natgillin/translations-raw huggingface dataset:
That measure was not used during the investigation period by the sampled exporting producers and thus the Commission concluded it did not need to be countervailed.
Kaebuse esitaja väitis, et eksportiva tootja Louis Dreyfus Argentina ja General Lagose kohaliku omavalitsusüksuse vahel kehtib kohalike maksude kokkulepe.
Provincial tax exemptions provided by the Province of Cordoba
Kokkulepe avaldati kui kohaliku omavalitsusüksuse korraldus 26/2016.
Legal basis
Selles kokkuleppes sätestatakse, et Louis Dreyfus Argentina maksab General Lagose kohalikule omavalitsusüksusele iga kuu kindla summa selle asemel, et maksta oma brutotulust protsentuaalset (0,5 %) maksu.
The complainant alleged that the Province of Cordoba provided provincial tax exemptions to the biodiesel industry under Provincial Act 9397, passed in 2007.
Uurimisel leiti, et kokkulepe oli uurimisperioodil endiselt jõus.
The Act provides that projects approved by the Enforcement Authority for the production, development and sustainable use of biofuels will be exempt for 15 years from payment of taxes.
General Lagose kohaliku omavalitsusüksuse esindajatega peetud arutelul leidis komisjon, et kokkulepe kehtib kuni 2020. aastani.
The investigation found that the tax exemptions were available to biofuel producers located in the province of Cordoba.
LDC kontrollimise ajal Buenos Aireses kontrollis komisjon LDC poolt kohalike maksude tasumist ning sellise maksu hinnangut, mis oleks tulnud tasuda, kui kokkulepe ei oleks kehtinud.
Provincial Act 9397 provides under Sections 5 and 6 for exemptions from provincial taxes for projects for the production, development and sustainable use of biofuels.
Komisjon leidis, et summa, mille LDC maksis kohalikule omavalitsusele 2017. aasta eest, oli suurem kui summa, mida LDC oleks maksnud tavapärase maksuõiguse alusel.
The Commission did not find any evidence, and interested parties did not allege either, that the tax benefits provided through Provincial Act 9397 specifically to the biodiesel industry is part of a broader scheme of tax benefits widely available in the province of Cordoba.
Seega leidis komisjon, et LDC ei saanud uurimisperioodil sellest meetmest kasu.
Companies producing biodiesel located in the province of Cordoba benefit from tax exemptions for 15 years from income tax, stamp duty, real estate tax, fund for the financing of the education system tax and fund for the financing of works of infrastructure tax.
Protsentuaalne maksumäära alandamine dokumendi Pacto Fiscal alusel (dekreet 14/1994)
Those tax exemptions are intended to benefit domestic companies producing biodiesel, as set out in the Provincial Act 9397.
Kaebuse esitaja väidab, et Pacto Fiscal, mis on avaldatud dekreediga 14/1994, näeb ette maksuvabastuse.
Although one exporting producer within the sample was located in the province of Cordoba, it was not producing biodiesel in that province.
Pacto Fiscal ehk föderaalne tööhõive, tootmise ja kasvu pakt, mis on sõlmitud föderaalse riigi ja provintside vahel, oli provintside ja riigi valitsuse vahel sõlmitud kokkulepe, millega kehtestati teatavad põhimõtted provintside maksupoliitika jaoks.
The other sampled exporting producers were not located in that province.
Pacto Fiscal on raamleping, mis nõuab seda, et provintsi seadusega rakendatakse selle põhimõtted.
Therefore, the Commission concluded that that tax exemption was not used by the sampled exporting producers during the investigation period.
Komisjon on seega leidnud, et Pacto Fiscal kui selline on juba arutatud provintsi tasandil maksukavadega juba kasutusele võetud.
Provincial tax exemptions provided by the Province of Buenos Aires
Komisjon ei ole seega tuvastanud eraldi kasu selle meetme alusel.
The complainant alleged that the province of Buenos Aires established a provincial Law 13.719 which adheres to the 2006 Biofuels Law, to exempt beneficiaries from the payment of taxes if they are qualified and registered as biofuels producers under the 2006 Law.
Samas nagu muud meetmed, millega kehtestatakse maksusoodustus omamaisele biodiislikütuse tootmisharule, on see meede oluline kui üks meetmetest, mille Argentina valitsus on kavandanud selle tootmisharu toetamiseks.
The investigation found that the tax exemptions were available to biofuel producers located in the province of Buenos Aires.
