natgillin/translations-raw huggingface dataset:
Giant-gruppen hævdede, at nogle af de modtagne tilskud ikke var specifikke og burde udelukkes fra beregningen.
In this regard, reference is made to recitals (536) to (539), which list the eligibility criteria in this regard, i.e. limited to high and new technology enterprises to which the State needs to give key support, thus confirming the specifity of the subsidy.
For alle på nær ét af de pågældende tilskud fremlagde virksomheden ingen understøttende dokumentation.
In the absence of further evidence the Commission maintained its position.
Denne påstand kunne derfor kun accepteres i forbindelse med ét tilskud, mens anmodningen blev afvist for de resterende tilskud.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the IP.
Giant-gruppen påpegede også en skrivefejl i beregningen, som blev korrigeret.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable under the reduced tax rate.
Denne ændring havde imidlertid ingen indvirkning på virksomhedens samlede subsidiebeløb.
Table 6
Subsidiebeløbet, der blev fastsat for denne type subsidier i UP for de stikprøveudtagne eksporterende producenter, var på:
EIT offset for research and development expenses
Tabel 10
The tax offset for research and development entitles companies to preferential tax treatment for their R&D activities in certain high technology priority areas determined by the State and when certain thresholds for R&D spending are met.
Ad hoc-tilskud
More specifically, R&D expenditures incurred to develop new technologies, new products and new crafts which do not form intangible assets and are accounted into the current term profit and loss, are subject to an additional 50 % deduction after being deducted in full in light of the actual situation.
Andre tilskudsordninger
Where the above-mentioned R&D expenditures form intangible assets, they are subject to amortization based on 150 % of the intangible asset costs.
I UP modtog de stikprøveudtagne eksporterende producenter ingen finansielle bidrag i henhold til de resterende tilskudsordninger, der er anført i afsnit 3.3, nr. iii).
The legal basis for the programme is Article 30(1) of the EIT Law, along with the Implementation Rules for the Enterprise Income Tax Law of the PRC; as well as the following notices:
I alt for alle tilskudsordninger
Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policy of Pre-tax Deduction of R&D Expenses.
Tilskud
Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries (2011), issued by the NDRC, the Ministry of Science of Technology, the Ministry of Commerce and the National Intellectual Property Office.
Konklusion vedrørende subsidiering
During a previous investigation, it was established that the ‘new technologies, new products and new crafts’ which can benefit from the tax deduction are part of certain high technology fields supported by the State, as well as the current priorities on high technology fields supported by the State, as listed in the Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries.
Kommissionen har beregnet det udligningsberettigede subsidiebeløb i henhold til grundforordningens bestemmelser for de stikprøveudtagne eksporterende producenter ved at undersøge de enkelte subsidier eller subsidieordninger og ved at lægge disse tal sammen med henblik på at beregne et samlet subsidiebeløb for hver eksporterende producent i undersøgelsesperioden.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this measure only to enterprises that incur R&D expenses in certain high technology priority areas determined by the State.
Til beregning af den samlede subsidiering nedenfor beregnede Kommissionen først den procentvise subsidiering, nemlig subsidiebeløbet som en procentsats af virksomhedens samlede omsætning.
Following disclosure some parties argued that EIT offset for research and development expenses is not a specific subsidy and that it was not countervailed in the Canadian anti-subsidy investigation on certain unitized wall from China for lack of specificity.
Denne procentsats blev derefter anvendt til at beregne de subsidier, der var blevet fordelt på eksporten af den pågældende vare til Unionen i UP.
The Commission referred to recitals (546) and (547) above, where specificity has already been addressed.
Derefter blev subsidiebeløbet for hver enhed af den pågældende vare, som blev eksporteret til Unionen i UP, beregnet og nedenstående margener beregnet som en procentdel af cif-værdien (omkostninger, forsikring og fragt) af samme eksport pr. enhed.
