natgillin/translations-raw huggingface dataset:
102 Rådet har gjort gældende, at spørgeskemaet ikke har til formål at give den pågældende producent mulighed for at angive, hvad han finder for godt, hvorefter Kommissionen skal give ham mulighed for at afhjælpe de eventuelle mangler, Kommissionen måtte have afdækket.
102 The Council contends that the purpose of the questionnaire is not to allow the manufacturer to state whatever he sees fit, and to place with the Commission the responsibility of enabling him to make good any deficiencies found by it.
Rådet har understreget, at det af spørgeskemaet klart fremgår, hvilke konsekvenser parterne udsætter sig for ved ufuldstændige eller fejlagtige besvarelser.
The questionnaire clearly indicated the consequences to which the parties were exposing themselves if they gave incomplete or incorrect answers.
Selv om Kommissionen som i den foreliggende sag kan gøre opmærksom på mangler ved besvarelsen af spørgeskemaet og anmode om yderligere oplysninger, er det Rådets opfattelse, at det ikke er Kommissionens opgave at afhjælpe sådanne mangler.
The Council maintains that, although the Commission can, as in the present case, point to deficiencies which affect the reply to the questionnaire and request further information, it is not the Commission's task to remedy them.
103 Retten har allerede fastslået, at institutionerne med rette har kunnet afvise oplysningerne om Imarflex på grund af manglende pålidelighed.
103 The Court has already held that the institutions were entitled to reject the data relating to Imarflex on account of their unreliability.
104 Endvidere indeholder spørgeskemaet følgende henvisning til det ansvar, der påhviler sagsøgeren, og de risici, sagsøgeren løber ved at give en ufuldstændig besvarelse:
104 Furthermore, the questionnaire contained a reference to the responsibility of the applicant and the risks incurred by it in the event of providing an incomplete answer, worded as follows:
»Formålet med dette spørgeskema er at give Kommissionen mulighed for at indhente de oplysninger, den finder nødvendige for sin undersøgelse.
'The purpose of this questionnaire is to permit the Commission to obtain the information it deems necessary for its investigation.
Det er i
It is in your own interest to
Deres interesse at besvare spørgeskemaet så fuldstændigt og nøjagtigt som muligt og vedlægge den nødvendige dokumentation.
ACME V COUNCIL reply as accurately and as completely as possible and to attach supporting documents.
Såfremt Kommissionen ikke inden for den fastsatte frist har modtaget alle de oplysninger, den har anmodet om, kan Kommissionen på grundlag af de tilgængelige faktuelle oplysninger træffe foreløbige eller endelige foranstaltninger.
If all the information requested is not received by the Commission, within the time-limit specified, the latter may make preliminary or final decisions on the basis of the factual data available.
Såfremt Kommissionen konstaterer, at nogle af de fremlagte oplysninger er fejlagtige eller vildledende, kan Kommissionen afvise disse oplysninger samt enhver påstand, der bygger på disse oplysninger.
If the Commission finds that false or misleading information has been supplied, it may disregard such information and, subsequently, any claim to which this information refers.
Under henvisning til ovenstående opfordres De til, såfremt De støder på vanskeligheder eller af andre årsager ikke finder at kunne udfylde en del af spørgeskemaet, at underrette Kommissionen herom senest 15 dage efter datoen for følgeskrivelsen.
In view of this, if you have any difficulties or for any reason you feel unable to complete any part of this questionnaire you should inform the Commission within 15 days of the date of the covering letter.
Kommissionens tjenestegrene vil bestræbe sig på at være Dem behjælpelig.
The Commission's services will endeavour to assist you.
De bedes venligst oplyse om, hvilke vanskeligheder De er stødt på, eller hvilke nærmere forklaringer De har brug for.«
Please state the difficulties encountered or clarification requested.'
105 Det fremgår endvidere af sagsøgerens skrivelser af 31. juli og 3. november 1995 samt af sagsøgerens erklæringer i retsmødet, at selskabet har betragtet undersøgelsesproceduren som en forhandling og har fremsat en række »forslag« vedrørende Imarflex' SAG-omkostninger og fortjeneste. Det skal i denne forbindelse bemærkes, at sagsøgeren afsluttede sin skrivelse af 3. november 1995 med følgende afsnit:
105 Furthermore, it is clear from the applicant's letters of 31 July and 3 November 1995, and from its statements at the hearing, that it treated the investigation procedure as if it involved negotiations, issuing successive 'proposals' on the level of Imarflex's SG & A expenses and profit margin. In that respect, it is appropriate to note that it concluded its letter of 3 November 1995 as follows: Our final proposal
106 Det fremgår af ovenstående, at sagsøgeren således har misforstået undersøgelsens karakter.
106 Those facts show that, by behaving in that way, the applicant failed to appreciate the nature of the investigation.
Sagsøgeren kan ikke under disse omstændigheder lægge institutionerne til last, at de ikke har gennemført en ny kontrol eller foretaget de tilpasninger, der er nødvendige for at afhjælpe de mangler, som påvirker pålideligheden af de oprindeligt fremlagte oplysninger.