Kinnisvaramaksu vabastus Santa Fe tööstusseaduse alusel: kinnisvaramaksu tasumisest vabastus tööstuse edendamist käsitleva provintsi seaduse nr 8.478/1979 (artikkel 4) alusel; provintsi tasandil maksuvabastused, mida võimaldab Santa Fe provints; Santa Fe tempelmaksu vabastuse artikkel 183.29 ja Santa Fe eksportmüügi käibemaksuvabastuse artikkel 127
However, none of the sampled exporting producers of biodiesel were located in the province.
Kaebuse esitaja väitis, et Santa Fe provints sätestas mitmed maksuvabastused kodumaise biodiislikütuse tootmisharule provintsi seaduse 8.478 artiklitega 183.29 ja 127 ning Santa Fe provintsi seadusega 12.692.
The Commission found that none of the sampled exporting producers benefited from the tax exemptions set out in the Provincial Law 13.719 during the period of investigation.
Uurimisel leiti, et seadusele 8.478 ning artiklitele 183.29 ja 127 oli järgnenud provintsi seadus 12.692 või need olid muul viisil sellega asendatud.
Province of Santiago del Estero System of Promotion and Industrial Development (PSPID) — Provincial Law No 6.750
Provintsi seadusega 12.692 sätestatakse provintsi tasandil maksudest vabastused omamaiste äriühingute jaoks, kes tegelevad taastuvenergiaga seotud toodete uurimise, arendamise, loomise, tootmise ja kasutamisega ning eelkõige biodiislikütuse tootmisega.
The complainant alleged that industries in the province of Santiago del Estero could benefit from various tax advantages and exemptions under the framework of Provincial Law 6.750, passed in 2005.
Biokütuse tootmist on konkreetselt nimetatud provintsi seaduses 12.692 artikli 5 punkti d alusel.
None of the sampled exporting producers were located in that province.
Komisjon ei leidnud mingeid tõendeid ning ka huvitatud isikud ei väitnud, et selle meetmega konkreetsele tootmisharude kategooriale, sealhulgas biodiislikütuse tootmisharule pakutavad maksusoodustused on osa laiemast maksusoodustuste programmist, mis on Santa Fe provintsis laialdaselt kättesaadav.
The Commission found that none of the sampled exporting producers benefited from the measures set out in the Provincial Law 6.750 during the period of investigation.
Santa Fe provintsis asuvad biodiislikütust tootvad äriühingud saavad 15 aasta jooksul kasu maksuvabastustest, mis on seotud tulumaksu, tempelmaksu, kinnisvaramaksu ja sõidukimaksuga.
Agreement on municipal taxes between Louis Dreyfus Argentina and the Municipality of General Lagos
See maksuvabastus puudutab omamaiseid äriühinguid, kes toodavad biodiislikütust, nagu on sätestatud provintsi seaduses 12.692.
The complainant alleged that there is an agreement on municipal taxes between the exporting producer Louis Dreyfus Argentina and the municipality of General Lagos.
Maksuvabastus on seega subsiidium, mis tuleneb Argentina valitsuse loobutud tulust ja on de jure omane teatavatele tootmisharudele, sealhulgas omamaisele biodiislikütuse tootmisharule.
The agreement was published as Municipal Ordinance 26/2016.
See on seega tasakaalustavast subsiidiumist saadud kasu.
That agreement provides that Louis Dreyfus Argentina pays a monthly lump sum to the municipality of General Lagos, rather than pay a percentage (0,5 %) of its gross revenue.
Tasakaalustatava subsiidiumi summa arvutamisel lähtuti kasust, mida subsiidiumi saaja uurimisperioodil sai.
The investigation found that the agreement was still in force during the investigation period.
Arvutatud kasu on tavalise maksumäära alusel makstav maksu kogusumma, millest on maha arvatud uurimisperioodi jooksul valimisse kaasatud eksportivate tootjate poolt tegelikult tasutud maksu kogusumma.
In discussion with representatives of the municipality of General Lagos, the Commission found that the agreement would be valid until 2020.
Pärast teabedokumendi ja sellele lisatud arvutuste avalikustamist valimisse kaasatud eksportivatele tootjatele ning lõplike järelduste avalikustamist väitis kaks äriühingut, et jaotusbaas peaks olema erinev (võrreldes sojapõhiste toodete kogukäibega või kogu Santa Fe provintsis toimuva tööstusliku tegevuse käibega).
During the verification of LDC in Buenos Aires, the Commission checked the payment of municipal taxes by LDC, and the estimation of the tax that would have been due had the agreement not been in force.
