natgillin/translations-raw huggingface dataset:
Dette udgør et finansielt bidrag efter grundforordningens artikel 3, stk. 1, litra a), nr. ii).
At the time MEIS came into force in April 2015 the product under review was not included in Appendix 3B and was thus not eligible to MEIS benefits.
Når først toldmyndighederne har udstedt et eksportforsendelsesdokument, kan de indiske myndigheder ikke frit bestemme, om subsidiet skal ydes eller ej.
On 29 October 2015 however, by Public Notice No 44/2015-2020, PET exports to Group A and B countries became eligible to a MEIS benefit amounting to 2 % of the FOB value of exports.
I betragtning af ovenstående anser Kommissionen det for passende at betragte fordelen ved MEIS-ordningen som summen af de beløb, der er opnået for eksporttransaktioner, der har fundet sted efter denne ordning i den nuværende undersøgelsesperiode.
By Public Notice No 06/2015-2020, exports to Group C countries became eligible to the same 2 % benefit on 4 May 2016.
Kommissionen har fordelt dette subsidiebeløb (tælleren) i henhold til grundforordningens artikel 7, stk. 2 og 3, over den samlede eksportomsætning af den undersøgte vare i den nuværende undersøgelsesperiode som behørig nævner, da subsidiet er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, producerede, eksporterede eller transporterede mængder.
Certain types of exports are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
På grundlag af ovenstående har Kommissionen således konstateret, at subsidiesatserne under denne ordning i den nuværende undersøgelsesperiode udgjorde henholdsvis 1,90 % for Dhunseri-gruppen og 1,93 % for Reliance.
The duty credits under MEIS are freely transferable and valid for a period of 18 months from the date of issue.
De indiske myndigheder hævdede, at MEIS-ordningen ikke er udligningsberettiget af følgende to årsager: 1) ordningen er i overensstemmelse med bestemmelserne i bilag I, litra g) og h), i forbindelse med bestemmelserne i bilag II til aftalen om subsidier og udligningsforanstaltninger, og 2) toldkreditter er »kreditnotaer«, der først giver indehaveren en fordel, når toldkreditten anvendes til udligning af importafgifter.
They can be used for: (i) payment of custom duties on imports of inputs or goods including capital goods; (ii) payment of excise duties on domestic procurement of inputs or goods including capital goods and payment; (iii) payment of service tax on procurement of services.
For så vidt angår den første årsag, fremførte de indiske myndigheder ingen beviser.
An application for claiming benefits under MEIS must be filed online on the Directorate-General of Foreign Trade website.
Påstanden om, at det grundlæggende mål med MEIS-ordningen er at yde bistand til eksportører til udligning af infrastrukturel ineffektivitet og omkostninger/afgifter i forbindelse hermed og at skabe lige konkurrencevilkår, er ikke tilstrækkelig til at bevise, at MEIS-ordningen er i overensstemmelse med bestemmelserne i bilag I, litra g) og h), i forbindelse med bestemmelserne i bilag II til aftalen om subsidier og udligningsforanstaltninger.
Relevant documentation (shipping bills, bank realisation certificate and proof of landing) must be linked with the online application.
For så vidt angår den anden årsag, mindes der om, jf. betragtning 108, at fra det tidspunkt, hvor de indiske myndigheder giver en toldkredit til en MEIS-støttemodtager, kan denne toldkredit anvendes på et hvilket som helst tidspunkt til at udligne visse former for told og afgifter eller kan videresælges til en anden aktør, da toldkreditter er frit omsættelige.
The relevant Regional Authority (‘RA’) of the GOI issues the duty credit after scrutiny of the documents.
Det kan derfor konkluderes, at de indiske myndigheder giver en fordel til MEIS-støttemodtageren på det tidspunkt, hvor toldkreditten udstedes.
As long as the exporter provides the relevant documentation, the RA has no discretion over the granting of the duty credits.
Dette synes også at være fortolkningen i de indiske regnskabsstandarder, da den økonomiske værdi af toldkreditterne bogføres som et tilgodehavende, så snart de indiske myndigheder har udstedt toldkreditterne, jf. betragtning 112, og ikke på det tidspunkt, hvor de faktisk anvendes til at udligne en told eller afgift.
Conclusion on MEIS
Kommissionen konstaterede, at én virksomhed benyttede sig af denne foranstaltning i den nuværende undersøgelsesperiode.
MEIS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Undersøgelsen viste dog, at den fordel, der blev opnået, var ubetydelig, og denne foranstaltning blev derfor ikke analyseret yderligere.
MEIS duty credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties paid on capital goods, thus decreasing the GOI's duty revenue which would be otherwise due.
UDLIGNINGSBERETTIGEDE SUBSIDIEBELØB
In addition, MEIS duty credit confers a benefit upon the exporter who is not subject to the payment of those import duties.
Kommissionen minder om, at subsidiebeløbet, som blev fastsat for DPL og Reliance ved gennemførelsesforordning (EU) 2015/1350, var på henholdsvis 3,2 % og 6,2 %, hvilket var ensbetydende med udligningstold på henholdsvis 35,69 EUR/ton og 69,39 EUR/ton.
Furthermore, MEIS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
I løbet af de nuværende delvise interimsundersøgelser konstaterede Kommissionen, at de udligningsberettigede subsidiebeløb udtrykt som en værditold var på 2,3 % for Dhunseri-gruppen og på 4 % for Reliance.
In accordance with Article 3(2) and Article 5 of the basic Regulation, the Commission calculated the amount of countervailable subsidies in terms of the benefit conferred on the recipient, which was found to exist during the review investigation period.
Som det fremgår af betragtning 27 til 30 blev subsidiesatserne for Dhunseri group, som er angivet i nedenstående tabel, fastsat ved at samle data for IDIPL og MPPL, som er de to eksporterende producenter af PET i gruppen, i den nuværende undersøgelsesperiode.
In this regard, the Commission established that the benefit is conferred on the recipient at the time when an export transaction is made under this scheme.
Tabel
At this moment, the GOI issues a duty credit which is booked by the exporting producer as an account receivable which can be offset by the exporting producer at any moment.
Satser for de individuelle udligningsberettigede subsidier
This constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
I alt
Once the customs authorities issue an export shipping bill, the GOI has no discretion as to whether or not to grant the subsidy.
Dhunseri-gruppen:
In the light of the above, the Commission considered appropriate to assess the benefit under the MEIS as being the sum of the amounts earned on export transactions made under this scheme during the review investigation period.
VARIGE ÆNDRINGER I OMSTÆNDIGHEDERNE MED HENSYN TIL SUBSIDIERING
In accordance with Article 7(2) and (3) of the basic Regulation, the Commission allocated this subsidy amount (numerator) over the export turnover of the product under review during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance, and it was not granted by reference to the quantities manufactured, produced, exported or transported.
I overensstemmelse med grundforordningens artikel 19, stk. 4, blev det undersøgt, om omstændighederne med hensyn til subsidiering har ændret sig betydeligt i den nuværende undersøgelsesperiode, og om de ændrede omstændigheder er af varig karakter.
Based on the above, the Commission established that the subsidy rates in respect of this scheme during the review investigation period amounted to respectively 1,90 % for the Dhunseri group and 1,93 % for Reliance.
Kommissionen fastslog, at i den nuværende undersøgelsesperiode drog de eksporterende producenter fortsat fordel af udligningsberettiget subsidiering fra de indiske myndigheder, selv om det var i forskelligt omfang.
The GOI claimed that MEIS is not countervailable for the following two reasons: (1) the scheme is in line with provisions of paragraph (g) and (h) of Annex I read with provisions of Annex II of the ASCM and (2) duty scrips are ‘credit notes’ that provide a benefit to the holder only at the time the scrip is used to offset import duties.
For Reliances vedkommende var de vigtigste subsidier — i form af subsidieringssatser i den nuværende undersøgelsesperiode — DDS- og MEIS-ordningen.
As far as the first reason is concerned, the GOI did not put forward any evidence. the mere allegation that the basic objective of the MEIS is to provide assistance to exporters to offset infrastructural inefficiencies and associated costs/taxes involved and to provide level playing field is not sufficient to show that the MEIS is in line with provisions of paragraph (g) and (h) of Annex I read with provisions of Annex II of the ASCM.
Der er ingen tegn på, at disse subsidier vil ophøre med at eksistere i den nærmeste fremtid.
In respect of the second reason it is recalled that, as explained in recital (108), from the moment the GOI delivers a duty scrip to the MEIS beneficiary this duty scrip can be used at any moment to offset certain duties or taxes or resold to another operator since duty scrips are freely transferable.
Begge subsidier yder en fordel, der beregnes som en fast procentsats af fob-værdien af eksport, og der er heller ingen tegn på, at de respektive subsidieringssatser vil blive ændret i nær fremtid.
It is therefore considered that the GOI provides a benefit to the MEIS beneficiary at the moment the duty scrip is delivered.
For så vidt angår DDS-ordningen har de indiske myndigheder sænket subsidieringssatsen flere gange i løbet af de seneste syv år: fra 5,5 % af fob-værdien i 2011 faldt den til 3,9 % i 2012, 3,0 % i 2013, 2,4 % i 2014, 1,9 % i 2015 og slutteligt 1,5 % i undersøgelsesperioden.
This also appears to be the interpretation adopted by the Indian accounting standards since the financial value of the scrips is booked as account receivable as soon as the scrips are delivered by the GOI, as explained in recital (112), and not at the time it is actually used to offset a duty or tax.
Ifølge hjemmesiden for Central Board of Excise and Customs er satsen ikke blevet ændret siden da.
The Commission found that one company availed itself of this measure during the review investigation period.
For så vidt angår MEIS-ordningen er satsen på 2 % af fob-værdien, som har fundet anvendelse på PET siden oktober 2015, jf. betragtning 106, siden da forblevet uændret, jf. Generaldirektoratet for udenrigshandels websted.
However, the investigation established that the benefit obtained was negligible, and this measure was thus not analysed further.
Vedrørende EPCGS forventes der ingen større ændring af subsidieringssatsen efter den nuværende undersøgelsesperiode, fordi der enten a) ikke var tegn på vigtig planlagt import af kapitalgoder, eller fordi b) enhver fordel, der ydes i medfør af dette subsidie, er fordelt ud over et stort antal år svarende til afskrivningsperioden for kapitalgoder (mellem 18 og 25 år i Indien).
AMOUNT OF COUNTERVAILABLE SUBSIDIES
Reliance modtog flest subsidier på baggrund af AAS-ordningen under den sidste interimsundersøgelse, jf. betragtning 7, som det fremgår af gennemførelsesforordning (EU) 2015/1350.
The Commission recalls that the amount of subsidisation established for DPL and Reliance by Implementing Regulation (EU) 2015/1350 were respectively 3,2 % and 6,2 %, which translated into countervailing duties of respectively 35,69 EUR/tonne and 69,39 EUR/tonne.
Som beskrevet i betragtning 46 ovenfor blev AAS-ordningen i undersøgelsesperioden for den nuværende undersøgelse næsten ikke anvendt, da størstedelen af eksporten nød godt af DDS-ordningen, som ikke kan anvendes samtidig med AAS-ordningen.
During the current partial interim reviews the Commission found the amount of countervailing subsidies, expressed ad valorem, to be 2,3 % for the Dhunseri group and 4 % for Reliance.
I løbet af undersøgelsesperioden for den nuværende interimsundersøgelse har Reliance fået lavere subsidiering end i løbet af sidste interimsundersøgelse, der er nævnt i betragtning 7, som det fremgår af gennemførelsesforordning (EU) 2015/1350, da subsidiesatsen faldt fra 6,2 % til 4 %.
Total
På baggrund af betragtning 129 er det også sandsynligt, at Reliance fortsat vil modtage subsidier på et beløb, der er mindre end det, der er fastsat i gennemførelsesforordning (EU) 2015/1350.
Dhunseri group:
Kommissionen konkluderede derfor, at opretholdelsen af de gældende foranstaltninger ville resultere i, at toldafgiftsniveauet ville være højere end det udligningsberettigede subsidie, der forvolder skade.
The countervailing measures currently in force take the form of a specific duty.
Følgelig bør niveauet for de gældende foranstaltninger ændres for at afspejle den nye situation.
Consequently, on the basis of the subsidy rates described in the table above, the Commission established the following specific countervailing duties: 18,73 EUR/tonne for Dhunseri group and 29,21 EUR/tonne for Reliance.
For så vidt angår Dhunseri group, fastsætter undersøgelsen i betragtning 27 til 30, at gruppens struktur har ændret sig væsentligt.
In line with recital (16) above the Commission assessed the need to amend the rate of duty applicable to ‘all other companies’ in India which is 69,40 EUR/tonne.
Vigtigst er det, at gruppen ejede to PET-anlæg i den nuværende undersøgelsesperiode, sammenlignet med kun ét anlæg i forbindelse med den foregående interimsundersøgelse.
In this respect it is recalled that the highest duty in force against Indian exporting producers, amounting to 74,60 EUR/tonne, is imposed against Pearl Engineering Polymers Ltd, a producer which was not subject to the present reviews.
Det blev derfor konkluderet, at de gældende foranstaltninger burde ændres for at afspejle den nye situation, navnlig i betragtning af de tidligere konklusioner om det nuværende (og lavere) subsidieringsniveau, der konstateredes i disse fornyede undersøgelser.
As the highest duty is not amended in the present reviews, no amendment of the rate of duty applicable to ‘all other companies’ in India was warranted.
FORANSTALTNINGERNES FORM
LASTING NATURE OF CHANGED CIRCUMSTANCES WITH REGARD TO SUBSIDISATION
Som forklaret i betragtning 120 tager de ændrede foranstaltninger form af specifikke toldsatser.
In accordance with Article 19(4) of the basic Regulation, it was examined whether circumstances with regard to subsidisation changed significantly during the review investigation period and whether the changed circumstances were of a lasting nature.
De specifikke toldsatser er beregnet på grundlag af oplysninger vedrørende den fornyede undersøgelsesperiode og forbliver derfor på samme niveau uanset udviklingen i eksportprisen.
The Commission established that, during the review investigation period, the exporting producers concerned continued to benefit from countervailable subsidisation by the GOI, albeit at different rates.
I modsætning til de subsidier, der ydede de største subsidieringsbeløb i den oprindelige undersøgelse, ydede de to vigtigste subsidieordninger (DDS- og MEIS-ordningen) i den nuværende undersøgelsesperiode dog økonomiske fordele, der er direkte proportionale med eksportprisen.
As far as Reliance is concerned, the most important subsidies in terms of subsidisation rates during the review investigation period were DDS and MEIS.
Disse to subsidier tegnede sig for henholdsvis 97 % og 89 % af den samlede subsidiering af Dhunseri-gruppen og Reliance i løbet af den nuværende undersøgelsesperiode.
There is no indication that these subsidies will cease to exist in the foreseeable future.
Dette indebærer, at det udligningsberettigede subsidiebeløb automatisk stiger, i takt med at eksportprisen stiger.
Both subsidies provide a benefit calculated as a fixed percentage of the FOB value of exports and there is no indication that the respective subsidy rates will be modified in the near future either.
Specifikke toldsatser synes derfor ikke i tilstrækkelig grad at opveje det faktiske niveau for subsidiering, som de to eksporterende producenter drog fordel af.
As far as DDS is concerned the subsidisation rate was reduced several times by the GOI over the last seven years: from 5,5 % of the FOB value in 2011 it went down to 3,9 % in 2012, 3,0 % in 2013, 2,4 % 2014, 1,9 % in 2015 and finally 1,5 % during the review investigation period.
På dette grundlag fandt Kommissionen, at specifikke toldsatser i modsætning til i den oprindelige undersøgelse måske ikke længere var den mest hensigtsmæssige form for foranstaltning i betragtning af disse omstændigheder.
According to the website of the Central Board of Excise and Customs the rate was not modified since then.
En ændring i foranstaltningernes form kan imidlertid ikke overvejes inden for rammerne af de aktuelle interimsundersøgelser, fordi en sådan ændring ville skulle gælde for alle indiske eksporterende producenter, mens de aktuelle interimsundersøgelser er begrænset til kun at fastsætte niveauet for subsidiering for to eksporterende producenter.
As far as MEIS is concerned the rate of 2 % of the FOB value that became applicable to PET in October 2015 as explained in recital (106) has remained unchanged since then according to the website of the Directorate-General of Foreign Trade.
Kommissionen besluttede derfor at fastholde foranstaltningernes nuværende form.
Regarding EPCGS no significant change of subsidisation rate is expected after the review investigation period either because (a) there were no indications of important planned imports of capital goods; and (b) any benefit conferred under this subsidy is spread over a large number of years corresponding to the depreciation period of the capital goods (between 18 to 25 years in India).
TILBUD OM PRISTILSAGN
The AAS was Reliance's largest contributor of subsidisation during the last interim review mentioned in recital (7), as was concluded by Implementing Regulation (EU) 2015/1350.
Efter fremlæggelsen af oplysninger fremsendte IDIPL tilbud om pristilsagn.
As described in recital (46) above, during the review investigation period of the current review the AAS was barely used as most exports benefitted from DDS, which is mutually exclusive with AAS.
Tilbuddet blev afvist, da subsidieringens art skaber en situation, hvor anvendelsen af et pristilsagn om en mindsteimportpris ville have ført til øget subsidiering.
The AAS scheme remains available and it cannot be excluded that Reliance starts using AAS again in the future but this would automatically reduce the benefits obtained through DDS since any given export transaction can benefit from only one of the two subsidies.
Dette skyldes, at niveauet for subsidiering under DDS-ordningen og MEIS-ordningen, som samlet set tegner sig for 95 % af subsidieringen, afhænger af fob-værdien af de varer, der eksporteres i henhold til disse ordninger.
As set out in recitals (125) to (128) no evidence was found that the countervailed schemes will be discontinued or that their subsidisation levels will be either increased or decreased in the future.
Denne forordning er i overensstemmelse med udtalelse fra det udvalg, der er nedsat ved artikel 15, stk. 1, i forordning (EU) 2016/1036 —
During the review investigation period of the current interim review Reliance benefitted from less subsidisation than during the last interim review mentioned in recital (7), as was concluded by Implementing Regulation (EU) 2015/1350, as the subsidy rates found decreased from 6,2 % to 4 %.
VEDTAGET DENNE FORORDNING:
On the basis of recital (129), it is also likely that Reliance will continue to receive subsidies of an amount less than determined in Implementing Regulation (EU) 2015/1350.
Artikel 1
The Commission therefore concluded that the continuation of the existing measures would result in a level of duty higher than the countervailable subsidy causing injury.
Den relevante række i tabellen vedrørende Dhunseri Petrochem Limited i artikel 1 i Rådets gennemførelsesforordning (EF) nr. 461/2013 affattes således:
Consequently, the level of the measures in force should be amended to reflect the new situation.
Land
As far as the Dhunseri group is concerned, the investigation established in recitals (27) to (30) that the structure of the group changed significantly.
Virksomhed
Most importantly the group owned two PET plants during the review investigation period as compared to a single one during the previous interim review.
Udligningstold (EUR/ton)
The re-organisation which was conducted in the context of an alliance with partner IVL involved several legal steps over a period of almost two years and, in all likelihood, reached its completion when it was sanctioned by the High Court of Kolkata in December 2017.
Taric-tillægskode
The Commission hence considered that the change of structure was of a lasting nature.
»Indien
It was therefore concluded that the measures in force should be amended to reflect the new situation also in view of the previous conclusions on the current (and lower) level of subsidisation found in these reviews.
Indien
FORM OF THE MEASURES
Artikel 2
As explained in recital (120) the amended measures take the form of specific duties.
Den relevante række i tabellen vedrørende Reliance Industries Limited i artikel 1, stk. 2, i Rådets gennemførelsesforordning (EF) nr. 461/2013 affattes således:
The specific duty rates are calculated on the basis of data pertaining to the review investigation period and remain therefore at the same level regardless of the development of the export price.
Artikel 3
However, by contrast to the subsidies conferring the biggest amounts of subsidisation during the original investigation, the two main subsidy schemes (DDS and MEIS) during the review investigation period confer financial benefits that are directly proportional to the export price.
Denne forordning træder i kraft dagen efter offentliggørelsen i Den Europæiske Unions Tidende.
Those two subsidies represented respectively 97 % and 89 % of the total subsidisation of the Dhunseri group and Reliance during the review investigation period.
Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.
This implies that the amount of countervailable subsidies increases automatically in line with an increase in the export price.
Udfærdiget i Bruxelles, den 1. oktober 2018.
Therefore, specific duties do not seem to adequately offset the actual level of subsidisation that the two exporting producers benefited from.
På Kommissionens vegne
On this basis, the Commission considered that, in contrast to the original investigation, specific duties may no longer be the most appropriate form of measures considering these circumstances.
Jean-Claude Juncker
A change in the form of the measures can however not be envisaged in the context of the current interim reviews because such a change would have to apply to all Indian exporting producers while the current interim reviews are limited in scope to the determination of the level of subsidisation of only two exporting producers.
EUT L 176 af 30.6.2016, s. 55.
Therefore, the Commission decided to maintain the current form of the measures.
Europa-Parlamentets og Rådets forordning (EU) 2017/2321 af 12. december 2017 om ændring af forordning (EU) 2016/1036 om beskyttelse mod dumpingimport fra lande, der ikke er medlemmer af Den Europæiske Union, og af forordning (EU) 2016/1037 om beskyttelse mod subsidieret indførsel fra lande, der ikke er medlemmer af Den Europæiske Union (EUT L 338 af 19.12.2017, s. 1).
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