In those circumstances, it cannot complain that the institutions did not carry out a second verification or failed to make adjustments of such a kind as to remove the defects affecting the reliability of the information which it initially submitted.
107 Sagsøgerens argumenter om pålideligheden af Imarflex-oplysningerne må følgelig forkastes.
107 The applicant's arguments relating to the reliability of Imarflex's data must therefore be rejected as unfounded.
Urimeligheden af at anvende de koreanske oplysninger
The unreasonableness of using the Korean data
108 Sagsøgeren har for det første gjort gældende, at den anfægtede forordning er selvmodsigende og utilstrækkeligt begrundet.
108 The applicant claims first of all that the contested regulation is contradictory and is not sufficiently reasoned.
Sagsøgeren bemærker, at institu tionerne har anvendt den koreanske forhøjelsessats over for en producent i Malaysia, hovedsagelig fordi denne producent havde forbindelse med en af de koreanske producenter, og uagtet at han eksporterede mikrobølgeovnene fra Malaysia og ikke via Korea.
It points out that the institutions applied the Korean mark-up to a producer based in Malaysia, principally because it was connected to one of the Korean producers, even though it was exporting MWOs from Malaysia, without shipping them through Korea.
Den samme logik burde have ansporet institutionerne til at benytte oplysningerne om Imarflex, som er en eksportør med forbindelse til sagsøgeren.
The same logic should have led the institutions to refer to Imarflex's data, as Imarflex is an exporter connected with the applicant.
109 Sagsøgeren har for det andet anført, at de koreanske producenters SAG-omkostninger og fortjeneste ikke er et rimeligt grundlag for at fastsætte den beregnede normale værdi, og at anvendelsen af dette grundlag strider mod
109 The applicant further maintains that the use of the Korean manufacturers' SG & A expenses and profit margin is not a reasonable basis for calculating the constructed normal value and infringes the principles of equal treatment and non- II - 3126
ACME MOD RÅDET ligebehandlingsprincippet og forbuddet mod forskelsbehandling (forslag til afgørelse fra generaladvokat Lenz i sagen Nakajima mod Rådet, Sml. I, s. 2112, punkt 85).
ACME V COUNCIL discrimination (Opinion of Advocate General Lenz in Nakajima v Council, cited above, [1991] ECR I-2112, point 85).
Ifølge sagsøgeren kan institutionerne ikke med rimelighed henvise til forhøjelsessatsen for de koreanske producenter, som er i en helt anden situation end sagsøgeren.
The institutions could not, in the applicant's submission, reasonably use the Korean producers' mark-up because their situation was so different from that of the applicant.
Sagsøgeren peger i denne forbindelse på to væsentlige forskelle.
In that connection, the applicant refers to two substantial differences.
110 For det første adskiller de koreanske producenter sig fra Nisshin-koncernen ved deres størrelse.
110 First of all, the Korean producers differ from the Nisshin Group in size.
De koreanske producenter har meget større generalomkostninger og administrative omkostninger end Nisshin-koncernen.
For that reason, they bear administrative and general costs which are considerably higher than those of the Nisshin Group.
Denne forskel viser sig ved en sammenligning mellem aktiekapitalen, omsætningen og personalet hos på den ene side de koreanske virksomheder Samsung, Daewoo og LG, og på den anden side Nisshin-gruppen.
That difference is apparent from a comparison of the respective share capital, turnover, and staff of the Korean companies Samsung, Daewoo and LG on the one hand, and of the Nisshin Group on the other.
Sagsøgeren fremlægger en udtalelse fra professor Sekkat fra Université Libre de Bruxelles, ifølge hvilken omsætningen pr. ansat ikke er nogen relevant indikator for de koreanske producenters effektivitet.
In that regard, the applicant produced an opinion of Professor Sekkat from the Free University of Brussels, according to which the turnover per employee is not a relevant indicator of the efficiency of Korean manufacturers.