Kuna äriühingud said maksuvabastuse üksnes tulenevalt oma biodiislikütuse toodangust, käsitas komisjon seda vabastust biodiislikütuse tootmise suhtes konkreetsena ning tegi seega järelduse, et seda vabastust tuleks kohaldada üksnes biodiislikütuse käibe ning mitte äriühingu kogukäibe suhtes.
The Commission found that the amount that LDC paid to the municipality for 2017 was higher than the amount LDC would have paid under the standard tax law.
Tabel 4
Therefore, the Commission found that LDC did not benefit from that measure during the period of investigation.
Provintsi tulu, millest on loobutud Santa Fe provintsi seaduste alusel
Percentage tax rate reduction under the ‘Pacto Fiscal’ (Decree 14/1994)
Järeldus subsideerimise kohta
The complainant alleges that the Pacto Fiscal, as published by Decree 14/1994, provides for exemptions of taxes.
Komisjon arvutas kooskõlas alusmääruse sätetega tasakaalustatavate subsiidiumide summad valimisse kaasatud eksportivate tootjate kohta, uurides iga subsiidiumi või subsiidiumide kava, ning liitis kõnealused summad, et arvutada iga eksportiva tootja subsiidiumide kogusumma uurimisperioodil.
The Pacto Fiscal, or ‘Federal Pact for Employment, Production and Growth held between the Federal State and the Provincial States’ was an agreement between the provinces and the National Government that established certain principles for provincial tax policy.
Subsiidiumide kogusumma arvutamiseks arvutas komisjon kõigepealt subsideerimise osakaalu, milleks oli subsiidiumisumma protsendimäär äriühingu kogukäibest.
The Pacto Fiscal is a framework agreement that requires a provincial law to implement its principles.
Seejärel kasutati seda protsendimäära vaatlusaluse toote uurimisperioodi jooksul liitu eksportimiseks eraldatud subsiidiumi arvutamiseks.
The Commission has therefore found that this Pacto Fiscal had been itself put into practice by the provincial tax schemes already discussed.
Pärast seda arvutati subsiidiumi summa uurimisperioodi jooksul liitu eksporditud vaatlusaluse toote tonni kohta ning alljärgnevad marginaalid arvutati protsendimäärana sama ekspordi CIF-väärtusest tonni kohta.
The Commission has therefore found no separate benefit under that measure.
Vastavalt alusmääruse artikli 15 lõikele 3 arvutati valimist välja jäänud koostööd tegevate äriühingute subsiidiumide kogusumma valimis sisalduvate koostööd tegevate eksportivate tootjate tasakaalustavate subsiidiumide kaalutud keskmisena, välja arvatud tähtsusetud summad ning subsiidiumid, millele kohaldatakse alusmääruse artikli 28 lõike 1 sätteid.
Yet, like other measures setting up tax benefits for the domestic biodiesel industry, that measure is relevant as part of the GOA's set of measures engineered to support this industry.
Komisjon arvestas siiski järeldusi, mis olid seotud Argentina valitsuse toetusega biodiislikütuse tootmisharule, ehkki pidi subsideerimise olemasolu kindlaksmääramisel osaliselt toetuma kättesaadavatele faktidele.
Real Estate exemption under the Santa Fe Industrial Law: exemption from paying real estate tax under Provincial Law No 8.478/1979 (Article 4) of Industrial Promotion; Provincial tax exemptions provided by the Province of Santa Fe; Article 183.29 Santa Fe Stamp Tax Exemption and Article 127 Santa Fe turnover tax exemption for export sales
Komisjon leidis tõepoolest, et kättesaadavad faktid, mida nende juhtumite puhul kasutati, ei mõjutanud oluliselt teavet, mis oli vajalik subsideerimise summa õiglaseks arvutamiseks, sest komisjon kasutas impordiandmeid, mida valimisse kaasatud eksportivad tootjad esitasid.
The complainant alleged that the Province of Santa Fe provided various tax exemptions to the domestic biodiesel industry through Provincial Law 8.478, Article 183.29, Article 127 and the Santa Fe provincial law 12.692.
Eksportijaid, kellel ei palutud uurimisel koostööd teha, ei kahjusta selle lähenemisviisi kasutamine.
The investigation found that Law 8.478, and Article 183.29 and Article 127 had been superseded or otherwise replaced by Provincial law 12.692.
Arvestades Argentina eksportivate tootjate suurt koostöövalmidust, seati kõigi muude äriühingute puhul summa valimisse kaasatud äriühingute puhul määratud suurima summa tasemele.
