natgillin/translations-raw huggingface dataset:
Klageren påstod, at der findes en aftale om kommunal skat mellem den eksporterende producent Louis Dreyfus Argentina og General Lagos kommune.
Company/group
Aftalen blev offentliggjort i bekendtgørelse 26/2016.
Subsidy rate
Aftalen går ud på, at Louis Dreyfus Argentina betaler et fast månedligt beløb til General Lagos kommune i stedet for at betale en procentsats (0,5 %) af sine bruttoindtægter.
Government mandated purchase of domestic biodiesel for more than adequate remuneration and/or income or price support (Biodiesel Supply Agreement)
Undersøgelsen viste, at aftalen stadig var i kraft i undersøgelsesperioden.
Introduction
Under drøftelser med repræsentanter for General Lagos kommune konstaterede Kommissionen, at aftalen var gældende indtil 2020.
The complainant alleges that the GOA has concluded Biodiesel Supply Agreements (‘Agreements’) with biodiesel producers in Argentina, under Chapter II of the Biofuels Law of 2006 (law 26.093 of 2006).
Under kontrolbesøget hos LDC i Buenos Aires kontrollerede Kommissionen LDC's betaling af kommunal skat og beregningen af den skat, der skulle have været betalt, hvis aftalen ikke var trådt i kraft.
Those Agreements were designed to provide biodiesel to the domestic market given the blending mandate in force during the period since 2010.
Kommissionen konstaterede, at det beløb, som LDC betalte til kommunen for 2017, var højere end det beløb, som LDC skulle have betalt efter de almindelige skatteregler.
This mandate requires blending companies to purchase biodiesel and blend it with mineral diesel before sale.
Derfor fandt Kommissionen, at LDC ikke benyttede denne foranstaltning i undersøgelsesperioden.
The GOA established individual and collective quotas for biodiesel to supply the domestic market, and the complainant alleges that parties to the Agreements include sampled exporting producers such as LDC, Vicentin and Renova.
Nedsættelse af afgiftssatsen inden for rammerne af »Pacto Fiscal« (dekret 14/1994)
The Agreements establish that producers with quotas are obliged to supply biodiesel to the blending companies at a price set by the GOA, at a level that deliberately ensures that the cost of production of the producers are covered, plus profit.
Klageren hævder, at Pacto Fiscal, som offentliggjort ved dekret 14/1994, indeholder bestemmelser om afgiftsfritagelser.
Based on the fixing of an artificially high price and quantity to be provided by the producers to the blending companies, the complainant alleges that this is a countervailable subsidy.
Pacto Fiscal eller Pacto Federal para el Empleo, la Producción y el Crecimiento, der blev indgået mellem forbundsstaten og provinserne, var en aftale mellem provinserne og den nationale regering, som fastlagde visse principper for provinsernes afgiftspolitik.
Findings of the investigation
Pacto Fiscal er en rammeaftale, hvis principper gennemføres ved en provinslov.
During its investigation the Commission found that no Biodiesel Supply Agreement had been signed since calendar year 2015.
Kommissionen fandt derfor, at selve Pacto Fiscal var blevet gennemført ved de provinsafgiftsordninger, som allerede er blevet drøftet.
This 2015 Agreement had not been extended and was no longer in force.
Kommissionen konstaterede derfor ikke nogen særskilt fordel i forbindelse med denne foranstaltning.
However, under law 26.093 of 2006 the Ministry of Energy and Mining, as the Enforcement Authority of the blending mandate regime in force, has continued to allocate quotas and has continued to set the price at which the blending companies have to purchase biodiesel.
Som andre foranstaltninger om indførelse af afgiftsfritagelser for den indenlandske biodieselindustri er denne foranstaltning alligevel relevant, da den indgår i GOA's sæt af foranstaltninger med henblik på at støtte denne erhvervsgren.
This has been done de facto in the absence of a Biodiesel Supply Agreement.
Fritagelse i forbindelse med fast ejendom i henhold til industriloven i Santa Fe: fritagelse for at betale ejendomsskat i henhold til provinslov nr. 8.478/1979 (artikel 4) om erhvervsfremme.
During the investigation period, the Ministry of Energy and Mining allocated quotas, on the basis of estimated demand, to companies in Argentina with a capacity of up to 50000 metric tonnes of biodiesel per year.
Afgiftsfritagelser fra provinsen Santa Fes side; Artikel 183.29 i Santa Fes lov om fritagelse for stempelafgift og artikel 127 i Santa Fes lov om fritagelse for omsætningsafgift ved eksportsalg
None of the sampled exporting producers received a quota during the investigation period.
