual VAT liability on such cost items, the Commission recalled that the purpose of the adjustment performed in this context is not meant to deal with any alleged difference in costs of raw materials or other inputs.
Endelig dumpingmargen
Rather, the adjustment ensures that prices used in the comparison are at the same level of taxation.
Aeolus-gruppen og Pirelli
Lastly, as to the Giti Group's argument on the burden of proof, the Commission recalled that the fact that export sales of the product concerned trigger a VAT liability was established as a matter of fact in the investigation and is, in reality, not contested by either Group which rather offer a different approach to address this fact (adjustment to the export price or adjustments for differences in costs).
Andre samarbejdsvillige virksomheder
These claims were therefore rejected.
Alle andre virksomheder
Following final disclosure, the Hankook Group reiterated that it is a single economic entity and therefore the Commission should not make adjustments for the commissions under Article 2(10)(i) of the basic Regulation.
SKADE
The Commission reaffirmed its position that under Article 2(10)(i) of the basic Regulation it is entitled to make adjustments for commissions paid in respect of the sales under consideration.
Definition af EU-erhvervsgrenen
In this case, the Commission established that the commissions were provided for in a contract between the parties and de facto paid by the exporting producers to the related parties.
Som beskrevet i forordningen om midlertidig told i betragtning 127-129 blev den samme vare fremstillet af mere end 380 producenter i EU, der producerer både nye og regummierede dæk.
The payments were reported, acknowledged by the exporting producer and verified during the investigation.
Samlet set blev de defineret som EU-erhvervsgrenen.
They have been found to affect the price comparison.
Efter den endelige fremlæggelse af oplysninger hævdede CRIA og CCCMC, at regummieringsvirksomheder, uanset om de opererer under forarbejdningsaftaler, ikke kan udgøre en del af EU-erhvervsgrenen.
The Commission was therefore required to make adjustments for the commissions irrespective whether the companies formed a single economic entity or not.
De mente, at regummiering er en eftersalgsservice, der ikke kan være beskyttet af antidumpingforanstaltninger, da regummieringsvirksomhederne bearbejder et eksisterende dæk, som er delvist nedslidt, og oparbejder det, så det kan anvendes.
The Commission also recalled that the concept of single economic entity in the context of adjustments under Article 2(10) of the basic Regulation was developed in the Court's case law on ‘notional commissions’ including the mark-up received by a trader as referred to in the second subparagraph of Article 2(10)(i) and not for situations were actual commissions are clearly defined and de facto paid.
Desuden kan regummieringsvirksomheder, der opererer under forarbejdningsaftaler, ikke eje karkasserne.
Following final disclosure, the Hankook Group reiterated its claim that the royalties paid to the Korean headquarters for the use of Hankook's technology and brand should not be deducted from the export price.
Kunderne bevarer ejerskabet til karkasserne, mens de forarbejdes og forsynes med en ny slidbane, inden de returneres til ejeren.
The Commission re-examined the claim, found that it was warranted and re-calculated the dumping margin accordingly.
Kommissionen bemærkede, at regummieringsindustrien giver karkasser fra slidte dæk endnu et liv (eller flere liv, da karkasserne kan regummieres flere gange).
Dumping margin
Et slidt dæk er ikke længere sikkert og kan ikke anvendes i den offentlige trafik og kan ikke på ny bringes i omsætning.
As set out in Sections 3.1 to 3.3, the Commission took into account a number of comments from interested parties received after provisional disclosure and recalculated the dumping margins of all the sampled exporting producers.
Uden regummieringsprocessen vil et slidt dæk blive kasseret; en del af et slidt dæk kan dog pyrolyseres for at fremstille brændstof.
This led to the decrease of the provisionally established dumping margins.
Som beskrevet i betragtning 49 i forordningen om midlertidig told er regummiering en genanvendelsesproces, hvorved brugte dæk bliver fornyet gennem en udskiftning af slidbanen på en karkasse, der allerede har været anvendt.
This change also had an impact on the dumping margin of all other cooperating and non-cooperating companies since these margins are based on the margins of the sampled companies.
Derfor er regummiering ikke blot en tjenesteydelse, men en produktionsproces.
The definitive dumping margins expressed as a percentage of the CIF Union frontier price, duty unpaid, are as follows:
Uanset ejendomsforholdet er regummieringsvirksomheder EU-producenter, hvis produktionsproces har en karkasse som udgangspunkt, og som fremstiller et dæk.
Table 1
Slidte dæks livscyklus kan desuden slutte på to måder: enten smides de væk som affald, eller de anvendes som en god karkasse, der skal regummieres.
Definitive Dumping Margins
Hvis de betragtes som affald, skal ejeren muligvis betale et gebyr for bortskaffelse af det slidte dæk.
Company
I det andet tilfælde bliver det slidte dæk en indtægtskilde.
Definitive dumping margin
Regummieringsvirksomhederne kan købe brugte dæk fra et værksted eller regummiere et slidt dæk i henhold til en forarbejdningsaftale.
Aeolus Group and Pirelli