Furthermore, it should be noted that this finding is also corroborated by the situation of one exporting producer which enjoyed such preferential tax policy after obtaining a New and High technology certificate.
I overensstemmelse med grundforordningens artikel 15, stk. 3, beregnes det samlede subsidiebeløb for de samarbejdsvillige eksporterende producenter, der ikke indgik i stikprøven, på grundlag af det samlede vejede gennemsnitlige udligningsberettigede subsidiebeløb for de samarbejdsvillige stikprøveudtagne eksporterende producenter med undtagelse af de ubetydelige beløb og det subsidiebeløb, der var fastslået for tilskuddene til varer, der er omfattet af bestemmelserne i grundforordningens artikel 28, stk. 1.
On the basis of the above, this claim was rejected.
Kommissionen så dog ikke bort fra konklusionerne om præferencelåneordningerne, heller ikke selv om den delvist måtte basere sig på de foreliggende oplysninger for at fastsætte disse beløb.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
Kommissionen mente netop, at de foreliggende oplysninger, som var blevet anvendt i disse sager, ikke i væsentlig grad påvirkede de oplysninger, der er nødvendige for at bestemme omfanget af subsidieringen gennem præferencelån på en retfærdig måde, således at de eksporterende producenter, der ikke var blevet anmodet om at samarbejde i forbindelse med undersøgelsen, ikke blev skadet ved denne tilgang.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable after the additional 50 % deduction of the actual expenses on R&D.
Tabel 12
Table 7
Udligningsberettigede subsidiebeløb
Subsidy Amount
Virksomhedens navn
Exemption from tax of dividend income between qualified resident enterprises
Udligningsberettigede subsidiebeløb
The exemption from tax of dividend income between qualified resident enterprises is a general subsidy practice of exemptions and/or reductions of direct income tax.
Andre samarbejdsvillige virksomheder
The legal bases of such tax exemption of dividend income are Articles 25-26 of the EIT Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Alle andre virksomheder
The Commission found that one sampled company received an exemption from tax of dividend income between qualified resident enterprises.
SKADE
This company applied directly to the local taxation bureau for the deduction of the dividends obtained by equity investments from the taxable income.
Definition af EU-erhvervsgren og EU-produktion
The Commission considers that this is a subsidy under Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
I starten af den betragtede periode var der 41 producenter i Unionen, der fremstillede samme vare.
The benefit for the recipient is equal to the tax saving.
Fire af dem indstillede deres produktion i undersøgelsesperioden.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this exemption only to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Efter bemærkningerne fra interesserede parter foretog Kommissionen en ny vurdering og fastslog, at seks virksomheder, der oprindeligt blev betragtet som en del af EU-erhvervsgrenen, burde udelukkes fra definitionen af EU-erhvervsgrenen, fordi den interesse, der blev repræsenteret gennem deres importvirksomhed, oversteg den interesse, der blev repræsenteret gennem deres produktionsaktivitet i Unionen.
In this regard, several parties claimed that this subsidy is not specific and referred to Article 83 of the Regulations on the implementation of the EIT, which itself is linked to Article 26(2) of the EIT, claiming that there is no evidence proving that this exemption only applies to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Efter denne udelukkelse, udgøres »EU-erhvervsgrenen« (som omhandlet i grundforordningens artikel 9, stk. 1) af 31 producenter.
In this regard, reference is made to Article 25 of the EIT, which is part of the same Chapter as Article 26(2); i.e.
Den samlede EU-produktion i undersøgelsesperioden blev fastsat til ca. 1,1 mio. cykler.
‘Chapter IV Preferential Tax Policies’ and stands as a chapeau for this chapter.
Kommissionen fastslog tallet på grundlag af tallene for forbruget, som blev indsendt af Confederation of European Bicycle Industry (»CONEBI«), importstatistikker og forholdet mellem salget og produktionsomkostningerne hos EU-producenterne i stikprøven.