Klageren hævdede, at provinsen Santa Fe indrømmede den indenlandske biodieselindustri en række afgiftsfritagelser ved provinslov nr. 8.478, artikel 183.29 og artikel 127, og Santa Fes provinslov nr. 12.692.
Given that none of the sampled exporting producers received a quota during the investigation period, none of these companies sold biodiesel on the domestic market through the quota system in force during the investigation period.
Undersøgelsen viste, at lov nr. 8.478, artikel 183.29 og artikel 127, var blevet afløst eller på anden måde erstattet af provinslov nr. 12.692.
In addition, no Biodiesel Supply Agreement was in force during the investigation period with respect to the exporting producers.
Provinslov nr. 12.692 indeholder fritagelser for provinsafgifter for indenlandske virksomheder, der er involveret i forskning, udvikling, udvinding, produktion og anvendelse af produkter i forbindelse med vedvarende energi, navnlig produktion af biodiesel.
Therefore, there was no benefit from any quota system received by the sampled exporting producers during the investigation period.
Produktion af biobrændstoffer er nævnt specifikt i artikel 5, litra d), i provinslov nr. 12.692.
Provision of loans and export financing on preferential terms and preferential lending
Kommissionen fandt ingen beviser for, og de berørte parter påstod heller ikke, at de afgiftsfritagelser, der ydes gennem nævnte foranstaltning specifikt til en kategori af virksomheder, herunder biodieselindustrien, indgår i et bredere program af afgiftsfritagelser, som er alment tilgængelige i provinsen Santa Fe.
The complainant asserted that the Banco de la Nación Argentina (‘BNA’) is one of the country's largest banks and is entirely state-owned.
Virksomheder, der producerer biodiesel, og som er beliggende i provinsen Santa Fe, nyder i 15 år godt af fritagelse for indkomstskat, stempelafgift, ejendomsskat og motorkøretøjsafgifter.
It noted that the GOA effectively manages the BNA on a day-to-day basis through its authority to appoint all members of the board.
Nævnte afgiftsfritagelse er rettet mod indenlandske virksomheder, der producerer biodiesel, som fastsat i provinslov nr. 12.692.
The complainant alleged that the BNA lends money to micro, small and medium enterprises for investment and working capital, and that these loans were made at preferential rates.
Den er derfor en fordel ved et udligningsberettiget subsidie.
The loans granted to the sampled companies were examined and compared to the loans provided by privately owned banks, to see whether any lending was made at preferential terms.
Det udligningsberettigede subsidiebeløb blev beregnet ud fra den fordel, som modtagerne havde opnået i undersøgelsesperioden.
This was examined in terms of interest rates and also loan conditions.
Denne fordel blev beregnet som forskellen mellem den samlede afgift, der skal betales i henhold til den normale afgiftssats, og den samlede afgift, der faktisk blev betalt i undersøgelsesperioden af de eksporterende producenter i stikprøven.
No evidence was found of any preferential lending to the sampled exporting producers during the period of investigation.
Efter fremlæggelsen af oplysningsdokumentet og de ledsagende beregninger for de eksporterende producenter i stikprøven samt efter den endelige fremlæggelse af oplysninger hævdede to af virksomhederne, at fordelingsgrundlaget burde være anderledes (over den samlede omsætning af sojabønnebaserede varer eller over omsætningen ved alle industrielle aktiviteter i provinsen Santa Fe).
The Commission concluded that no preferential lending was provided to the sampled exporting producers during the investigation period.
Da virksomhederne kun fik afgiftsfritagelse på grund af deres biodieselproduktion, anså Kommissionen denne fritagelse for at være specifik for produktionen af biodiesel og konkluderede derfor, at denne fritagelse kun burde tildeles omsætningen af biodiesel og ikke virksomhedens samlede omsætning.
Government revenue forgone or not collected under the Biofuels Law of 2006
Tabel 4
The complainant alleged that Article 15 of the 2006 Biofuels Law provides for the possibility for biofuel producers to reduce the tax base on which the minimum presumed income tax is calculated.
Udeblevne indtægter på provinsniveau i henhold til provinsen Santa Fes love
The complainant also alleged that Article 15.1 of the same law authorises accelerated depreciation for capital goods.
Konklusion vedrørende subsidiering
The investigation found that none of the sampled exporting producers benefited from the promotional benefits set out in Article 15 of the Biofuels Law during the investigation period.
Kommissionen beregnede det udligningsberettigede subsidiebeløb i henhold til grundforordningens bestemmelser for de eksporterende producenter i stikprøven ved at undersøge hvert enkelt subsidie eller subsidieprogram og lagde disse tal sammen med henblik på at beregne et samlet subsidiebeløb for hver enkelt eksporterende producent i undersøgelsesperioden.