Provincial law 12.692 provides for exemptions from provincial taxes for domestic companies involved in the research, development, generation, production and use of products related to renewable energy, and in particular the production of biodiesel.
Kõigi muude äriühingute puhul kehtivat summat kohaldatakse ka nende äriühingute suhtes, kes ei teinud uurimises koostööd.
Biofuel production is specifically mentioned in Provincial law 12.692 under Article 5(d).
Pärast lõplike järelduste avalikustamist väitsid kõik eksportivad tootjad, et komisjon peaks arvutama subsiidiumisummad, võttes arvesse biodiisli ekspordimaksu kui sojaubade ekspordimaksust saadud kasu tasaarveldust.
The Commission did not find any evidence, and interested parties did not allege either, that the tax benefits provided through that measure specifically to a category of industries, including the biodiesel industry, is part of a broader programme of tax benefits widely available in the province of Santa Fe.
Komisjon lükkas selle tagasi, kuna puuduvad tõendid, et Argentina valitsus kehtestas biodiislile ekspordimaksu, et „tasakaalustada“ tegelikust maksumusest väiksema tasu eest saadud sojaubadest tekkinud kasu.
Companies producing biodiesel located in the province of Santa Fe benefit from tax exemptions for 15 years from income tax, stamp duty, real estate tax and vehicle duties.
Samad eksportivad äriühingud taotlesid ka dumpinguvastaste tollimaksude kohandamist.
That tax exemption concerns domestic companies producing biodiesel, as set out in the Provincial law 12.692.
Komisjon leidis, et kõnealuse kohanduse tegemiseks puudub õiguslik alus, kuna ei evita tõendeid, et dumpinguvastased tollimaksud võivad eksportivatele tootjatele antud subsiidiume tasakaalustada.
The tax exemption is therefore a subsidy due to the revenue foregone by the GOA, and de jure specific to certain industries, including the domestic biodiesel industry.
See väide lükati igal juhul tagasi, sest eksportivad tootjad ei olnud uurimisperioodi jooksul dumpinguvastast tollimaksu tegelikult maksnud.
It is therefore a benefit from a countervailable subsidy.
Tabel 5
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
Tasakaalustatavate subsiidiumide summa
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax actually paid during the investigation period by the sampled exporting producers.
Muud koostööd teinud äriühingud
Following the disclosure of the information document and the accompanying calculations to the sampled exporting producers as well as following final disclosure, two of the companies claimed that the allocation base should be different (over the total turnover of soybean based products or over the turnover of all industrial activities in the Province of Santa Fe).
Kõik teised äriühingud
As the companies only received the tax exemption because of their biodiesel production, the Commission considered this exemption specific to the production to biodiesel and, therefore, concluded that this exemption should only be allocated to the turnover of biodiesel and not to the total turnover of the company.
KAHJU
Table 4
Liidu tootmisharu ja liidu biodiislikütuse toodangu määratlus
Provincial revenue foregone under Santa Fe Provincial laws
Uurimisperioodil tootsid samasugust toodet liidus 54 tootjat, kes olid EBB liikmed, ning veel 196 teadaolevat mitteliikmest tootjat.
Conclusion on subsidisation
Kõik need tootjad moodustavad seega liidu tootmisharu alusmääruse artikli 9 lõike 1 tähenduses.
The Commission calculated the amount of countervailable subsidies in accordance with the provisions of the basic Regulation for the sampled exporting producers by examining each subsidy or subsidy programme, and added these figures together to calculate a total amount of subsidisation for each exporting producer for the investigation period.
Nagu on märgitud põhjenduses 19, kaasas komisjon esialgu valimisse kolm liidu tootjat, kelle toodang moodustab 19 % samasuguse toote kogutoodangust liidus.
To calculate the overall subsidisation, the Commission first calculated the percentage subsidisation, being the subsidy amount as a percentage of the company's total turnover.
Nagu märgitud põhjenduses 20, sai komisjon mitu märkust esialgse valimi kohta.
This percentage was then used to calculate the subsidy allocated to exports of the product concerned to the Union during the investigation period.
Esialgsesse valimisse kuulusid kolm välja pakutud liidu tootjat: Bioagra-Oil SA (Poola), Masol Iberia Biofuel, S.L.U.
The subsidy amount per tonne of product concerned exported to the Union during the investigation period was then calculated, and the margins below calculated as a percentage of the Costs, Insurance and Freight (‘CIF’) value of the same exports per tonne.