111 For det andet fremhæver sagsøgeren, at de koreanske producenters distributionsmetoder afviger fra sagsøgerens.
111 Secondly, the applicant notes that the Korean manufacturers' distribution methods differ from its own.
Nogle af de koreanske fabrikanter sælger mikrobølgeovne i detailleddet på hjemmemarkedet, hvilket giver dem langt større salgsomkostninger end sagsøgeren, der har specialiseret sig i eksport af OEM-produkter ( »original equipment manufacturer« ), og Imarflex, hvor 90% af salget af mikrobølgeovne til Japan sker til én kunde.
Certain Korean manufacturers sell MWOs on their domestic retail market, thereby incurring sales costs which are significantly higher than those of the applicant, which specialises in original equipment manufacturer ('OEM') exports, and of Imarflex, which sells 90% of its MWOs to a single customer in Japan.
112 Rådet har bemærket, at institutionerne har anvendt oplysningerne vedrørende det koreanske marked, fordi dette er det eneste marked omfattet af undersøgelsen, hvor samme vare er solgt med fortjeneste i repræsentative mængder.
112 The Council notes that the institutions used the data relating to the Korean market because this was the only market covered by the investigation in which profitable sales of similar products had been made in representative quantities.
Endvidere er det koreanske marked både stort og konkurrencepræget.
In addition, the Korean market was large and competitive.
113 Rådet finder endvidere, at de oplysninger om de koreanske producenter, sagsøgeren har fremlagt, er unøjagtige og ikke kan efterprøves.
113 It also considers that the data provided by the applicant on the Korean manufacturers is unspecific and incapable of verification.
Disse virksomheder har en omsætning pr. ansat, der er større end Nisshin-koncernens, hvilket viser, at der er stordriftsfordele, og derfor modsiger sagsøgerens argumenter.
The turnover per employee achieved by those companies is higher than that of the Nisshin Group which suggests that economies of scale have positive effects and runs counter to the applicant's argument.
114 Endelig har Rådet afvist argumentet om de forskellige distributionsmetoder og påpeget, at fastsættelsen af den beregnede normale værdi har til formål at afdække, hvilke SAG-omkostninger sagsøgeren ville have haft, såfremt mikrobølgeovnene var blevet solgt på det thailandske marked. Rådet påpeger, at institutionerne har foretaget en specifik justering i sagsøgerens tilfælde for at tage hensyn til, at sagsøgeren har en stor eksport af mikrobølgeovne især til en enkelt kunde i Fællesskabet.
114 Furthermore, the Council rejects the argument based on differences in sales methods and notes in that connection that the purpose of determining the constructed normal value is to establish the SG & A expenses which the applicant would have borne had it sold MWOs on the Thai market. It observes that the institutions applied a specific adjustment to the applicant so as to take into account the fact that it exported significant quantities of MWOs, essentially to a single client within the Community. Findings of the Court
115 Retten har allerede fastslået, at institutionerne var berettiget til at afvise oplysningerne om Imarflex.
115 The Court has already held that the institutions were entitled to reject the data relating to Imarflex.
Heraf følger, at sagsøgerens argument om, at institutionerne burde have anvendt Imarflex-oplysningerne, er irrelevant.
It follows that the applicant's argument that the institutions should have relied on Imarflex's data is irrelevant.
116 Princippet om forbud mod forskelsbehandling, som sagsøgeren også har påberåbt sig, er til hinder for, at sammenlignelige situationer behandles forskelligt, og at forskelligartede situationer behandles ens, medmindre en sådan behandling er objektivt begrundet (Domstolens dom af 5.10.1994, forenede sager C-133/93, C-300/93 og C-362/93, Crispoltoni m.fl., Sml. I, s. 4863, præmis 51, og dommen i sagen Thai Bicycle mod Rådet, præmis 96).
116 The principles of equality and non-discrimination, on which the applicant also relies, require that comparable situations should not be treated differently and different situations should not be treated in the same way, unless such treatment is objectively justified (Joined Cases C-133/93, C-300/93 and C-362/93 Crispoltoni and Others [1994] ECR I-4863, paragraph 51, and Thai Bicycle ν Council, cited above, paragraph 96).
117 Ifølge grundforordningens artikel 2, stk. 3, litra b), nr. ii), in fine, kan institu tionerne anvende regnskabsmæssige oplysninger for andre producenter eller eksportører, når blot den anvendte metode er rimelig.