Such Article provides that ‘The State implements preferential tax policies with respect to the industries and projects which have the major support of, and the development of which is encouraged by, the State’.
Én interesseret part hævdede, at virksomheden ATALA og dennes forretningsmæssigt forbundne virksomhed Accell Nederland ikke burde udgøre en del af EU-erhvervsgrenen, idet ATALA importerer elektriske cykler fra Kina.
On this basis, it was considered that such preferential tax policy is limited to certain industries and projects, and therefore specific.
I henhold til grundforordningens artikel 9, stk. 2, er ATALA og Accell dog ikke forretningsmæssigt forbundet.
The evidence on file also showed that the company that benefited from this scheme had a New and High technology certificate.
Under alle omstændigheder udgør importen ikke i sig selv en grund til udelukkelse fra definitionen af EU-erhvervsgrenen.
The Commission has calculated the amount of the subsidy as the difference between the amount of tax normally collected during the IP and the amount of tax actually paid by the company concerned.
EU-forbrug
Table 8
Kommissionen fastsatte EU-forbruget på grundlag af oplysninger fra CONEBI.
Total for all direct tax exemption schemes and reduction programmes
EU-forbruget udviklede sig som følger:
The total subsidy amount established with regard to all direct tax schemes during the IP for the sampled exporting producers was as follows:
Tabel 13
Table 9
EU-forbrug (enheder)
Direct tax exemptions and reductions
Kilde: CONEBI
Indirect Tax and Import Tariff Programmes
Samlet EU-
VAT exemptions and import tariff rebates for the use of imported equipment and technology
forbrug (enheder)
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Indeks
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the claiming enterprise has to obtain a Certificate of State-Encouraged project issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
EU-forbruget steg støt fra 1,1 mio. enheder i 2014 til næsten 2 mio. enheder i undersøgelsesperioden, hvilket afspejler en stigning på 74 % i den betragtede periode.
The legal bases of this programme are:
Denne udvikling skyldtes større miljøbevidsthed og fortsatte investeringer i markedsføring og salgsfremme og i den teknologiske udvikling af elektriske cykler.
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa [1997] No. 37;
Import fra Kina
Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies;
Mængde og markedsandel for importen fra Kina
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43;
Elektriske cykler har siden 2017 været tariferet under KN-kode 87116010.
Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, [2006] No. 316; and
Før 2017 blev elektriske cykler tariferet under KN-kode (ex) 87119010, som omfattede andre varer.
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
For at råde bod på dette problem indgav klageren detaljerede kinesiske toldstatistikker, som gjorde det muligt at identificere den kinesiske eksport af elektriske cykler.
The Commission found that none of the sampled exporting producers benefitted from this program.
Kommissionen fastsatte importmængden på grundlag af Eurostats oplysninger ved til den relevante HS-kode at ekstrapolere forholdet mellem kinesisk eksport af elektriske cykler (jf. ovenfor) og den samlede eksport fra Kina under den samme HS-kode.
Grant programmes
For ni måneder af 2017 er statistikken over den kinesiske import direkte baseret på oplysninger fra Eurostat.
Ad hoc grants provided by municipal/regional authorities
Markedsandelen for importen blev dernæst fastsat ved at sammenligne importmængderne med EU-forbruget som angivet i tabel 13 i betragtning 586.
In its complaint, the complainant alleged and provided evidence which showed that the electric bicycle industry in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
Importen til Unionen fra Kina udviklede sig som følger:
The investigation revealed that the four sampled groups of exporting producers received substantial one-off or recurring grants from various government levels resulting in the receipt of benefits during the investigation period.
Tabel 14
Some of these had been reported by the sampled exporting producers in their respective questionnaire replies, while others were found on-the-spot during the verification visits.
Importmængde (enheder) og markedsandel
None of them were disclosed in the questionnaire reply of the GOC.
