natgillin/translations-raw huggingface dataset:
Subsidiebeløbet, der blev fastsat for denne type subsidier i undersøgelsesperioden for de eksporterende producenter i stikprøven, var på:
The GOC claimed that with effect from 1 January 2009, only the import duty was exempted and VAT on importation of equipment for self-use was collected.
Godtgørelse af importtold på naturgummi
However, exemptions of both VAT and import duty during the investigation period were identified in the sampled companies.
I alt for alle ordninger for fritagelse for eller nedsættelse af indirekte skatter
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 investigation period.
Det samlede subsidiebeløb, der blev fastsat for alle ordninger vedrørende indirekte skat og importafgifter i undersøgelsesperioden for de eksporterende producenter i stikprøven, var på:
While the Commission saw no evidence that this exemption was operating during the investigation period, the Commission established on the basis of the evidence on the file relating to the sampled companies that the sampled companies still availed benefits under this programme.
Fritagelse for og nedsættelse af indirekte skatter
Following the disclosure of the Information Document, Pirelli found that the calculation concerning benefits from imported machines and equipment was incorrect.
Tilskudsordninger
The Commission agreed with the corrections provided, and adapted the calculation accordingly.
Tilskud til energibesparelse, -bevarelse og -emission
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.
Tre af de fire virksomheder i stikprøven drog fordel af en række tilskud i tilknytning til miljøbeskyttelse og emissionsreduktion, som f.eks. incitamenter til miljøbeskyttelse og ressourcebevarelse, fremme af synergistisk ressourceudnyttelse, bonusfonde til projekter med henblik på energibesparelse, fremme af demonstrationscentre til energiforvaltning, tilskud til projekter til forbedring af luftforurening, incitamenter til projekter i relation til cirkulær økonomi.
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Law of the People's Republic of China on Energy Conservation, revideret udgave, vedtaget den 28. oktober 2007, ændret den 2. juli 2016
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Cleaner Production Promotion Law of the People's Republic of China, Order No. 54 of the President of the People's Republic of China, ændret den 29. februar 2012
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.
Measures on Clean Production Inspection, Decree No. 38 of the NDRC and Ministry of Environmental Protection, offentliggjort den 1. juli 2016
In addition, there are no objective criteria to limit eligibility for this programme and there is no conclusive evidence to infer that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Notice on Printing and Distributing the Interim Measures on the Administration of Subsidy for Energy Saving and Emission Reduction, Ministry of Finance [2015] No. 161
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the investigation period.
Key Points of Energy Conservation and Comprehensive Utilization in Industry in 2015, udstedt af MIIT den 3. april 2015
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Implementation Plan for Transforming and Upgrading the Tire Industry of Shandong Province, udstedt af Shandong Provincial People's Government Office den 22. oktober 2014
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company's normal accounting procedures.
på lokalt plan: Notice on allocating the 2016 Jiaozuo Special Fund Plan for Environmental Protection, Notice on allocating the 2013 Air Pollution Prevention Special Fund, HeCaiZhiJian [2013] 702 og
All the sampled companies benefitted from rebates under this scheme.
Ved ordningen for energibesparelse, -bevarelse og -emission indrømmes der subsidier, jf. grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, nemlig i form af en overførsel af midler fra den kinesiske regering som tilskud til producenterne af den pågældende vare.
The amount of subsidy established for this specific scheme ranged from 0,04 % to 0,13 %.
Kommissionen fandt også, at denne subsidieordning er specifik, jf. grundforordningens artikel 4, stk. 2, litra a), da kun virksomheder inden for nøgleteknologier eller produktionen af nøgleprodukter som anført i de retningslinjer og kataloger, der udkommer regelmæssigt, er berettiget til at modtage disse.
Import duty drawback scheme for the purchase of natural rubber
I et MIIT-dokument fra 2015 omtales den kemiske sektor desuden specifikt som en erhvervsgren i forbindelse med særlige incitamenter til energibesparelse.
The Commission noted that all the sampled companies had been qualified as so-called ‘processing trade enterprises’.
Fordelen blev beregnet som det beløb, der blev modtaget i undersøgelsesperioden eller fordelt på undersøgelsesperioden, hvor beløbet blev afskrevet over brugstiden for det anlægsaktiv, som tilskuddet vedrørte.
According to Article 3 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, ‘the term ‘processing trade’ shall refer to business activities wherein the operating enterprise imports all or part of the raw or auxiliary materials, parts and components, component parts and packaging materials, and re-exports the finished products after processing or assembling, including processing of supplied and imported material.’
Kommissionen overvejede, om der skulle anvendes en supplerende årlig markedsrente i overensstemmelse med punkt F.a) i Kommissionens retningslinjer for beregning af subsidiebeløb.
Article 5 furthermore states that ‘Where taxes are collected during import in accordance with the relevant provisions, customs shall rebate the collected taxes according to the verified quantity of the goods actually processed and re-exported after the export of the finished goods.’
Men en sådan tilgang ville have medført en lang række komplekse hypotetiske faktorer, for hvilke der ikke forelå nøjagtige oplysninger.
Customs Law of the People's Republic of China, Order of the President of the People's Republic of China No 81, 4 November 2017;
Derfor fandt Kommissionen det mere hensigtsmæssigt at tildele beløb til undersøgelsesperioden i henhold til afskrivningssatserne for de pågældende anlægsaktiver i overensstemmelse med den tidligere anvendte beregningsmetode.
Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, Order of the General Administration of Customs No 235, 20 December 2017;
Tilskud til energibesparelse og bevarelse
Measures of the Customs of the People's Republic of China for the Administration of Unit Consumption in Processing Trade, Order of the General Administration of Customs No 218, 13 March 2014;
Tilskud i tilknytning til teknologisk opgradering, fornyelse eller omstilling
Preliminary Administrative Measures on Enterprise Creditworthiness Management, Order of the General Administration of Customs No 225, 4 September 2014.
Virksomhederne i stikprøven drog fordel af en række tilskud under denne ordning vedrørende FoU, teknologisk opgradering og innovation, som f.eks. fremme af FoU-opgaver under støtteplanerne for videnskab og teknologi, fremme af investeringer vedrørende tilpasning af nøgleindustrier, revitalisering og fornyelse af teknologi, mv.
During the investigation, the Commission found that all of the sampled companies had registered with customs for the processing trade scheme mentioned in recital (557) above, and that, in line with the provisions of Article 5 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, all of them had received waivers of ‘taxes collected during import’ (i.e. import duties) on imports of natural rubber used in the production of exported tyres.
The 13th Five-year Plan on Technological Innovation
Such a setup corresponds to a duty drawback scheme as described in Annex I(i) of the basic Regulation.
Guiding Opinions on Promoting Enterprise Technology Renovation, State Council, Guo Fa [2012] 44
Pursuant to point (i) of Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Industry Revitalization and Technology Renovation Work Plan, udstedt af NDRC og MIIT, 2015
In order to determine whether such excess remission existed, in accordance with Annex III, point II of the basic Regulation, the Commission requested additional information from the GOC on the processing trade scheme in general, and more specifically on the existence and effective application of the accompanying monitoring and verification procedures.
Medium to Long-Term Programme on Technological and Scientific Development (2006-2020) offentliggjort af Statsrådet i 2006
Based on the information received, the GOC has indeed put a legislative framework in place for monitoring the processing trade system.
Administrative Measures for National Science and Technology Support Plan as revised in 2011 og
However, the Commission also noted that some features built into the system could potentially lead to excess drawbacks:
på lokalt plan/provinsplan: meddelelser om tildeling af særlige midler til teknisk fornelse, særlige midler til revitalisering af industrien, særlige midler til teknisk omstilling, særlige midler til industriel udvikling.
The system is predominantly based on self-declarations by companies.
I henhold til de vejledende udtalelser om fremme af virksomhedsteknologisk fornyelse (i afsnit 3.2) opfordres centrale og lokale myndigheder til at øge den finansielle støtte yderligere og øge investeringerne med fokus på industriel omstilling og opgradering på centrale områder og på kritiske spørgsmål vedrørende teknologisk fornyelse.
Contrary to generally accepted practice, import duties are waived upfront.
Desuden bør myndighederne løbende innovere og forbedre forvaltningen af midlerne, anvende flere forskellige former for fleksibel støtte og øge effektiviteten i anvendelsen af skatteressourcer.
Customs authorities only retain a right to reclaim them afterwards.
Planen for en revitalisering af industrien og en teknologifornyelsesplan gennemfører ovennævnte vejledende udtalelser i praksis ved at oprette særlige midler til fremme af teknologiske fremskridt og teknologiske omstillingsprojekter.
The intensity of checks performed on companies is based on the attribution of a credit score, which is itself mainly based on self-declaration, and includes extra points for being part of an encouraged industry.
Disse midler omfatter investeringsstøtte og lånerabatter.
Customs declarations are based on standard consumption rates set by the customs authorities.
Anvendelsen af midlerne skal være i overensstemmelse med de nationale makroøkonomiske politikker, industripolitikker og regionale udviklingspolitikker.
The standard consumption rate of natural rubber per exported tyre was much higher than the actual consumption rate verified at the premises of the sampled companies.
Ved tilskud, der ydes under denne ordning, indrømmes der subsidier, jf. grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, i form af en overførsel af midler fra den kinesiske regering som tilskud til producenterne af den pågældende vare.
Furthermore, during the verification visits at the sampled companies, it appeared that this framework was not effectively applied in practice.
Kommissionen fastslog også, at disse subsidier er specifikke, jf. grundforordningens artikel 4, stk. 2, litra a), da kun virksomheder inden for nøgleområder eller -teknologier som anført i de retningslinjer, administrative foranstaltninger og kataloger, der udkommer regelmæssigt, er berettiget til at modtage disse.
For example, the Commission found that contrary to what was stated in the legislation, natural rubber destined for exported tires was not separated from other natural rubber in the warehouses, and that no regular on spot verifications had taken place at the premises of the sampled companies.
Dækindustrien og/eller den (petro)kemiske sektor er anført blandt de berettigede sektorer.
In addition, companies imported so-called mixed rubber under HS code 40028000 (with a 0 % tariff rate).
Fordelen blev beregnet i overensstemmelse med den metode, der er beskrevet i betragtning 585.
This HS code should normally be used for compounded rubber, i.e. a mixture of natural and synthetic rubber, but predominantly composed of synthetic rubber.
Tilskud til teknologisk opgradering, fornyelse eller omstilling
In reality, the mixed rubber imported by the sampled companies contained 97,5 % of natural rubber, had the same physical characteristics as natural rubber, and was used in the same manner and the same proportions as natural rubber in the production process of the verified companies.
Ad hoc-tilskud fra kommunale/regionale myndigheder
As a result, three out of four sampled groups of companies did not pay all of the import duties which should have been due.
I sin klage har klageren fremlagt bevis for, at dækindustrien i Kina kan modtage forskellige engangstilskud og tilbagevendende tilskud fra offentlige myndigheder på forskellige niveauer, dvs. lokale, regionale og nationale niveauer.
In accordance with Annex III of the basic Regulation, the Commission notified the GOC in a separate document of the individual transactions examined during the investigation, so that the GOC could conduct any additional enquiries it deemed necessary.
Undersøgelsen viste, at de fire grupper af virksomheder i stikprøven modtog betydelige engangstilskud eller tilbagevendende tilskud fra offentlige myndigheder på forskellige niveauer, hvilket medførte fordele i undersøgelsesperioden.
In its response to the Commission's letter, the GOC argued that the conditions provided in point II (3) of Annex III of the basic AS Regulation were not met, since the Chinese Government has a strict legislative framework in place to monitor the actual transactions on imports of natural rubber.
Nogle af disse var allerede blevet indberettet af virksomhederne i stikprøven i deres respektive spørgeskemabesvarelser, mens andre blev konstateret under kontrolbesøget.
The GOC further referred to the fact that the legislation in place foresees sanctions and legal liabilities in case of violations.
Ingen af disse var blevet oplyst i spørgeskemabesvarelsen fra den kinesiske regering.
Moreover, customs have sufficient human resources to implement the regime at local level and implement penalties.
(hh) Retsgrundlag
Finally, if there are findings of smuggling and irregularities, the company will be downgraded in its credit rating.
Disse tilskud blev ydet til virksomhederne af myndigheder på nationalt niveau, provins-, by-, amts- og distriktsniveau, og alle forekom at være specifikke for de stikprøveudtagne virksomheder eller specifikke med hensyn til beliggenhed eller type erhvervsgren.
As mentioned in recital (561) above, the Commission acknowledges that the GOC has put a legislative framework in place for monitoring the processing trade system.
Der blev ikke fremlagt detaljerede oplysninger om, under hvilken lov disse fordele blev ydet, og om der i det hele taget var noget retsgrundlag for dem.
However, the Commission also found, as mentioned in recitals (561) to (562) above, that the legislative framework showed some weaknesses and that it was not effectively applied in practice with regard to the sampled companies.
Kommissionen modtog dog undertiden en kopi af et dokument udstedt af en offentlig myndighed, der ledsagede tilskuddet (omtalt som »meddelelsen«).
The GOC did not present any evidence which would contradict the Commission's findings in this respect, and did not include any new information relating to the specific transactions notified by the Commission.
I betragtning af det store antal tilskudsordninger i klagen, og/eller som blev konstateret i regnskaberne hos virksomheder i stikprøven, er kun et sammendrag af de vigtigste resultater beskrevet i dette oplysningsdokumen.
The Commission thus concluded that the GOC's monitoring system for processing trade was not effectively applied as far as natural rubber is concerned.
De fire virksomheder i stikprøven fremlagde oprindeligt beviser for eksistensen af en lang række tilskud og det forhold, at de var blevet ydet af den kinesiske regering på forskellige niveauer, og de enkelte virksomheder fik forelagt detaljerede undersøgelsesresultater vedrørende disse tilskud i deres specifikke oplysningsdokument.
Furthermore, the Commission determined that the processing trade system for natural rubber used in exported tyres led to excess remissions, which constitute a countervailable subsidy within the meaning of Article 3(1)(a)(ii) of the basic Regulation, as they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Eksempler på sådanne tilskud var patentmidler, midler og tilskud til videnskab og teknologi, udviklingsmidler til erhvervsformål, midler til eksportfremme, tilskud til basisinfrastruktur, tilskud til industriproduktion eller industrielle investeringer, tilskud til sikkerhed i produktionen, støttemidler på distrikts- eller provinsniveau, favorabel rente på lån til importeret udstyr.
These excess remissions are also specific, given that they are contingent upon export performance within the meaning of Article 4(4)(a) of the basic Regulation.
Disse tilskud udgør subsidier, jf. grundforordningens artikel 3, stk. 1, litra a), nr. i), og artikel 3, stk. 2, i form af en overførsel af midler fra den kinesiske regering som tilskud til producenter af den pågældende vare, hvilket dermed medførte en fordel.
Following final disclosure the GOC and the Giti Group submitted comments in this respect.
Disse tilskud er også specifikke, jf. grundforordningens artikel 4, stk. 2, litra a), og artikel 4, stk. 3, da de forekommer at være begrænsede til visse virksomheder eller til specifikke projekter i bestemte regioner og/eller i dækindustrien.
The GOC restated its earlier claim that it has a strict legal framework in place which is properly enforced and the Commission cannot draw its conclusion on the basis of a few isolated cases where companies did not respect the laws regulating processing trade scheme.
Desuden er nogle af disse tilskud betinget af eksportresultater, jf artikel 4, stk. 4, litra a).
In reply to these claims the Commission reiterated that the facts do not substantiate the claim of GOC that there were only a few isolated cases where exporting producers did not respect the applicable of legislation.
Disse tilskud opfylder ikke kravene om ikkespecificitet, jf. grundforordningens artikel 4, stk. 2, litra b), da betingelserne for støtteberettigelse og de faktiske udvælgelseskriterier for virksomhedernes støtteberettigelse ikke er gennemsigtige og objektive og ikke opnås automatisk.
Indeed, as stated in recital (562) all the exporting producers in the sample which used this scheme did not pay some of the import duties which were due.
Virksomhederne afgav i alle tilfælde oplysninger om tilskudsbeløbet og om, hvem støtten blev modtaget fra.
The GOC also failed to conduct a further examination of the transactions at issue.
De pågældende virksomheder bogførte også for det meste denne indkomst under posten »subsidieindkomst« i deres regnskaber og havde fået disse regnskaber uafhængigt revideret.
Following final disclosure the Giti Group claimed that the Commission breached its rights of defense by including the duty drawback scheme at such a late stage of the investigation and had no competence to investigate the scheme as it was not covered by the Notice of Initiation.
Dette er blevet opfattet som positivt bevismateriale for et subsidie, hvorved der blev opnået en udligningsberettiget fordel.
In respect of the claims that the Commission breached the exporting producer's right of defense the Commission observed that the Notice of Initiation allowed for investigating the duty drawback scheme since section 3 thereof specifically referred to import tariff rebates.
Kommissionen besluttede derfor, at de konklusioner, der var blevet efterprøvet under kontrolbesøget, var en rimelig indikator for subsidieringsniveauet i denne henseende.
Furthermore, the Commission already informed interested parties that it was investigating this scheme in section 3.13.3 of the Information Document.
Da disse tilskud har fælles træk — de blev tildelt af en offentlig myndighed og indgik ikke i en særskilt subsidieordning, men er individuelle tilskud til denne tilskyndede industri — vurderede Kommissionen dem samlet.
Therefore, the claim that the Commission did not respect the Giti Group's rights of defence was rejected.
Hankook-gruppen bemærkede, at Kommissionen ikke kunne udligne tilskud modtaget af filialen Shanghai Hankook Tire Sales Co. Ltd. (»SHT«) i det efterfølgende handelsled, da den pågældende virksomhed ikke var involveret i eksporten af den pågældende vare.
Moreover, the Giti Group claimed that the imports of mixed rubber should not be subject to duty drawback as the regular import duty for such a product is zero.
Kommissionen bemærkede dog, at SHT's aktiviteter bl.a. omfatter forhandlinger om indkøb af råmaterialer, og at virksomheden spiller en afgørende rolle i den cash poolingordning (likviditetspuljeordning), som de eksporterende producenter i gruppen drager fordel af.
Further it stated that it regularly uploads import data, consumption ratios and exported quantities on a web platform that is constantly monitored by the customs and customs carries out on-spot verifications.
Der er derfor en klar forbindelse til den pågældende vare, og følgelig er de tilskud, som SHT modtog, således udligningsberettigede.
In response to these claims the Commission noted the following.
Efter den endelige fremlæggelse af oplysninger hævdede China National Tire-gruppen, at Kommissionen ikke havde fremlagt datakilderne til et bestemt subsidie vedrørende den eksporterende producent Yellow Sea.
The Commission accepted the claim that the duty rate for mixed rubber is zero and therefore cannot be subject to a duty drawback.
De pågældende oplysninger blev faktisk medtaget i den særlige fremlæggelse af oplysninger, men de var blevet medtaget i regnearkene for brugsrettigheder til jord i stedet for tilskud, da tilskuddet blev ydet i forbindelse med overdragelsen af et jordareal.
Accordingly, the calculation of excess remission originating from this scheme was revised for all sampled exporting producers concerned.
Subsidiebeløbet var imidlertid blevet tilføjet på korrekt vis til virksomhedens tilskud.
The final subsidy amounts are set out in recital (580) below.
China National Tire-gruppen fremførte også, at Kommissionen anvendte en forkert omsætning ved beregningen af tilskuddet.
Concerning the monitoring system of the customs authorities, the Commission did not deny that Giti Group did indeed upload certain information to the web platform concerning the imports and usage of natural rubber.