natgillin/translations-raw huggingface dataset:
Dette argument blev derfor afvist.
Finally, all signed direct purchase contracts need to be submitted to the local government for the record.
Subsidiet betragtes derfor som udligningsberettiget.
The Commission considered that the reduced electricity rate at issue is a subsidy within the meaning of 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 (i.e. the operator of the grid) that confers a benefit to the companies concerned.
Som i de tidligere undersøgelser og i overensstemmelse med grundforordningens artikel 6, litra d), nr. ii), blev jordpriser fra det særskilte toldområde Taiwan, Penghu, Kinmen og Matsu (»Kinesisk Taipei«) anvendt som en ekstern reference.
The benefit for the recipients is equal to the electricity price saving, since the electricity was provided at rates below the normal grid price paid by other large industrial users.
Den fordel, som modtagerne har opnået, beregnes ved at tage højde for forskellen mellem det beløb, som hver af de eksporterende producenter i stikprøven faktisk havde betalt (dvs. den faktiske pris, der betales jf. kontrakten og den pris, der er anført i kontrakten fratrukket eventuel godtgørelser/tilskud fra de lokale myndigheder) for brugsrettigheder til jord, og det beløb, som normalt skulle have været betalt på grundlag af referencen i Kinesisk Taipei.
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 scheme only to enterprises that conform with certain industrial policy objectives determined by the State and whose products or process have not been eliminated as not eligible.
Kommissionen betragter Kinesisk Taipei som en egnet ekstern reference af følgende årsager:
The Commission noted that the GOC is currently extending this scheme, and has recently issued further legislation to increase the number of direct transactions on the electricity market.
det sammenlignelige niveau for økonomisk udvikling, BNP og den økonomiske struktur i Kinesisk Taipei og de fleste provinser og byer i Kina, hvor de eksporterende producenter i stikprøven er beliggende
However, this legislation was not applicable during the investigation period, and has not been implemented yet.
den fysiske nærhed mellem Kina og Kinesisk Taipei
Furthermore, the Commission will need to examine exactly how the new rules will work in practice, before being able to conclude that there are no distinctions between the beneficiaries anymore.
den høje grad af industriel infrastruktur både i Kinesisk Taipei og i mange provinser i Kina
Thus, the Commission concluded that the subsidy scheme was in place during the investigation period and that it is specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation.
de stærke økonomiske bånd og den omfattende grænseoverskridende handel mellem Kinesisk Taipei og Kina
Furthermore, it will continue to confer benefits after the investigation period in accordance with Article 15(1) of the basic Regulation.
den store befolkningstæthed i mange af provinserne i Kina og Kinesisk Taipei
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
ligheden mellem den type jord og de transaktioner, som anvendes til at beregne den relevante reference i Kinesisk Taipei og Kina, og
This benefit was calculated as the difference between the total electricity price payable according to the normal grid rate and the total electricity price payable under the reduced rate.
de fælles demografiske, sproglige og kulturelle karakteristika ved Kinesisk Taipei og Kina.
The Hankook Group and Giti Group claimed that the Commission made a clerical error when calculating their subsidy amounts.
Efter den metode, der blev anvendt i tidligere undersøgelser, brugte Kommissionen den gennemsnitlige pris pr. kvadratmeter jord i Taiwan korrigeret for inflation og udvikling i BNP fra og med datoerne i de respektive kontrakter om brugsrettigheder til jord.
The Commission accepted these comments and revised the calculations accordingly.
Oplysningerne i oplysningsdokumentet om priserne på jord til industriel anvendelse blev indhentet på webstedet for Industrial Bureau of the Ministry of Economic Affairs i Taiwan.
Land use rights (LUR)
Inflationen og udviklingen i BNP for Taiwan blev beregnet på grundlag af inflation og udvikling i BNP pr. indbygger i løbende priser i USD for Taiwan som offentliggjort af IMF for 2015.
Introduction
Efter den endelige fremlæggelse af oplysninger hævdede Pirelli, at brugen af en ekstern reference ikke var i overensstemmelse med konklusionerne i WTO-appelorganets rapport i US – Softwood Lumber IV, da referencen ikke foretog de nødvendige tilpasninger for at afspejle forholdene på det kinesiske finansmarked.
All land in the PRC is either owned by the State or by a collective, constituted of either villages or townships, before the land's legal or equitable title may be patented or granted to corporate or individual owners.
Kommissionen bemærkede imidlertid, at den taiwanske reference betragtes som en passende reference, som allerede er tæt på det kinesiske marked af forskellige grunde, som er beskrevet i betragtning 488.
All parcels of land in urbanized areas are owned by the State and all parcels of land in rural areas are owned by the villages or townships therein.
Derudover blev de taiwanske jordpriser justeret for at tage hensyn til tidligere udvikling i BNP og inflationen over tid.
Pursuant to the constitutional law of the PRC and the Land Law, companies and individuals may however purchase ‘land use rights’.
Efter fremlæggelsen af oplysningsdokumentet påpegede Hankook-gruppen, at oplysningerne på Industrial Development Bureau's websted for Industrial Land Supply and Service under Taiwans økonomiministerium, som Kommissionen havde anvendt, ikke længere kunne tilgås, og kun omfattede tilbud på industrielle grunde frem for de faktiske transaktionspriser.
For industrial land, the leasehold is normally 50 years, renewable for a further 50 years.
Kommissionen erkendte, at de data, der var blevet lagt til grund for oplysningsdokumentet, ikke længere var offentligt tilgængelige.
According to the GOC, since 31 August 2006, by Article 5 of the State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No 31), title to industrial land can only be granted from the State to industrial enterprises through bidding or a similar public offering process whereby the final deal price must not be lower than the minimal bidding price.
Kommissionen konstaterede efterfølgende, at Taiwans indenrigsministerium havde udviklet en ny database til indsamling af faktiske handelsregistreringer vedrørende salg af jord til industriel fra og med 2013, som kan tilgås på følgende websted: http://lvr.land.moi.gov.tw/login.action.
The GOC considers that there is a free market for land in the PRC, and that the price paid by an industrial enterprise for the leasehold title of the land reflects the market price.
Kommissionen anså dette for at være en pålidelig kilde til data, der var tilgængelig for alle interesserede parter.
The land-use right provision in China falls under Land Administration Law of the People's Republic of China.
Desuden henviser den til de faktiske transaktionspriser og ikke til tilbud på grunde til industriel brug.
In addition, the following documents also are part of the legal basis:
Kommissionen accepterede derfor Hankook-gruppens argumenter og ændrede referencen for beregningen af fordelen i forbindelse med brugsrettigheder til jord for alle virksomhederne i stikprøven.
Law of the People's Republic of China on Urban Real Estate Administration (Order of the President of the People's Republic of China No 18);
Som følge heraf anvendte Kommissionen for perioden fra og med 2013 de faktiske priser fra Taiwans indenrigsministerium.
Interim Regulations of the People's Republic of China Concerning the Assignment and Transfer of the Right to the Use of the State-owned Land in the Urban Areas;
For brugsrettigheder til jord, der er erhvervet før denne dato, blev de historiske priser beregnet på grundlag af udviklingen i BNP og inflationen i Taiwan, som det også var tilfældet i tidligere undersøgelser.
Regulation on the Implementation of the Land Administration Law of the People's Republic of China (Order of the State Council of the People's Republic of China [2014] No 653);
Efter den endelige fremlæggelse af oplysninger kritiserede Giti-gruppen, Hankook-gruppen og den kinesiske regering, at priserne på brugsrettigheder til jord baseret på de nye oplysninger var meget højere end dem, der blev anvendt i de tidligere undersøgelser, hvilket rejste tvivl om pålideligheden af den nye reference.
Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation;
Desuden hævdede Hankook-gruppen, at der var begået fejl ved dataoverførslen fra den taiwanske database, og fremlagde en alternativ beregning baseret på den samme database.
State Council's Notice regarding Strengthening Regulation of Land (GF[2006] No 31).
Kommissionen erkendte, at der var tale om en skrivefejl ved aggregeringen af de individuelle jordpriser, og korrigerede de gennemsnitlige jordpriser i overensstemmelse hermed.
According to Article 10 of the ‘Provision on Assignment of State-owned Construction Land Use Right through Bid Invitation, Auction and Quotation’, local authorities set land prices according to the urban land evaluation system, which is only updated every three years, and the government's industrial policy.
Kommissionen var imidlertid ikke enig i de udvælgelseskriterier, Hankook-gruppen havde anvendt for at indsamle oplysningerne.
In previous investigations, the Commission found that prices paid for LUR in the PRC were not representative of a market price determined by free market supply and demand, since the auctioning system was found to be unclear, non-transparent and not functioning in practice, and prices were found to be arbitrarily set by the authorities.
For det første udvalgte Hankook-gruppen transaktioner fra en forkert periode dvs. fra 2012, i hvert fald for så vidt angår visse transaktioner.
As mentioned in the previous recital, the authorities set the prices according to the Urban Land Evaluation System which instructs them among other criteria to consider also industrial policy when setting the price of industrial land.
Kommissionen havde derimod baseret sin udvælgelse på de seks distrikter, hvor de fleste taiwanske industriparker er beliggende.
For instance, the Commission found that, with the exception of one plot of land for the Hankook Group, none of the sampled exporting producers had gone through bidding or a similar public offering process for any of its LURs, not even for the land use rights obtained recently.
Eftersom alle de eksporterende producenter i stikprøven er beliggende i industriområder i Kina skal en passende reference være baseret på transaktioner, der også fandt sted i et industriområde.
LURs held by the sampled companies were allocated by local authorities at negotiated prices.
Denne del af Hankook's påstand blev derfor afvist.
Following the disclosure of the Information Document, Pirelli Tyre Co. Ltd argued that it did not receive any LURs at below-market prices, since it allegedly leases its land from Chinese private landlords on the basis of standard market practices.
Hankook-gruppen fremførte i sine bemærkninger, at de beregnede taiwanske priser for tidligere år burde tage hensyn til udviklingen i Kinas BNP i stedet for udviklingen i Taiwans BNP for at tage den hurtigere udvikling i Kina inden for de sidste 30 år i betragtning.
The Commission agrees that Pirelli Tyre Co. Ltd rents part of its land.
For Hankook-gruppen bør de korrigerede taiwanske priser som sådan tage højde for det økonomiske udviklingsniveau i Chongqing kommune siden 2010 og i Huai'an, Jiangsu-provinsen siden 1996.
However, since the Chinese private landlord referred to by Pirelli Tyre Co. Ltd actually was a related company holding the LUR, the Commission disregarded this intercompany rental price and took into account the actual purchase contract and price of the LUR paid by the related company.
Kommissionen anerkendte, at Kina tidligere har haft en hurtigere udvikling end Taiwan.
This argument was therefore rejected.
Det er i princippet hensigtsmæssigt at anvende en BNP-faktor, som tager højde for denne forskel, for at nå frem til en korrekt reference.
After final disclosure, Pirelli reiterated its arguments and claimed that the related company holding the LUR had acquired its land via a competitive bidding process.
Ifølge Verdensbankens statistiske kapacitetsindikator nåede kvaliteten af de statistiske data i Kina imidlertid kun op på et pålidelighedsniveau svarende til andre mellemindkomstlande i den øverste halvdel efter 2012.
However, no evidence had been provided, either before or after final disclosure, that any bidding process had taken place for the acquisition of this land.
Dette svarer til udgangen af den periode, som der skal udarbejdes data for.
The Commission thus maintained its position.
Kommissionen kunne derfor ikke anvende statistiske data vedrørende det kinesiske BNP til at beregne de historiske priser for brugsrettigheder til jord i den foreliggende sag.
The Commission noted that there is also a dynamic land monitoring system in addition to the urban land monitoring system.
Efter den endelige fremlæggelse af oplysninger hævdede Giti-gruppen, at Verdensbankens statistiske kapacitetsindikator anvender en lang række indikatorer, hvoraf mange ikke har relation til makroøkonomiske indikatorer.
In the expiry review on Solar Panels originating in the People's Republic of China, the Commission found that these prices are higher than the minimum benchmark prices set by the urban land evaluation system and used by local governments, because the latter were updated only every three years, while the dynamic monitoring prices were updated quarterly.
Kommissionen var enig i, at Verdensbankens statistiske kapacitetsindikator er baseret på en række indikatorer, som omfatter både makroøkonomiske og andre indikatorer.
However, there was no indication of land prices being based on the dynamic monitoring prices.
Formålet er at afspejle et lands evne til at indsamle, analysere og formidle data af høj kvalitet om sin befolkning og økonomi, baseret på den metode og de datakilder, hyppighed og rettidighed, der anvendes af et land til at producere økonomiske statistikker og befolkningsstatistikker.
In fact, the GOC had confirmed during the investigation on solar panels that the urban land price dynamic monitoring system monitored the fluctuations of the price levels of land in certain areas (i.e. 105 cities) in the PRC and was designed to assess the evolution of land prices.
Den omstændighed, at vurderingen ikke udelukkende fokuserer på BNP-statistikker, men har et bredere grundlag, svækker ikke resultaterne.
However, the starting prices in biddings and auctions were based on the benchmarks established by the land evaluation system.
Kommissionen fastholdt derfor, at oplysningerne vedrørende Kinas BNP ikke kunne anvendes i forbindelse med tidligere priser på brugsrettigheder til jord.
In addition, in this case, the sampled groups of companies received their plots of land through allocation.
Dette subsidiebeløb er i overensstemmelse med grundforordningens artikel 7, stk. 3, blevet fordelt over undersøgelsesperioden ved hjælp af den normale løbetid for brugsrettigheder til jord til industriel brug, dvs. 50 år.
Therefore, the fact that the latter system existed was irrelevant since it did not apply to the sampled companies.
Dette beløb blev derefter fordelt over den samlede omsætning i undersøgelsesperioden for den relevante virksomhed, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet i forhold til de forarbejdede, producerede, eksporterede eller transporterede mængder.
Following the disclosure of the Information Document as well as final disclosure stage, both the GOC and the sampled companies contested the use of an out-of-country benchmark, and proposed the use of an in-country benchmark instead.
Giti-gruppen hævdede, at Kommissionen skulle anvende datoen for vurderingen af brugsrettigheder til jord i stedet for transaktionsdatoen til at beregne eventuelle fordele i forbindelse med brugsrettighederne til jord.
Both the GOC and the Hankook Group highlighted that the Commission should have used the Chinese price for land-use rights from the dynamic land monitoring system, in light of the fact that the land-use right of one of the Chinese subsidiaries of the Hankook Group was acquired through a bidding process.
Kommissionen afviste denne påstand, da transaktionsdagen svarer til den begivenhed, der har en økonomisk indvirkning på virksomhedens finansielle situation.
However, the Commission already referred in its MET assessment in the parallel anti-dumping investigation to the fact that it had doubts on this bidding process.
Desuden opfordrede Giti-gruppen Kommissionen til at medtage de ekstra udgifter til at klargøre jorden til industriel brug samt de såkaldte gebyrer til betaling og rekvisition af grunde i forbindelse med beregningen af fordele.
In particular, the Hankook Group was the only bidder for the land, and the price paid corresponded to the starting price of the bidding process.
Kommissionen vurderede derfor, at det kun var den kontraktlige værdi, der skulle tages i betragtning.
This claim was therefore rejected.
Selve referenceværdien omfatter ikke yderligere udgifter eller gebyrer.
The Commission also found that companies in the Giti Group as well as in the Hankook Group received refunds from local authorities to compensate for the prices which they paid for the LURs.
Endelig blev der godtaget nogle mindre virksomhedsspecifikke bemærkninger vedrørende skrivefejl og beregningen af de fordele, som ikke vedrørte undersøgelsesperioden, for China National Tire, Giti og Hankook.
Furthermore, some of the LURs obtained by companies in the Xingyuan Group had not been paid yet, and some LURs in the China National Tire Group only had to be paid several years after the land had been put into use.
Det subsidiebeløb, der blev fastsat for dette subsidie i undersøgelsesperioden for de eksporterende producenter i stikprøven, er på:
The above evidence contradicts the claims of the GOC that the prices paid for LUR in the PRC are representative of a market price which is determined by free market supply and demand.
Indrømmelse af brugsrettigheder til jord mod utilstrækkeligt vederlag
After final disclosure, Pirelli argued that the Commission failed to present any new evidence to prove that the GOC had indeed provided LURs to the tyre manufacturers for less than adequate remuneration.
Ordninger for fritagelse for og nedsættelse af direkte skatter
The Commission disagreed with this statement.
EIT-fordele til høj- og nyteknologiske virksomheder
As shown in recital (475) above, the Commission investigated for each of the sampled exporting producers whether any competitive bidding had taken place, but concluded that this was not the case, which confirmed the findings from previous investigations.
I henhold til loven i Folkerepublikken Kina om indkomstbeskatning af selskaber (»EIT-lovgivningen«) beskattes høj- og nyteknologiske virksomheder, som staten skal yde central støtte til, med en reduceret selskabsskattesats på 15 % i stedet for den normale skattesats på 25 %.
Conclusion
Retsgrundlaget for denne ordning er artikel 28 i EIT-lovgivningen og artikel 93 i gennemførelsesbestemmelserne hertil samt:
The findings of this investigation show that the situation concerning land provision and acquisition in the PRC is non-transparent and the prices were arbitrarily set by the authorities.
Circular of the Ministry of Science and Technology, Ministry of Finance and the State Administration of Taxation on revising and issuing »Administrative Measures for the Recognition of High-Tech Enterprises«, G.K.F.H.
Accordingly, the provision of land-use rights by the GOC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic Regulation in the form of provision of goods which confers a benefit upon the recipient companies.
No. 32;
As explained in recitals (478) to (486) above, there is no functioning market for land in the PRC and the use of an external benchmark (see recitals (494) to (504) below) demonstrates that the amount paid for land-use rights by the sampled exporting producers is well below the normal market rate.
Notification of the Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation concerning Revising, Printing and Issuing the Guidance for the Recognition Management of High and New Tech Enterprises, GKFH [2016] No. 195; og
In the context of preferential access to industrial land for companies belonging to certain industries, the Commission noted that the price set by local authorities has to take into account the government's industrial policy, as mentioned above in recital (479).
Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries (2011), udstedt af NDRC, ministeriet for videnskab og teknologi, handelsministeriet og Det Nationale Kontor for Intellektuel Ejendomsret.
Within this industrial policy, the tyres industry is considered to be a pillar of the Chinese industry, and is listed as an encouraged industry.
Virksomheder, der kan drage fordel af skattenedsættelsen, indgår i visse centrale høj- og nyteknologiske områder, der støttes af staten, samt i de nuværende prioriteter for højteknologiske områder, der støttes af staten, som anført i Guidelines of the Latest Key Priority Developmental Areas in the High Technology Industries.
In addition, Decision No 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries.
I disse retningslinjer nævnes forarbejdningsteknologi og vigtige råmaterialer til radialdæk klart som et prioritert område.
Article 18 of Decision No 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
For at være støtteberettiget skal virksomhederne desuden opfylde følgende kriterier:
It follows that the subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic Regulation because the preferential provision of land is limited to companies belonging to certain industries, in this case the tyre sector, and government practices in this area are unclear and non- transparent.
udgifterne til forskning og udvikling skal udgøre en vis andel i forhold til salgsindtægterne
The Giti Group claimed that the specificity of the subsidy for LUR was linked to being listed as an encouraged industry in the Chinese government plans, and that there was no evidence that the tyre companies belonged to an encouraged industry when the LUR prices were agreed.
indtægterne fra højteknologi/varer/tjenesteydelser skal udgøre en vis andel af virksomhedens samlede indtægter, og
This claim is rejected, as the tyres and/or the petrochemical industry were already indicated as an encouraged industry as far back as the 8th and 9th Five Year Plan, which indicates the petrochemical industry as one of the country's pillar industries, and talk about proactively developing fine chemical products and supporting key chemical projects, as well as in the ‘Catalogue of the major industries, products and technologies currently encouraged by the State (amended in 2000)’, which includes manufacturing of high-grade radial tyres.
det tekniske personale skal udgøre en vis andel af virksomhedens samlede personale.
These documents correspond to the period when the first LURs were granted to the sampled companies.
Virksomheder, der er omfattet af denne ordning, skal indgive en selvangivelse og de relevante bilag.
The Giti Group also commented that the Commission did not provide any evidence that the upstream companies producing inputs, such as steel cord or nylon cord, for the exporting producers belonged to an encouraged industry.