natgillin/translations-raw huggingface dataset:
The Commission observed that that change took place after the investigation period for subsidisation.
Teabedokumendi avaldamisele järgnenud ärakuulamisel väitis CARBIO, et kasu arvutamiseks peaks komisjon need sojaubade ostud välja jätma, mis on tehtud seotud äriühingutelt, et arvutada ostuhind Argentinas.
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.
Komisjon märkis, et sojaubade oste, mille tegid eksportivad tootjad uurimisperioodi jooksul Argentinas, tehti nii seotud kui ka sõltumatutelt tarnijatelt ning hinnad olid samad.
CARBIO did not provide any compelling reasons why this information should be taken into account.
See on selge märk, et seotud tarnijatelt osteti turutingimustel.
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.
Komisjon ei näinud seega põhjust, miks mitte kasutada neid tehinguid biodiislikütuse tootjale tagatud kasu arvutamiseks, mis arvutati igakuiste keskmiste alusel ostetud sojaubade kilogrammi kohta.
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.
Seetõttu lükati kõnealune väide tagasi.
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.
Konkreetsus
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.
Argentina valitsuse meetmed olid suunatud selleks, et tagada kasu teatavatele tootmisharudele, sealhulgas omamaisele biodiislikütuse tootmisharule.
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.
Tõepoolest – ehkki sojaubadega seotud moonutused toovad kasu ka järgmistele tootmisetappidele lisaks biodiislikütusele, saavad kasu üksnes teatavad tootmisharud Argentinas, mis kuuluvad soja väärtusahelasse.
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.
Pealegi isegi kui biodiislikütusele Argentina valitsuse poolt mitme meetme kaudu antud toetust võimaldatakse ka teistele biokütustele, piirduvad need meetmed rühma ettevõtjate või tootmisharudega.
Therefore, the Commission rejected that claim.
Seetõttu on need alusmääruse artikli 4 lõike 2 punkti a kohaselt konkreetsed.
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.
Pärast teabedokumendi avaldamist väitis CARBIO, et meetmed ei piirdu biodiislikütuse tootmisharuga ning ei ole seega konkreetsed.
The Commission rejected the assertion that these changes made any difference to the Commission's conclusions.
CARBIO kordas seda väidet pärast lõplike järelduste avalikustamist, esitamata uusi tõendeid.
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.
Komisjon leidis, et sojaoa iseloomulikud omadused piiravad selle võimalikku kasutamist ainult teatavate ettevõtetega.
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.
Seetõttu lükkas komisjon tagasi CARBIO väite, et subsiidium ei ole konkreetselt seotud biodiislitööstusega.
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.
Komisjon tegi järelduse, et Argentina valitsus andis eri meetmete kaudu toetust biodiislikütuse tootmisharule, sealhulgas piisavast väiksema tasu eest sojaubade pakkumise kaudu.
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.
Argentina valitsus tagas toetuse saajatele kasu, mis on konkreetne, tuues seega kaasa tasakaalustava subsiidiumi.
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.
Pärast teabedokumendi avaldamist väitis CARBIO, et komisjon tugines üksnes sojaubade ekspordimaksule, kui ta tegi järelduse rahalise toetuse ja/või sissetuleku- ja hinnatoetuse kohta.
These comments were company specific and mainly referred to clerical errors or further claims for adjustment.
Pärast uurimise algatamist leidis komisjon, et on olemas muud vahendid, mida valitsus on kasutanud (lisaks sojaubade ekspordimaksule), mida tuleks uurida osana Argentina valitsuse toetusest biodiislitööstusele.
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.
Nagu eespool selgitatud, käsitas komisjon ekspordimaksu ühe instrumendina sojaubade pakkumiseks piisavast väiksema tasu eest Argentina siseturul, mis moodustab tasakaalustatava subsiidiumi.
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.
Teised Argentina valitsuse võetud meetmed näitavad, et Argentina valitsus suunas sojaubade kasvatajaid müüma oma sojaube kunstlikult madala hinna eest biodiislikütuse tootmisharule ning Argentina valitsusel oli seega selge kavatsus toetada omamaist biodiislikütuse tootmisharu.
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.
Ehkki komisjon leidis, et mõned muud kaebuses väidetud subsiidiumid ei moodustanud uurimisperioodil tasakaalustavat subsiidiumit (eelkõige biodiislikütuse tarneleping või teatavad maksuvabastused), moodustasid need biodiislikütuse tootmisharu toetamiseks mõeldud meetmekogumi lahutamatu osa ning kinnitasid biodiislikütuse tootmisharule pakutava sissetuleku-/hinnatoetuse olemasolu.
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.
Teisisõnu asjaolu, et mõnede subsiidiumide puhul ei leitud, et valimisse kaasatud eksportivad tootjad neid uurimisperioodi jooksul kasutasid, ei eita omamaise biodiislikütuse tootmisharu toetamiseks võetud Argentina valitsuse meetmete olemasolu.
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.
Komisjon kontrollis nende järelduste toetamiseks kõiki käesoleval uurimisel kättesaadavaid tõendeid.
This is a clear indication that the purchases from related suppliers were made at arm's length.
Nagu tunnistas apellatsioonikogu USA tasakaalustava tollimaksu uurimisel DRAMide suhtes „ei ole tõenäoline, et üksikud kaudsed tõendid annaksid volituse või suunamise; üksikute tõendite olulisus võib saada selgeks ainult siis, kui neid vaadatakse koos teiste tõenditega“.
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.
Seepärast hindas komisjon mitte üksnes sojaubade ekspordimaksu, vaid Argentina valitsuse poolt biodiislikütuse tootmisharu toetamiseks võetud meetmete kogumit, ning komisjon koondas selles protsessis kokku kõik, nii otsesed kui ka kaudsed tõendid, et teha otsus, et tuginedes kõikidele tõenditele, toimus erasektori asutuste volitamine või suunamine ja/või esines sissetuleku-/hinnatoetus.
Consequently, this claim was rejected.
Subsiidiumisumma arvutamine
Specificity
Valimisse kaasatud eksportivate tootjate puhul oli nende meetmetega määratud subsiidiumimäär uurimisperioodil järgmine.
The GOA's set of measures were directed to benefit certain industries, including the domestic biodiesel industry.
Tabel 3
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.
Argentina valitsuse toetus biodiislikütuse tootmisharule
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.
Äriühing/kontsern
They are, therefore, specific under Article 4(2)(a) of the basic Regulation.
Subsiidiumimäär
Following the disclosure of the information document, CARBIO claimed that the measures are not limited to the biodiesel industry and therefore not specific.
Valitsuse korraldusega omamaine biodiisliost piisavast suurema tasu eest ja/või sissetuleku- või hinnatoetus (biodiislikütuse tarneleping)
CARBIO repeated this claim after final disclosure without providing any new evidence.
Sissejuhatus
The Commission considered that the inherent characteristics of the good provided, soybeans, limits its possible use to certain enterprises only.
Kaebuse esitaja väidab, et Argentina valitsus on sõlminud biodiislikütuse tarnelepingud (edaspidi „lepingud“) biodiislikütuse tootjatega Argentinas 2006. aasta biokütuste seaduse (2006. aasta seadus 26.093) II peatüki alusel.
Therefore, the Commission rejected CARBIO's claim that the subsidy is not specific to the biodiesel industry.
Nende lepingute eesmärk oli pakkuda biodiislikütust siseturul, arvestades sel ajal alates 2010. aastast kehtivat segamiskorraldust.
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.
Selle korraldusega nõutakse, et segamisettevõtted ostavad biodiislikütust ja segavad seda enne müüki mineraaldiislikütusega.
The GOA conferred a benefit to the recipients which is specific, thus amounting to a countervailable subsidy.
Argentina valitsus määras biodiislikütusele individuaalsed ja kollektiivsed kvoodid siseturul pakkumiseks ning kaebuse esitaja väidab, et lepingute pooled hõlmavad valimisse kaasatud eksportivaid tootjaid nagu LDC, Vicentin ja Renova.
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.
Lepingutega kehtestatakse, et tootjad, kellel on kvoodid, kohustuvad tarnima biodiislikütust segamisettevõtetele Argentina valitsuse kehtestatud hinnaga tasemel, mis tahtlikult tagab tootjate tootmiskulu katmise ja kasumi.
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.
Tuginedes kunstlikult kõrge hinna ja koguse kehtestamisele, mille tootjad peavad tagama segamisettevõtetele, väidab kaebuse esitaja, et see on tasakaalustatav subsiidium.
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.
Uurimise järeldused
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.
Komisjon leidis oma uurimisel, et alates 2015. kalendriaastast ei olnud ühtegi biodiislikütuse tarnelepingut allkirjastatud.
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.
2015. aasta lepingut ei olnud pikendatud ja see ei olnud enam jõus.
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.
Samas 2006. aasta seaduse 26.093 alusel on energeetika- ja kaevandusministeerium kui kehtiva segamiskorralduse korra jõustamisasutus jätkanud kvootide määramist ning kehtestanud endiselt hindasid, millega segamisettevõtted peavad biodiislikütust ostma.
The Commission examined the totality of the evidence available in this investigation to support its findings.
Seda on tehtud de facto ilma biodiislikütuse tarnelepinguta.
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’.
Energeetika- ja kaevandusministeerium määras uurimisperioodi ajal hinnangulise nõudluse alusel kvoote Argentina ettevõtjatele, kellel oli võimsus kuni 50000 tonni biodiislikütust aastas.
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.
Ükski valimisse kaasatud eksportiv tootja ei saanud uurimisperioodil kvooti.
Calculation of the subsidy amount
Kuna ükski valimisse kaasatud eksportiv tootja ei saanud uurimisperioodi jooksul kvooti, ei müünud ükski neist äriühingutest uurimisperioodil kehtiva kvoodisüsteemi kaudu siseturul biodiislikütust.
The subsidy rate established with regard to this set of measures during the investigation period for the sampled exporting producers amounts to:
Lisaks ei kehtinud uurimisperioodil ühtegi biodiislikütuse tarnelepingut eksportivate tootjate suhtes.
Table 3
Seega ei saanud valimisse kaasatud eksportivad tootjad uurimisperioodil kasu ühestki kvoodisüsteemist.
The GOA's support to the biodiesel industry
Laenude ja ekspordirahastamise pakkumine soodustingimustel ja sooduslaenud
Company/group
Kaebuse esitaja väitis, et Banco de la Nación Argentina (BNA) on üks riigi suurimaid pankasid ja kuulub täielikult riigile.
Subsidy rate
Ta märkis, et Argentina valitsus juhib tegelikult BNAd igapäevaselt, kuna tal on volitused nimetada ametisse kõik juhatuse liikmed.
Government mandated purchase of domestic biodiesel for more than adequate remuneration and/or income or price support (Biodiesel Supply Agreement)
Kaebuse esitaja väitis, et BNA laenab raha mikro-, väikestele- ja keskmise suurusega ettevõtetele investeerimis- ja käibekapitaliks ning et need laenud anti soodustingimustel.
Introduction
Argentina valitsuse juurde tehtud kontrollkäigu ajal palus komisjon esitada andmed kõikide BNA ja teiste riigi osalusega pankade antud laenude kohta koos laenude tingimustega ja kehtestatud intressimääraga.
The complainant alleges that the GOA has concluded Biodiesel Supply Agreements (‘Agreements’) with biodiesel producers in Argentina, under Chapter II of the Biofuels Law of 2006 (law 26.093 of 2006).
Valimisse kaasatud äriühingutele antud laene analüüsiti ja võrreldi erasektorile kuuluvate pankade antud laenudega, et näha, kas laene anti soodustingimustel.
Those Agreements were designed to provide biodiesel to the domestic market given the blending mandate in force during the period since 2010.
Seda kontrolliti nii intressimäärade kui ka laenutingimuste puhul.
This mandate requires blending companies to purchase biodiesel and blend it with mineral diesel before sale.
Ei leitud ühtegi tõendit valimisse kaasatud eksportivatele tootjatele uurimisperioodi jooksul antud sooduslaenude kohta.
The GOA established individual and collective quotas for biodiesel to supply the domestic market, and the complainant alleges that parties to the Agreements include sampled exporting producers such as LDC, Vicentin and Renova.
Komisjon tegi järelduse, et valimisse kaasatud eksportivatele tootjatele ei antud uurimisperioodil sooduslaene.
The Agreements establish that producers with quotas are obliged to supply biodiesel to the blending companies at a price set by the GOA, at a level that deliberately ensures that the cost of production of the producers are covered, plus profit.
Valitsuse loobumine tavaliselt laekuvatest tuludest 2006. aasta biokütuste seaduse alusel
Based on the fixing of an artificially high price and quantity to be provided by the producers to the blending companies, the complainant alleges that this is a countervailable subsidy.
Kaebuse esitaja väitis, et 2006. aasta biokütuste seaduse artiklis 15 sätestatakse biokütuse tootjatele võimalus vähendada maksubaasi, mille alusel arvutatakse minimaalne eeldatav tulumaks.
Findings of the investigation
Kaebuse esitaja väitis ka, et sama seaduse artikliga 15.1 lubatakse kapitalikaupu kiiremini amortiseerida.
During its investigation the Commission found that no Biodiesel Supply Agreement had been signed since calendar year 2015.
Uurimisel leiti, et ükski valimisse kaasatud eksportiv tootja ei saanud uurimisperioodil kasu biokütuste seaduse artiklis 15 sätestatud soodushüvitistest.
This 2015 Agreement had not been extended and was no longer in force.
Valimisse kaasatud eksportivad tootjad ei kasutanud uurimisperioodil seda meedet ning seega tegi komisjon järelduse, et seda ei pea tasakaalustama.
However, under law 26.093 of 2006 the Ministry of Energy and Mining, as the Enforcement Authority of the blending mandate regime in force, has continued to allocate quotas and has continued to set the price at which the blending companies have to purchase biodiesel.
Provintsi tasandil maksuvabastused, mida võimaldab Cordoba provints
This has been done de facto in the absence of a Biodiesel Supply Agreement.
Õiguslik alus
During the investigation period, the Ministry of Energy and Mining allocated quotas, on the basis of estimated demand, to companies in Argentina with a capacity of up to 50000 metric tonnes of biodiesel per year.
Uurimisel leiti, et Cordoba provintsis asuvatele biokütuse tootjatele pakutakse maksuvabastusi.
None of the sampled exporting producers received a quota during the investigation period.
Provintsi seaduse 9397 5. ja 6. jaos sätestatakse provintsi tasandil maksudest vabastused projektide jaoks, mis hõlmavad biokütuste tootmist, arendamist ja säästvat kasutamist.
Given that none of the sampled exporting producers received a quota during the investigation period, none of these companies sold biodiesel on the domestic market through the quota system in force during the investigation period.
Komisjon ei leidnud mingeid tõendeid ning ka huvitatud isikud ei väitnud, et provintsi seadusega 9397 eelkõige biodiislikütuse tootmisharule pakutavad maksusoodustused on osa laiemast maksusoodustuste kavast, mis on Cordoba provintsis laialdaselt kättesaadav.
In addition, no Biodiesel Supply Agreement was in force during the investigation period with respect to the exporting producers.
Cordoba provintsis asuvad biodiislikütust tootvad äriühingud saavad 15 aasta jooksul kasu maksuvabastustest, mis on seotud tulumaksu, tempelmaksu, kinnisvaramaksu, haridussüsteemi rahastamise fondi maksu ja taristutööde rahastamise fondi maksuga.
Therefore, there was no benefit from any quota system received by the sampled exporting producers during the investigation period.
Nende maksuvabastuste eesmärk on tagada kasu omamaistele äriühingutele, mis toodavad biodiislikütust, nagu on sätestatud provintsi seaduses 9397.
Provision of loans and export financing on preferential terms and preferential lending
Ehkki üks valimisse kaasatud eksportiv tootja asus Cordoba provintsis, ei tootnud ta selles provintsis biodiislikütust.
The complainant asserted that the Banco de la Nación Argentina (‘BNA’) is one of the country's largest banks and is entirely state-owned.
Teised valimisse kaasatud eksportivad tootjad ei asunud selles provintsis.
It noted that the GOA effectively manages the BNA on a day-to-day basis through its authority to appoint all members of the board.
Komisjon tegi seega järelduse, et valimisse kaasatud eksportivad tootjad ei kasutanud uurimisperioodi jooksul seda maksuvabastust.
The complainant alleged that the BNA lends money to micro, small and medium enterprises for investment and working capital, and that these loans were made at preferential rates.
Provintsi tasandil maksuvabastused, mida võimaldab Buenos Airese provints
The loans granted to the sampled companies were examined and compared to the loans provided by privately owned banks, to see whether any lending was made at preferential terms.
Uurimisel leiti, et Buenos Airese provintsis asuvatele biokütuse tootjatele pakutakse maksuvabastusi.
This was examined in terms of interest rates and also loan conditions.
Samas ei asunud ükski valimisse kaasatud biodiislikütuse eksportiv tootja selles provintsis.
No evidence was found of any preferential lending to the sampled exporting producers during the period of investigation.
Komisjon leidis, et ükski valimisse kaasatud eksportiv tootja ei saanud uurimisperioodi jooksul kasu provintsi seaduses 13.719 sätestatud maksuvabastustest.
The Commission concluded that no preferential lending was provided to the sampled exporting producers during the investigation period.
Santiago del Estero provintsi edendamise ja tööstusarengu kava (PSPID) – provintsi seadus nr 6.750
Government revenue forgone or not collected under the Biofuels Law of 2006
Kaebuse esitaja väitis, et Santiago del Estero provintsis asuvad tööstused võisid saada kasu eri maksueelistest ja -vabastustest 2005. aastal vastu võetud provintsi seaduse 6.750 raames.
The complainant alleged that Article 15 of the 2006 Biofuels Law provides for the possibility for biofuel producers to reduce the tax base on which the minimum presumed income tax is calculated.
Ükski valimisse kaasatud eksportiv tootja ei asunud selles provintsis.
The complainant also alleged that Article 15.1 of the same law authorises accelerated depreciation for capital goods.
Komisjon leidis, et ükski valimisse kaasatud eksportiv tootja ei saanud kasu provintsi seaduses 6.750 sätestatud meetmetest.
The investigation found that none of the sampled exporting producers benefited from the promotional benefits set out in Article 15 of the Biofuels Law during the investigation period.
Louis Dreyfus Argentina ja General Lagose kohaliku omavalitsusüksuse vaheline kohalike maksude kokkulepe