Kilde: Eurostat og kinesiske eksportstatistikker
Legal Basis
Importmængde fra Kina (enheder)
These grants were given to the companies by national, provincial, city, county or district government authorities and all appeared to be specific to the sampled exporting producers, or specific in terms of location or type of industry.
Markedsandel
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was not disclosed.
Importmængden fra Kina blev mere end tredoblet og steg fra næsten 200000 enheder i 2014 til nærved 700000 enheder i undersøgelsesperioden.
However, the Commission was often given a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’).
Væksten tog til mellem 2016 og undersøgelsesperioden.
Given the large amount of grants contained in the complaint and/or found in the books of the sampled exporting producers, only a summary of the key findings is presented in this Regulation.
Sideløbende hermed steg EU-markedsandelen for importen fra Kina fra 18 % i 2014 til 35 % i undersøgelsesperioden.
Evidence of the existence of numerous grants and the fact that they had been granted by various levels of the GOC were initially supplied by the four sampled exporting producers, and findings on these grants are provided to the individual companies in their specific disclosure documents.
CCCME og CEIEB gav udtryk for deres betænkeligheder vedrørende pålideligheden af de kinesiske toldstatistikker, som klageren har fremlagt, og anmodede om, at der blev fremlagt detaljerede statistikker og kilden til disse oplysninger.
Examples of such grants were patent funds, science and technology funds and awards, business development funds, export promotion funds, grants to participate in exhibitions, grants to promote the upgrading of manufacturing equipment, grants to support vocational skills training, support funds provided at district or provincial level.
Klageren sendte de detaljerede statistikker, som den havde anvendt i sin anmodning, til Kommissionen.
These grants constitute subsidies within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.
Klageren stillede i den ikkefortrolige udgave af klagen også de samlede eksporttal pr. år til rådighed.
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions and/or the electric bicycle industry.
Klageren anførte desuden, at oplysningerne stammede fra de kinesiske toldmyndigheder, anførte de anvendte koder og gjorde rede for sin metode til at udelukke andre varer end den pågældende vare.
In addition, some of the grants are contingent upon export performance within the meaning of Article 4(4)(a).
Kommissionen konstaterede ved en kontrol af disse data, at klageren havde købt disse toldstatistikker af en kinesisk virksomhed, der har stor ekspertise på dette område, og at de samme oplysninger var tilgængelige fra andre kinesiske leverandører af sådanne tjenester.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
Kontrollen viste også, at klageren i det åbne dossier havde givet en nøjagtig beskrivelse af metoden til at fastsætte eksporten af elektriske cykler fra Kina.
In all cases the companies provided information as to the amount of the grant, and from whom the grant was received.
Derudover blev de detaljerede oplysninger fra klageren krydstjekket med andre informationskilder og viste sig at være pålidelige.
The companies concerned also mostly booked this income under the heading ‘non-operating income’ and sub-heading ‘government or subsidy income’ in their accounts and had these accounts independently audited.
Ingen andre parter foreslog alternative informationskilder eller metoder.
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
Kommissionen konstaterede også, at de detaljerede oplysninger og identiteten af den virksomhed, der havde leveret disse oplysninger, i sagens natur var fortrolige, jf. grundforordningens artikel 29, stk. 1.
Therefore, the Commission concluded that these findings represented a reasonable indicator of the level of subsidisation in this respect.
Hvis identiteten på leverandøren af oplysningerne blev afsløret, ville dette have væsentlige negative virkninger på den part, der havde fremlagt oplysningerne, eller den part, som havde leveret oplysningerne.
As those grants shared common features, were awarded by a public authority and were not part of separate subsidy programme, but individual grants to this (encouraged) industry, the Commission assessed them together.
Under disse omstændigheder og i betragtning af omfanget af de fremlagte samlede data og metoden i det ikkefortrolige dossier konstaterede Kommissionen, at inputdata og identiteten af den virksomhed, som videresælger dem, ikke er nødvendig, for at den pågældende part kan udøve sin ret til forsvar.