That measure was not used during the investigation period by the sampled exporting producers and thus the Commission concluded it did not need to be countervailed.
Med henblik på at beregne den samlede subsidiering beregnede Kommissionen først den procentvise subsidiering, nemlig subsidiebeløbet som en procentsats af virksomhedens samlede omsætning.
Provincial tax exemptions provided by the Province of Cordoba
Denne procentsats blev derefter anvendt til at beregne det subsidie, der blev ydet til eksport af den pågældende vare til Unionen i undersøgelsesperioden.
Legal basis
Derefter blev subsidiebeløbet pr. ton af den pågældende vare, som blev eksporteret til Unionen i undersøgelsesperioden, beregnet og nedenstående margener beregnet som en procentdel af cif-værdien (omkostninger, forsikring og fragt) af samme eksport pr. ton.
The complainant alleged that the Province of Cordoba provided provincial tax exemptions to the biodiesel industry under Provincial Act 9397, passed in 2007.
I overensstemmelse med grundforordningens artikel 15, stk. 3, beregnedes det samlede subsidiebeløb for de samarbejdsvillige virksomheder, der ikke indgår i stikprøven, på grundlag af det samlede vejede gennemsnitlige udligningsberettigede subsidiebeløb for de samarbejdsvillige virksomheder i stikprøven med undtagelse af ubetydelige beløb og det subsidiebeløb, der er fastsat for varer, der er omfattet af bestemmelserne i grundforordningens artikel 28, stk. 1.
The Act provides that projects approved by the Enforcement Authority for the production, development and sustainable use of biofuels will be exempt for 15 years from payment of taxes.
Kommissionen så dog ikke bort fra konklusionerne vedrørende GOA's støtte til biodieselindustrien, selv om den delvis måtte basere sig på de foreliggende faktiske oplysninger for at fastslå forekomsten af subsidier.
The investigation found that the tax exemptions were available to biofuel producers located in the province of Cordoba.
Kommissionen konstaterede da også, at de foreliggende faktiske oplysninger, der blev anvendt i disse tilfælde, ikke i væsentlig grad påvirkede de oplysninger, der var nødvendige for at bestemme omfanget af subsidieringen på en retfærdig måde, da Kommissionen benyttede importdataene fra de eksporterende producenter i stikprøven.
Provincial Act 9397 provides under Sections 5 and 6 for exemptions from provincial taxes for projects for the production, development and sustainable use of biofuels.
Eksportører, der ikke var blevet anmodet om at samarbejde i forbindelse med undersøgelsen, bliver ikke skadet ved denne tilgang.
The Commission did not find any evidence, and interested parties did not allege either, that the tax benefits provided through Provincial Act 9397 specifically to the biodiesel industry is part of a broader scheme of tax benefits widely available in the province of Cordoba.
Efter den endelige fremlæggelse af oplysninger hævdede alle de eksporterende producenter, at Kommissionen burde beregne subsidiebeløbene ved at tage hensyn til eksportafgiften på biodiesel som en udligning af fordelen ved eksportafgiften på sojabønner.
Companies producing biodiesel located in the province of Cordoba benefit from tax exemptions for 15 years from income tax, stamp duty, real estate tax, fund for the financing of the education system tax and fund for the financing of works of infrastructure tax.
Dette blev afvist af Kommissionen, da der ikke var noget bevis for, at GOA indførte en eksportafgift på biodiesel for at »udligne« fordelen ved sojabønner leveret mod utilstrækkeligt vederlag.
Those tax exemptions are intended to benefit domestic companies producing biodiesel, as set out in the Provincial Act 9397.
De samme eksportvirksomheder anmodede også om en justering for antidumpingtold.
Although one exporting producer within the sample was located in the province of Cordoba, it was not producing biodiesel in that province.
Kommissionen fandt, at der ikke var noget retsgrundlag for at indrømme denne justering, da der ikke er noget bevis for, at antidumpingtold kan udligne subsidier til eksporterende producenter.
The other sampled exporting producers were not located in that province.
Under alle omstændigheder blev denne påstand afvist, fordi de eksporterende producenter rent faktisk ikke betalte antidumpingtold i UP.
Therefore, the Commission concluded that that tax exemption was not used by the sampled exporting producers during the investigation period.
Tabel 5
Provincial tax exemptions provided by the Province of Buenos Aires
Udligningsberettigede subsidiebeløb
The complainant alleged that the province of Buenos Aires established a provincial Law 13.719 which adheres to the 2006 Biofuels Law, to exempt beneficiaries from the payment of taxes if they are qualified and registered as biofuels producers under the 2006 Law.
Andre samarbejdsvillige virksomheder
The investigation found that the tax exemptions were available to biofuel producers located in the province of Buenos Aires.
Alle andre virksomheder
However, none of the sampled exporting producers of biodiesel were located in the province.
SKADE
The Commission found that none of the sampled exporting producers benefited from the tax exemptions set out in the Provincial Law 13.719 during the period of investigation.
Definition af EU-erhvervsgrenen og EU-biodieselproduktionen
Province of Santiago del Estero System of Promotion and Industrial Development (PSPID) — Provincial Law No 6.750
I undersøgelsesperioden var der 54 producenter i Unionen, som var medlemmer af EBB, og yderligere 196 kendte producenter, som ikke var medlemmer, der fremstillede samme vare.
The complainant alleged that industries in the province of Santiago del Estero could benefit from various tax advantages and exemptions under the framework of Provincial Law 6.750, passed in 2005.
Alle disse producenter udgør »EU-erhvervsgrenen« som omhandlet i grundforordningens artikel 9, stk. 1.
None of the sampled exporting producers were located in that province.
Som anført i betragtning 19 udtog Kommissionen en foreløbig stikprøve på tre EU-producenter, som tegnede sig for 19 % af den samlede EU-produktion af samme vare.
The Commission found that none of the sampled exporting producers benefited from the measures set out in the Provincial Law 6.750 during the period of investigation.
Kommissionen modtog en række bemærkninger til den foreløbige stikprøve, jf. betragtning 20.
Agreement on municipal taxes between Louis Dreyfus Argentina and the Municipality of General Lagos
Den foreløbige stikprøve bestod af de tre foreslåede EU-producenter: Bioagra-Oil SA (Polen), Masol Iberia Biofuel, S.L.U.
The complainant alleged that there is an agreement on municipal taxes between the exporting producer Louis Dreyfus Argentina and the municipality of General Lagos.
(Spanien) og Saipol (Frankrig).
The agreement was published as Municipal Ordinance 26/2016.
CARBIO anførte, at alle de tre foreslåede EU-producenter er uegnede til at indgå i stikprøven.
That agreement provides that Louis Dreyfus Argentina pays a monthly lump sum to the municipality of General Lagos, rather than pay a percentage (0,5 %) of its gross revenue.
CARBIO nævnte bl.a., at Saipol næsten udelukkende anvender rapsfrø fra Frankrig, hvorimod virksomheden med henblik på størst mulig effektivitet burde blande forskellige typer af råstoffer.
The investigation found that the agreement was still in force during the investigation period.
CARBIO anførte endvidere, at Masol overvejende anvender palmeolie til koncerninterne afregningspriser fra sin indonesiske modervirksomhed.
In discussion with representatives of the municipality of General Lagos, the Commission found that the agreement would be valid until 2020.
For så vidt angår Bioagra-Oil, henviste CARBIO til det begrænsede udvalg af råmaterialer, som denne virksomhed har på grund af den nationale gennemførelse af direktivet om vedvarende energikilder i Polen.
During the verification of LDC in Buenos Aires, the Commission checked the payment of municipal taxes by LDC, and the estimation of the tax that would have been due had the agreement not been in force.
CARBIO foreslog også ADM Hamburg AG eller Verbio som repræsentative virksomheder til stikprøven af EU-producenter.
The Commission found that the amount that LDC paid to the municipality for 2017 was higher than the amount LDC would have paid under the standard tax law.
CARBIO bemærkede endvidere, for så vidt angår Verbio, at denne virksomhed er en ren biodieselproducent (uden en vertikalt integreret knusningsvirksomhed), og at den er beliggende ved den tysk-polske grænse og forsyner det bredere østeuropæiske marked, herunder den del af det polske marked, som ikke var omfattet af tidligere nævnte lovgivning.
Therefore, the Commission found that LDC did not benefit from that measure during the period of investigation.
Klageren forklarede, at hverken Saipol eller Masol udelukkende anvender en bestemt type råstof.
Percentage tax rate reduction under the ‘Pacto Fiscal’ (Decree 14/1994)
Undersøgelsen bekræftede, at begge virksomhederne, Saipol og Masol, faktisk anvender mere end ét råstof i deres produktion.
The complainant alleges that the Pacto Fiscal, as published by Decree 14/1994, provides for exemptions of taxes.
På grundlag af de modtagne bemærkninger besluttede Kommissionen at bibeholde Saipol og Masol Iberia Biofuel i stikprøven.
The Pacto Fiscal, or ‘Federal Pact for Employment, Production and Growth held between the Federal State and the Provincial States’ was an agreement between the provinces and the National Government that established certain principles for provincial tax policy.
Da Kommissionen ikke modtog en afkræftelse af påstanden i betragtning 312 om, at Bioagra-Oil har et begrænset udbud af råmaterialer, besluttede Kommissionen at erstatte virksomheden i stikprøven af EU-producenter med Verbio Vereinigte BioEnergie AG (Tyskland).
The Pacto Fiscal is a framework agreement that requires a provincial law to implement its principles.
Kommissionen fastsatte den samlede EU-produktion af biodiesel i undersøgelsesperioden til omkring 13 mio. ton.
The Commission has therefore found that this Pacto Fiscal had been itself put into practice by the provincial tax schemes already discussed.
Tabel 6
The Commission has therefore found no separate benefit under that measure.
Unionens biodieselproduktion (ton)
Yet, like other measures setting up tax benefits for the domestic biodiesel industry, that measure is relevant as part of the GOA's set of measures engineered to support this industry.
Kilde: EBB.
Real Estate exemption under the Santa Fe Industrial Law: exemption from paying real estate tax under Provincial Law No 8.478/1979 (Article 4) of Industrial Promotion; Provincial tax exemptions provided by the Province of Santa Fe; Article 183.29 Santa Fe Stamp Tax Exemption and Article 127 Santa Fe turnover tax exemption for export sales
Undersøgelsesperioden
The complainant alleged that the Province of Santa Fe provided various tax exemptions to the domestic biodiesel industry through Provincial Law 8.478, Article 183.29, Article 127 and the Santa Fe provincial law 12.692.
Samlet EU-produktion
The investigation found that Law 8.478, and Article 183.29 and Article 127 had been superseded or otherwise replaced by Provincial law 12.692.
Indeks
Provincial law 12.692 provides for exemptions from provincial taxes for domestic companies involved in the research, development, generation, production and use of products related to renewable energy, and in particular the production of biodiesel.
Unionens samlede produktionstal for biodiesel i tabel 6 er baseret på data fra EBB.
Biofuel production is specifically mentioned in Provincial law 12.692 under Article 5(d).
EBB indsamler data om produktion, som den modtager fra sine medlemmer, der tegner sig for omkring 70 % af biodieselproduktionen i Unionen.
The Commission did not find any evidence, and interested parties did not allege either, that the tax benefits provided through that measure specifically to a category of industries, including the biodiesel industry, is part of a broader programme of tax benefits widely available in the province of Santa Fe.
For så vidt angår producenter, der ikke er medlemmer, og som tegner sig for omkring 30 % af biodieselproduktionen i Unionen, indsamler den oplysninger om produktionen fra de relevante nationale industrisammenslutninger og andre offentligt tilgængelige kilder.
Companies producing biodiesel located in the province of Santa Fe benefit from tax exemptions for 15 years from income tax, stamp duty, real estate tax and vehicle duties.
Metoden for og korrektheden af de data, der blev indsamlet af EBB, var genstand for et kontrolbesøg i henhold til grundforordningens artikel 26 hos EBB.
That tax exemption concerns domestic companies producing biodiesel, as set out in the Provincial law 12.692.
Kommissionen har ikke modtaget bemærkninger fra berørte parter med hensyn til de pågældende data.
The tax exemption is therefore a subsidy due to the revenue foregone by the GOA, and de jure specific to certain industries, including the domestic biodiesel industry.
Unionens samlede biodieselproduktion voksede gradvis med 5 % mellem 2014 og 2016.
It is therefore a benefit from a countervailable subsidy.
En mere markant stigning i produktionen kan konstateres i undersøgelsesperioden, hvor produktionen voksede med 10 procentpoint.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
EU-produktionen i undersøgelsesperioden voksede ikke i samme takt som EU-forbruget på grund af subsidieret import fra Argentina, der begyndte at komme ind på EU-markedet ved udgangen af undersøgelsesperioden.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax actually paid during the investigation period by the sampled exporting producers.
EU-forbruget udviklede sig som følger:
Table 4
Tabel 7
Provincial revenue foregone under Santa Fe Provincial laws
Unionens biodieselforbrug (ton)
Conclusion on subsidisation
Kilde: EBB, EU's import- og eksportstatistikker.
The Commission calculated the amount of countervailable subsidies in accordance with the provisions of the basic Regulation for the sampled exporting producers by examining each subsidy or subsidy programme, and added these figures together to calculate a total amount of subsidisation for each exporting producer for the investigation period.
Samlet EU-forbrug
To calculate the overall subsidisation, the Commission first calculated the percentage subsidisation, being the subsidy amount as a percentage of the company's total turnover.