117 The last part of Article 2(3)(b)(ii) of the basic regulation permits the institutions to rely on accounting data from third parties subject only to the condition that the method employed was reasonable.
Heraf følger, at grundforordningen giver mulighed for at anvende regnskabsmæssige oplysninger for andre virksomheder, der nødvendigvis er i en anden situation end virksomhederne omfattet af antidumpingundersøgelsen, og at anvendelsen af sådanne oplysninger følgelig ikke i sig selv kan betragtes som en tilsidesættelse af forbuddet mod forskelsbehandling.
It follows that the possibility of relying on accounting data from third parties whose situation is necessarily different from that of the companies targeted by the antidumping investigation is an inherent feature of the basic regulation and such reliance cannot therefore be considered to constitute in itself a breach of the principles of equality and non-discrimination.
120 Det skal endvidere erindres, at institutionerne har foretaget justeringer i den beregnede normale værdi for at tage hensyn til visse forskelle mellem de koreanske producenters og sagsøgerens situation, bl.a. forskelle i de fysiske egenskaber ved de pågældende mikrobølgeovne, importafgifter samt forskelle med hensyn til hvilket handelsled, salget har fundet sted i (betragtning 27 til den anfægtede forordning og betragtning 50 til den midlertidige forordning).
120 Furthermore, in this case the institutions made adjustments to the constructed normal value so as to take into account certain differences between the respective positions of the Korean producers and the applicant and, in particular, the physical characteristics of the MWOs in question, the import charges and the commercial stages at which sales are made (recital 27 in the preamble to the contested regulation and recital 50 in the preamble to the provisional regulation).
121 Det må således anerkendes, at institutionerne ved at benytte oplysningerne om de koreanske producenter ved fastsættelsen af den beregnede normale værdi hverken har begået noget åbenbart urigtigt skøn eller tilsidesat forbuddet mod forskelsbehandling. behandling.
121 It must therefore be accepted that, by using the data relating to the Korean manufacturers in order to calculate the constructed normal value, the institutions did not make a manifest error of assessment or infringe the principles of equality and non-discrimination.
122 Følgelig må sagsøgerens argumenter om, at det er urimeligt at anvende de koreanske oplysninger, forkastes.
122 The arguments relied on by the applicant relating to the unreasonableness of using the Korean data must therefore be rejected.
123 Heraf følger, at klagepunkterne vedrørende valget af metode til beregning af SAG-omkostninger og fortjeneste ikke er berettigede. Derfor skal de to første anbringender forkastes i deres helhed.
123 It follows that the complaints directed at the choice of method for calculating the SG & A expenses and the profit margin are unfounded. The first and second pleas in law must therefore be rejected in their entirety. 3.
Farternes argumenter
Arguments of the parties
124 Sagsøgeren har bestridt den metode, hvorefter Rådet har taget hensyn til importafgifter og indirekte skatter ved fastsættelsen af den beregnede normale værdi.
124 The applicant challenges the Council's method of taking account of import duties and indirect charges when calculating the constructed normal value.
Sagsøgeren har påpeget, at Rådet har lagt en importafgift på 35%, der gælder i Thailand, til råvareomkostningerne.
It notes that the Council added the 35% import tax which was applied in Thailand to the cost of the raw materials.
Rådet har for at beregne SAG-omkostningerne og fortjenesten forhøjet fremstillingsomkostningerne med den forhøjelsessats, der er afledt af de koreanske oplysninger. Herved er SAG-omkostningerne og fortjenesten blevet forhøjet med et beløb svarende til provenuet af importafgifterne.
In order to calculate the SG & A expenses and profit margin, the Council increased the manufacturing costs by the mark-up derived from the Korean data. In so doing, the SG & A expenses and profit margin were increased by an amount equivalent to that yielded by the import duty multiplied by the mark-up. II - 3130
125 Da importafgifterne tilbagebetales ved eksport, har Rådet trukket afgiftsbeløbet fra den beregnede normale værdi.
125 Since import duties are reimbursed upon export, the Council deducted them from the constructed normal value.
126 Sagsøgeren har bemærket, at grundforordningens artikel 2, stk. 10, litra b), ikke udelukker en nedsættelse af den normale værdi ikke alene med importafgifterne og de indirekte skatter, men også med det beløb, hvorved disse afgifter og skatter har forhøjet SAG-omkostningerne og fortjenesten. Formålet med denne artikel er at hindre, at forskellen mellem salgsprisen på hjemmemarkedet (inklusive indirekte skatter og importafgifter) og den lavere eksportpris, eksklusive disse afgifter og indirekte skatter, anses for at udgøre en dumpingpraksis.
However, the applicant emphasises that no correction was made in order to neutralise the corresponding increase in the SG & A expenses and profit margin. That method, it claims, leads to an overestimation of the normal value and increases the dumping margin by more than 3%. 126 The applicant notes that Article 2(10)(b) of the basic regulation does not preclude the normal value from being reduced not only by the amount of import duties and indirect charges but also by the amount by which those duties and charges have increased the SG & A expenses and profit margin. The purpose of that article is to prevent the difference between the sale price on the domestic market (including indirect charges and import duties) and the lower export price, net of those duties and indirect charges, from being treated as amounting to dumping. 127 The applicant considers that the import duties should not have been incorporated in the calculation of the constructed normal value.
Sagsøgeren er etableret i et frihandelsområde og importerer materialerne uden at skulle betale importafgifter.
Being established in a freetrade zone, the applicant imports materials free of import duties.
Men Rådet har handlet, som om sagsøgeren virkelig har betalt disse afgifter og derefter fået dem tilbagebetalt ved eksporten.
However, the Council proceeded on the basis that the applicant had actually paid those duties which were then reimbursed to it upon export.
128 Endelig betvivler sagsøgeren stærkt, at Rådets fremgangsmåde med at lægge SAG-omkostningerne og fortjenesten (inkl. skatter og afgifter betalt i Korea) til sagsøgerens fremstillingsomkostninger med tillæg af thailandske importafgifter, som sagsøgeren aldrig har betalt, er velbegrundet. Sagsøgeren påpeger, at Rådet ved beregningen af SAG-omkostningerne og fortjenesten burde have neutraliseret virkningen af de koreanske importafgifter og indirekte skatter.
128 Finally, the applicant entertains doubts as to whether the Council's approach is well founded in so far as it adds the SG & A expenses and profit margin (including charges and duties paid in Korea) to the applicant's manufacturing costs, increased by Thai import duties which it never paid. It claims that when calculating the SG & A expenses and profit margin, the Council should have neutralised the impact of Korean import duties and indirect charges. 129 The Council notes that, even though the applicant was established in a freetrade zone, it would have had to pay import charges at the rate of 35% if it had sold MWOs in Thailand.
I grundforordningens artikel 2, stk. 3, litra b), nr. ii),
Article 2(3)(b)(ii) of the basic regulation provides that costs
Institutionerne har i henhold til artikel 2, stk. 10, litra b), i samme forordning nedsat den beregnede normale værdi med et beløb svarende til importafgifterne, der var blevet medregnet som fremstillingsomkostninger.
In accordance with Article 2(10)(b) of that regulation, the institutions deducted the amount of import duties which had been included in the manufacturing costs from the constructed normal value.
130 Når den normale værdi fastsættes som en beregnet værdi, er formålet hermed at fastsætte salgsprisen for en vare, således som denne ville være, såfremt varen solgtes i oprindelses- eller eksportlandet, og det er følgelig de omkostninger, der gælder i forbindelse med afsætning på hjemmemarkedet, som skal tages i betragtning (dommen i sagen Nakajima mod Rådet, præmis 64).
130 The construction of the normal value is aimed at determining the sale price of a product as it would be if that product were sold in its country of origin or export. Consequently, it is the costs relating to sales on the domestic market which must be taken into consideration (Nakajima ν Council, cited above, paragraph 64).
Det er ikke bestridt, at der, såfremt sagsøgeren havde solgt de pågældende mikrobølgeovne på det thailandske marked, ville være opkrævet en importafgift på 35% af værdien af de importerede artikler.
It is undisputed that, if the applicant had sold the MWOs in question on the Thai market, an import duty of 35% on the value of the items imported would have been payable.
Institutionerne har således med rette inkluderet et beløb svarende til disse importafgifter i sagsøgerens fremstillingsomkostninger. omkostninger.
The institutions were therefore entitled to include the amount corresponding to payment of those import duties in the applicant's manufacturing costs.
131 Da de thailandske importafgifter er medregnet i sagsøgerens produktionsomkostninger, var det nødvendigt at anvende den koreanske forhøjelsessats beregnet ud fra produktionsomkostningerne inklusive de koreanske importafgifter eller indirekte skatter.
131 Since the applicant's manufacturing costs include the import duties payable in Thailand, it was necessary to apply the Korean mark-up calculated on the basis of manufacturing costs which themselves include import duties or indirect charges payable in Korea.