The benefit was calculated as the amount received in the IP, or allocated to the IP, where the amount was depreciated over the useful life of the fixed asset to which the grant was related.
Påstanden blev derfor afvist.
The Commission considered whether to apply an additional annual commercial interest rate in accordance with section F.a) of the Commission's Guidelines for the calculation of the amount of subsidy.
En række interesserede parter hævdede, at importen fra Kina har fulgt markedstendenserne, da både forbruget i Unionen og den kinesiske eksport var stigende.
However, such an approach would have involved a variety of complex hypothetical factors for which there was no accurate information available.
Det skal dog bemærkes, at omfanget af væksten i den kinesiske eksport og i forbruget i Unionen er meget forskelligt.
Therefore, the Commission found it more appropriate to allocate amounts to the investigation period according to the depreciation rates of the related fixed assets, in line with the calculation methodology used in previous cases.
Mellem 2014 og undersøgelsesperioden steg importen fra Kina med 250 %, mens forbruget i Unionen steg meget mindre, nemlig med 74 %.
Yadea claimed that one of the grants received before the IP was wrongly allocated over a period of three years, including the IP and claimed that it should be excluded since it did not relate to the IP.
Selv om tendensen var den samme, var omfanget af stigningen derfor meget forskelligt.
This claim was accepted and the calculation was updated accordingly.
Priser på importen fra Kina og prisunderbud
Giant Group claimed that some of the grants received were not specific and should be excluded from the calculation.
Kommissionen fastsatte importpriserne på grundlag af oplysninger fra Eurostat ud fra metoden i betragtning 589.
For all but one of the grants concerned the company did not submit any supporting evidence.
De gennemsnitlige priser på importen til Unionen fra Kina udviklede sig som følger:
Therefore, this claim could only be accepted in relation to one grant, while for the remaining grants it was rejected.
Tabel 15
Giant Group also pointed to a clerical error in the calculation which was corrected.
Importpriser (EUR/enhed)
This correction had however no effect on the company's overall amount of subsidisation.
Kina
The amount of subsidy established with regard to this type of subsidies during the IP for the sampled exporting producers was as follow:
Den gennemsnitlige pris på importen fra Kina faldt med 11 % mellem 2014 og undersøgelsesperioden, hvor der først var en nedgang på 4 % mellem 2014 og 2015 og endnu et fald på 12 % mellem 2016 og undersøgelsesperioden.
Table 10
Da sammensætningen af varetyperne ikke præcist var kendt på grund af den generelle karakter af statistikkerne fra Eurostat, er prisudviklingen ikke helt pålidelig.
Ad hoc grants
Kommissionen har imidlertid bemærket, at de gennemsnitlige priser på importen fra Kina var markant lavere end både EU-producenternes priser og prisen på importen fra andre tredjelande end Kina.
Other grant schemes
Hertil kommer, at mens de kinesiske eksporterende producenter udvidede deres varesortiment, der sælges på EU-markedet, og inkluderede dyrere elektriske cykler, faldt gennemsnitsprisen for den kinesiske import.
No financial contribution was received by the sampled exporting producers from the remaining grant programmes mentioned in section 3.3(iii) above during the IP.
Efter fremlæggelsen af oplysninger hævdede en række eksporterende producenter, at Kommissionen fejlagtigt havde vurderet udviklingen i de gennemsnitlige priser på importen fra Kina ved anførelsen af, at den var væsentligt lavere end gennemsnitsprisen for EU-producenter og tredjelande.
Total for all grant schemes
Disse parter påstod, at i mangel af en analyse »vare-for-vare« (dvs. en analyse på grundlag af varetypen) viste gennemsnitsprisen på importerede varer fra Kina ikke noget om potentielt underbud.
The total subsidy amounts established with regard to all grants during the IP for the sampled exporting producers were as follows: