natgillin/translations-raw huggingface dataset:
Selv om forvridningerne, for så vidt angår sojabønner, også kommer andre downstreamvarer end biodiesel til gode, er det kun visse erhvervsgrene i Argentina, der kan nyde godt af denne fordel, nemlig dem i sojaværdikæden.
In accordance with Article 7(2) of the basic Regulation, the Commission allocated those subsidy amounts over the total turnover of the soybean-based production of the sampled exporting producers during the investigation period as appropriate denominator, because the subsidy granted a benefit to the entire production of soybean-based products and not only to the product concerned or the production destined to exports.
Selv om GOA's støtte til biodiesel i form af en række foranstaltninger også ydes til andre biobrændstoffer, er disse foranstaltninger desuden begrænset til en gruppe af virksomheder eller industrier.
For the period after the investigation period, the GOA adopted Decree 1343/2016 which sets the rate of the export tax on soybeans and soybean oil.
De er derfor specifikke i henhold til grundforordningens artikel 4, stk. 2, litra a).
The rate will be reduced as from 1 January 2018 until 31 December 2019 every month by 0,5 %.
Efter fremlæggelsen af oplysningsdokumentet hævdede CARBIO, at foranstaltningerne ikke er begrænset til biodieselindustrien og derfor ikke er specifikke.
As a result, the export tax for soybeans will be reduced to 18 % at the end of 2019.
CARBIO gentog denne påstand efter den endelige fremlæggelse af oplysninger uden at fremlægge nye beviser.
On 3 September 2018 the GOA adopted Decree 793/2018, setting the rate of the export tax on soybeans at 18 % from that day on, but implementing an additional export tax of ARS 4 per exported USD, whereby the tax is calculated on the FOB value of the exported soybeans expressed in USD.
Kommissionen var af den opfattelse, at de iboende egenskaber ved den leverede vare, sojabønner, begrænser dens mulige anvendelse til kun at omfatte visse virksomheder.
This shows that the GOA can at any time decide to change the level of the export tax.
Derfor afviste Kommissionen CARBIO's påstand om, at subsidiet ikke er specifikt for biodieselindustrien.
Events after the Commission's decision not to impose provisional measures in September 2018 further confirm that the GOA is entitled to adjust the export tax system regularly.
Kommissionen fandt, at GOA gennem et sæt af foranstaltninger ydede støtte til biodieselindustrien, herunder gennem levering af sojabønner mod utilstrækkeligt vederlag.
In particular, the 12 % cap on the overall export tax introduced by Decree in September was already increased to 33 % in the law adopting the budget for 2019, and such a cap can remain in place until the end of 2020.
GOA gav modtagerne en fordel, som er specifik, hvilket svarer til et udligningsberettiget subsidie.
The Commission therefore concludes that a benefit will remain to be conferred after the investigation period in accordance with Article 15(1) second sentence of the basic Regulation.
Efter fremlæggelsen af oplysningsdokumentet hævdede CARBIO, at Kommissionen udelukkende baserede sig på eksportafgiften på sojabønner for at nå til sin konklusion vedrørende finansielt bidrag og/eller indkomst- og prisstøtte.
Following disclosure of the information document, the GOA and CARBIO claimed that the benchmark of imported soybeans does not reflect market conditions in Argentina.
Efter indledningen af denne undersøgelse konstaterede Kommissionen, at GOA anvendte andre værktøjer (ud over eksportafgiften på sojabønner), der ville blive undersøgt som led i GOA's støtte til biodieselindustrien.
The GOA's argument that the import price reflects an alternative market benchmark shows an incorrect interpretation of the facts.
Som forklaret tidligere betragtede Kommissionen eksportafgiften som et af de instrumenter til levering af sojabønner mod utilstrækkeligt vederlag på det argentinske hjemmemarked, der udgør et udligningsberettiget subsidie.
In fact, the Commission used as a benchmark the import price of soybeans actually paid by the sampled exporting producers.
De øvrige foranstaltninger truffet af GOA viser, at GOA pålagde sojabønneproducenterne at sælge deres sojabønner til en kunstigt lav pris til biodieselindustrien, og at GOA derfor havde en klar hensigt om at støtte den indenlandske biodieselindustri.
The Commission considered this price an appropriate benchmark for the specific reason that this price reflected the market conditions in Argentina unaffected by the GOA's measures (as verified when comparing those import prices with international prices).
Selv om Kommissionen fandt, at nogle af de øvrige påståede subsidier i klagen ikke udgjorde et udligningsberettiget subsidie i undersøgelsesperioden (navnlig biodieselforsyningsaftalen eller visse afgiftsfritagelser), udgjorde de en integrerende del af det sæt af foranstaltninger, der havde til formål at støtte biodieselindustrien, og understregede forekomsten af indkomst-/prisstøtte til biodieselindustrien.
The Commission considered the CIF import price adequate, as this reflected the price at the crushing plant, located at the port.
Med andre ord benægter det forhold, at visse subsidier ikke blev konstateret anvendt af de eksporterende producenter i stikprøven i undersøgelsesperioden, ikke forekomsten af GOA's sæt af foranstaltninger til støtte for den indenlandske biodieselindustri.
The Commission acknowledged that the benchmark should respect any comparative advantage of the prevailing country.
Kommissionen undersøgte alt tilgængeligt bevismateriale i forbindelse med denne undersøgelse til støtte for sine konklusioner.
However, neither the GOA nor CARBIO substantiate or give any evidence to support the allegation that the chosen in-country benchmark does not reflect the market conditions prevailing in Argentina.
Som appelorganet erkendte i US — Countervailing Duty Investigation on DRAMS, er det usandsynligt, at enkelte indirekte beviser kan fastslå overdragelse eller pålæg; betydningen af enkelte beviser bliver først klar, når de ses i sammenhæng med andre beviser.
Following final disclosure, the GOA and CARBIO disagreed that the price paid for imported soybeans constituted an appropriate benchmark since it did not reflect the market conditions in Argentina.
Derfor vurderede Kommissionen ikke alene eksportafgiften på sojabønner, men et sæt af GOA's foranstaltninger til støtte for biodieselindustrien, og i den proces lagde Kommissionen alle beviser, direkte og indirekte, sammen for at nå frem til den konstatering, at der ud fra de samlede beviser forekom overdragelse eller pålæg i forhold til private organer og/eller indkomst-/prisstøtte.
The Commission explained extensively in recitals (220) and (232) to (233) why it considered the imported soybeans both representative and purchased on the basis of the prevailing market conditions in Argentina.
Beregning af subsidiebeløbet
As the GOA or CARBIO did not provide any supporting evidence for their disagreement with this conclusion, the Commission rejected the claim.
Den fastsatte subsidiesats med hensyn til dette sæt af foranstaltninger i undersøgelsesperioden for de eksporterende producenter i stikprøven er på:
Following the disclosure of the information document, the sampled exporting producers claimed that a benchmark price that is based on the price of the same commodity in a completely different region is unreliable.
Tabel 3
The Commission noted that the sampled exporting producers only imported soybeans from neighbouring countries.
GOA's støtte til biodieselindustrien
Therefore, that data was the closest proxy to the undistorted price in Argentina absent the GOA's support and the most reliable.
Virksomhed/gruppe
Following the disclosure of the information document, CARBIO further claimed that because the export tax on soybeans has been reduced from 30 % to 18 % there is no longer a benefit.
Subsidiesats
The Commission noted that CARBIO's understanding of the level of the export tax is incorrect.
Mandat fra regeringen til indkøb af indenlandsk produceret biodiesel mod mere end tilstrækkeligt vederlag og/eller indkomst- eller prisstøtte (biodieselforsyningsaftale)
Decree 793/2018 set the level of the export at 18 % but also implemented an additional export tax of 12 %, with a cap of 4 ARS per USD exported.
Indledning
Effectively, this means that the export tax was set at around 28 %, compared to 30 % during the investigation period.
Klageren hævder, at GOA har indgået biodieselforsyningsaftaler (»aftaler«) med biodieselproducenterne i Argentina, jf. kapitel II i lov om biobrændstoffer fra 2006 (lov nr. 26.093 af 2006).
The Commission observed that that change took place after the investigation period for subsidisation.
Disse aftaler blev udformet for at sikre biodiesel til hjemmemarkedet i betragtning af det gældende blandingsmandat i perioden siden 2010.
Under Article 11(1) of the basic Regulation, information relating to a period subsequent to the investigation period is not, normally, to be taken into account.
Dette mandat pålægger blandingsvirksomhederne at indkøbe biodiesel og blande den med mineralsk diesel før salg.
CARBIO did not provide any compelling reasons why this information should be taken into account.
GOA fastsatte individuelle og kollektive kvoter for biodiesel til forsyning af hjemmemarkedet, og klageren påstår, at parterne i aftalerne omfatter eksporterende producenter i stikprøven som f.eks. LDC, Vicentin og Renova.
Furthermore, CARBIO did not provide any evidence for its claim that any allegation of subsidy or benefit due to the existence of the export tax on soybeans is no longer warranted.
Aftalerne fastlægger, at producenter med kvoter er forpligtet til at forsyne blandingsvirksomhederne med biodiesel til en pris, som GOA fastsætter, på et niveau, som bevidst sikrer, at producenternes produktionsomkostninger er dækket, og at der er en fortjeneste.
The Commission concluded that a slight decrease of around 2 % on the export tax of soybeans did not demonstrate that the subsidies no longer confer any benefit on the exporters involved.
Ud fra fastsættelsen af en kunstigt høj pris og mængde, der skal leveres af producenterne til blandingsvirksomhederne, hævder klageren, at dette er et udligningsberettiget subsidie.
The Commission considered that any effect of a further reduction or suppression of the export tax on soybeans should be examined in the context of a review, as opposed to the current investigation.
Konklusioner af undersøgelsen
CARBIO furthermore claimed that any alleged benefit conferred to the Argentinian producers by the increase in the tax on soybeans would be offset by the increase in the direct export tax on biodiesel and should therefore, following Article 7(1)(b) of the basic Regulation, be deducted from the amount of the total subsidy calculated.
Kommissionen konstaterede i løbet af sin undersøgelse, at der ikke var undertegnet nogen biodieselforsyningsaftale siden kalenderåret 2015.
CARBIO did not provide any justification that the export tax levied on the biodiesel that was exported to the Union was specifically intended to offset the subsidy, as stated in Article 7(1)(b) of the basic Regulation.
Aftalen fra 2015 var ikke blevet forlænget og var ikke længere i kraft.
CARBIO also failed to show how the actual export tax on biodiesel offsets the support conferred by the GOA's measures, including through the export tax on soybeans.
I henhold til lov nr. 26.093 af 2006 er ministeriet for energi og minedrift imidlertid som håndhævende myndighed for den gældende blandingsmandatordning fortsat med at tildele kvoter og fastsætte den pris, som blandingsvirksomhederne skal indkøbe biodiesel til.
Therefore, the Commission rejected that claim.
Dette er faktisk sket, uden at der findes en biodieselforsyningsaftale.
CARBIO specifically made further comments regarding the changes to the export tax system after the end of the investigation period, including the increase of export tax on biodiesel, and the changes to the export tax on soybeans.
I undersøgelsesperioden tildelte ministeriet for energi og minedrift kvoter på grundlag af den beregnede efterspørgsel til virksomheder i Argentina med en kapacitet på op til 50000 ton biodiesel pr. år.
The Commission rejected the assertion that these changes made any difference to the Commission's conclusions.
Ingen af de eksporterende producenter i stikprøven fik tildelt en kvote i undersøgelsesperioden.
Firstly the export tax on biodiesel imposed after the end of the investigation period has had no obvious effect on the amount of the benefit provided to the biodiesel producers based on the provision of soybeans for less than adequate remuneration.
Da ingen af de eksporterende producenter i stikprøven fik tildelt en kvote i undersøgelsesperioden, var der ingen af disse virksomheder, som solgte biodiesel på hjemmemarkedet gennem den kvoteordning, der var gældende i undersøgelsesperioden.
Secondly there is still an export tax on soybeans, and no evidence has been provided that after the investigation period the price of soybeans in Argentina has increased, thereby theoretically lowering the benefit amount.
Desuden var der ingen biodieselforsyningsaftale i kraft i undersøgelsesperioden, for så vidt angår de eksporterende producenter.
Following final disclosure, the GOA stressed that Article 81 of the Budget Law does not increase to 33 % any ‘cap on the overall export tax introduced by Decree 783/2018 in September’, as Article 83 established a limit of the export tax rate to 30 % of the taxable value or the official FOB price.
Derfor var der ingen fordel i forbindelse med nogen kvoteordning for de eksporterende producenter i stikprøven i undersøgelsesperioden.
Even if the export tax was limited to 30 %, the Commission's conclusion that a benefit will remain to be conferred after the investigation period, in accordance with Article 15(1) second sentence of the basic Regulation, still stands.
Ydelse af lån og eksportfinansiering på præferencevilkår og præferencelån
Following the disclosure of the information document, the sampled exporting producers submitted comments regarding the calculation of the benefit provided by the supply of soybeans for less than adequate remuneration.
Klageren gjorde gældende, at Banco de la Nación Argentina (»BNA«) er en af landets største banker og fuldstændig statsejet.
These comments were company specific and mainly referred to clerical errors or further claims for adjustment.
Denne bemærkede, at GOA reelt forvalter BNA til daglig gennem sin beføjelse til at udnævne alle bestyrelsesmedlemmerne.
Where a clerical error was found the error was corrected, for example the inclusion of zero-quantity transactions to ensure that the price per kg purchased was correct.
Klageren påstod, at BNA låner penge ud til mikrovirksomheder og små og mellemstore virksomheder til investeringer og driftskapital, og at disse lån ydes til præferencesatser.
However, where a company requested that data that had been verified be changed after their verifications on spot, such a request was denied since the Commission was not in a position to confirm the accuracy of the new unverified data.
Under kontrolbesøget hos GOA anmodede Kommissionen om oplysninger om alle de lån, der blev ydet af BNA og andre offentligt ejede banker, og om lånebetingelserne og rentesatsen.
Following final disclosure the two exporting producers who had requested that verified data be changed again made the same claim, and this was again rejected for the same reasons as before.
De lån, der blev ydet til virksomhederne i stikprøven, blev undersøgt og sammenlignet med lån, som ydes af privatejede banker, for at se, om der blev ydet lån på præferencevilkår.
At a hearing following the disclosure of the information document, CARBIO claimed that for calculating the benefit the Commission should reject those purchases of soybeans made from related companies for calculating the purchase price in Argentina.
Dette blev undersøgt, for så vidt angår rentesatser og lånebetingelser.
The Commission noted that the purchases of soybeans in Argentina made by the exporting producers during the investigation period were made from both related and unrelated suppliers, and the prices were the same.
Der blev ikke fundet bevis for lån på præferencevilkår til de eksporterende producenter i stikprøven i undersøgelsesperioden.
This is a clear indication that the purchases from related suppliers were made at arm's length.
Kommissionen konkluderede, at der ikke blev ydet lån på præferencevilkår til de eksporterende producenter i stikprøven i undersøgelsesperioden.
The Commission therefore saw no reason not to use these transactions to calculate the benefit to the biodiesel producer, which was calculated on the basis of monthly averages per kilo of soybeans purchased.
Indtægter, som staten giver afkald på, eller som ikke opkræves, i henhold til loven om biobrændstoffer fra 2006
Consequently, this claim was rejected.
Klageren påstod, at artikel 15 i loven om biobrændstoffer fra 2006 giver producenter af biobrændstoffer mulighed for at nedsætte det beskatningsgrundlag, som den formodede minimumsindkomstskat beregnes ud fra.
Specificity
Klageren hævdede også, at samme lovs artikel 15.1 tillader fremskyndet afskrivning af investeringsgoder.
The GOA's set of measures were directed to benefit certain industries, including the domestic biodiesel industry.
Undersøgelsen viste, at ingen af de eksporterende producenter i stikprøven nød godt af de fordele, der var fastsat i artikel 15 i loven om biobrændstoffer i undersøgelsesperioden.
Indeed, even though the distortions on soybeans also benefit downstream products other than biodiesel, the benefit is available only to certain industries in Argentina, being those in the soya value chain.
Nævnte foranstaltning blev ikke anvendt i undersøgelsesperioden af de eksporterende producenter i stikprøven, og Kommissionen konkluderede derfor, at den ikke behøvede at blive udlignet.
Moreover, even if the GOA's support granted to biodiesel through several measures is also granted to other biofuels, those measures are limited to a group of enterprises or industries.
Afgiftsfritagelser fra provinsen Córdobas side
They are, therefore, specific under Article 4(2)(a) of the basic Regulation.
Retsgrundlag
Following the disclosure of the information document, CARBIO claimed that the measures are not limited to the biodiesel industry and therefore not specific.
Undersøgelsen viste, at afgiftsfritagelserne var tilgængelige for producenter af biobrændstoffer i provinsen Córdoba.
CARBIO repeated this claim after final disclosure without providing any new evidence.
I henhold til afsnit 5 og 6 i provinslov nr. 9.397 er projekter med henblik på produktion, udvikling og bæredygtig anvendelse af biobrændstoffer fritaget for afgifter til provinsen.
The Commission considered that the inherent characteristics of the good provided, soybeans, limits its possible use to certain enterprises only.
Kommissionen fandt intet bevis for, og de berørte parter påstod heller ikke, at de afgiftsfritagelser, der ydes gennem provinslov nr. 9.397 specifikt til biodieselindustrien, indgår i en bredere ordning af afgiftsfritagelser, som er alment tilgængelige i provinsen Córdoba.
Therefore, the Commission rejected CARBIO's claim that the subsidy is not specific to the biodiesel industry.
Virksomheder i provinsen Córdoba, der producerer biodiesel, fritages i 15 år for indkomstskat, stempelafgift, ejendomsskat, bidrag til fonden til finansiering af uddannelsessystemet og bidrag til fonden til finansiering af infrastrukturarbejder.
The Commission found that through a set of measures the GOA provided support to the biodiesel industry including through the provision of soybean for less than adequate remuneration.
Nævnte afgiftsfritagelser er rettet mod indenlandske virksomheder, der producerer biodiesel, som fastsat i provinslov nr. 9.397.
The GOA conferred a benefit to the recipients which is specific, thus amounting to a countervailable subsidy.
Selv om en af de eksporterende producenter i stikprøven var beliggende i provinsen Córdoba, producerede denne ikke biodiesel i den provins.
Following the disclosure of the information document, CARBIO claimed that the Commission was relying solely on the export tax on soybeans to reach its conclusion of financial contribution and/or income and price support.
De øvrige eksporterende producenter i stikprøven var ikke beliggende i den pågældende provins.
Since the initiation of the this investigation, the Commission found there were other tools used by the GOA (in addition to the export tax on soybeans) that would be investigated as part of the GOA's support to the biodiesel industry.
Derfor konkluderede Kommissionen, at de eksporterende producenter i stikprøven ikke benyttede sig af afgiftsfritagelsen i undersøgelsesperioden.
As explained before, the Commission considered the export tax as one of the instruments for the provision of soybeans for less than adequate remuneration on the Argentinian domestic market, which constitutes a countervailable subsidy.
Afgiftsfritagelser fra provinsen Buenos Aires' side
The other measures taken by the GOA show that the GOA directed the soybean growers to sell their soybeans for an artificially low price to the biodiesel industry and the GOA thus had a clear intention to support the domestic biodiesel industry.
Klageren påstod, at provinsen Buenos Aires indførte provinslov 13.719, som tilslutter sig loven om biobrændstoffer fra 2006, med henblik på at fritage støttemodtagerne for betaling af afgifter, hvis de betragtes og er registreret som producenter af biobrændstoffer i henhold til loven af 2006.
Although the Commission found that some of the other subsidies alleged in the complaint did not constitute a countervailable subsidy during the investigation period (in particular, the Biodiesel Supply Agreement or certain tax exemptions), they formed an integral part of the set of measures pursuing the support of the biodiesel industry and underlined the existence of income/price support for the biodiesel industry.
Undersøgelsen viste, at afgiftsfritagelserne var tilgængelige for producenter af biobrændstoffer i provinsen Buenos Aires.
In other words, the fact that some subsidies were not found to be used by the sampled exporting producers during the period of investigation does not deny the existence of the GOA's set of measures to support the domestic biodiesel industry.
Ingen af de eksporterende producenter af biodiesel i stikprøven var beliggende i provinsen.
The Commission examined the totality of the evidence available in this investigation to support its findings.
Kommissionen konstaterede, at ingen af de eksporterende producenter i stikprøven benyttede sig af de afgiftsfritagelser, der er fastsat i provinslov 13.719, i undersøgelsesperioden.
As the Appellate Body acknowledged in US — Countervailing Duty Investigation on DRAMS, ‘individual pieces of circumstantial evidence are unlikely to establish entrustment or direction; the significance of individual pieces of evidence may become clear only when viewed together with other evidence’.
Provinsen Santiago del Esteros erhvervsfremme- og udviklingssystem — provinslov nr. 6.750
Therefore, the Commission assessed not only the export tax on soybeans but a set of GOA's measures supporting the biodiesel industry and in that process the Commission put all evidence, direct and circumstantial, together to come to the determination that, on the basis of the totality of evidence, there was entrustment or direction of private bodies and/or income/price support.
Klageren påstod, at virksomhederne i provinsen Santiago del Estero kunne benytte sig af en række afgiftsfordele og -fritagelser inden for rammerne af provinslov nr. 6.750, som blev vedtaget i 2005.
Calculation of the subsidy amount
Ingen af de eksporterende producenter i stikprøven var beliggende i provinsen.
The subsidy rate established with regard to this set of measures during the investigation period for the sampled exporting producers amounts to:
Kommissionen konstaterede, at ingen af de eksporterende producenter i stikprøven benyttede sig af de foranstaltninger, der er fastsat i provinslov nr. 6.750, i undersøgelsesperioden.
Table 3
Aftale om kommunal skat mellem Louis Dreyfus Argentina og General Lagos kommune
The GOA's support to the biodiesel industry