(Hispaania) ja Saipol (Prantsusmaa).
In accordance with Article 15(3) of the basic Regulation, the total subsidy amount for the cooperating companies not included in the sample was calculated on the basis of the total weighted average amount of countervailing subsidies established for the cooperating exporting producers in the sample with the exclusion of negligible amounts as well as the amount of subsidies established for items which are subject to the provisions of Article 28(1) of the basic Regulation.
CARBIO märkis, et kõik kolm väljapakutud liidu tootjat on valimisse kaasamiseks sobimatud.
However, the Commission did not disregard findings related to the GOA's support to biodiesel industry, even if it had to rely partially on facts available to determine the existence of subsidisation.
CARBIO kinnitas muu hulgas, et Saipol kasutab peamiselt üksnes Prantsusmaalt saadud rapsiseemet, samal ajal kui maksimaalseks tõhususeks peaks äriühing eri liiki lähteaineid segama.
Indeed, the Commission considered that the facts available and used in those cases did not substantially affect the information needed to determine the amount of subsidisation in a fair manner, since the Commission used the import data provided by the sampled exporting producers.
CARBIO märkis lisaks, et Masol kasutab peamiselt siirdehinnaga palmiõli, mida ta saab oma Indoneesia emaettevõtjalt.
Exporters who were not asked to cooperate in the investigation will not be prejudiced by using this approach.
Mis puutub Bioagra-Oili, siis viitas CARBIO piiratud toorainevalikule, mis sellel äriühingul on, tingituna konkreetsest riiklikust taastuvenergia direktiivi rakendamisest Poolas.
Given the high rate of cooperation of Argentinian exporting producers, the amount for ‘all other companies’ was set at the level of the highest amount established for the sampled companies.
CARBIO väitis ka, et ADM Hamburg AG või Verbio on liidu tootjate valimi puhul tüüpilised äriühingud.
The ‘all other companies’ amount will be applied to those companies which did not cooperate in the investigation.
CARBIO märkis lisaks seoses Verbioga, et see äriühing on puhas biodiislikütuse tootja (ilma vertikaalselt lõimitud purustamisvaldkonnata) ning et see äriühing asub Saksamaa-Poola piiril, teenindab laiemat Ida-Euroopa turgu, sealhulgas osa Poola turust, kus ei kohaldata eespool nimetatud õigusakte.
Following final disclosure, all exporting producers claimed that the Commission should calculate the subsidy amounts by taking into account the export tax on biodiesel as an offset to the benefit received from the export tax on soybeans.
Kaebuse esitaja selgitas, et ei Saipol ega Masol ei kasuta üksnes üht liiki lähteainet.
This was rejected by the Commission as there was no evidence that the GOA imposed an export tax on biodiesel to ‘offset’ the benefit received from the soybeans provided for less than adequate remuneration.
Uurimine kinnitas, et mõlemad äriühingud – nii Saipol kui ka Masol – kasutavad tõepoolest oma tootmises rohkem kui üht lähteainet.
The same exporting companies also requested an adjustment for anti-dumping duties.
Saadud märkuste alusel otsustas komisjon jätta Saipoli ja Masol Iberia Biofueli valimisse.
The Commission considered that there was no legal basis for granting this adjustment, as there is no evidence that anti-dumping duties can offset subsidies granted upon exporting producers.
Tingituna asjaolust, et komisjon ei saanud vastuväiteid põhjenduses 312 esitatud väite kohta, et Bioagra Oilil on piiratud valik tooraineid, otsustas komisjon asendada selle äriühingu liidu tootjate valimis äriühinguga Verbio Vereinigte BioEnergie AG (Saksamaa).
In any event, this claim was rejected because no anti-dumping duties were actually paid by the exporting producers during the IP.
Komisjon tegi kindlaks, et liidu biodiislikütuse kogutoodang uurimisperioodil oli ligikaudu 13 miljonit tonni.
Amount of countervailable subsidies
Liidu biodiislikütuse toodang (tonnides)
Other cooperating companies
Allikas: EBB.
All other companies
Uurimisperiood
INJURY
Liidu kogutoodang
Definition of the Union industry and Union biodiesel production
Indeks
During the investigation period, 54 producers in the Union that were members of the EBB and a further 196 known non-member producers manufactured the like product.
Tabelis 6 esitatud liidu biodiislikütuse kogutoodangu näitajad põhinevad EBB-lt saadud andmetel.
All these producers constitute the ‘Union industry’ within the meaning of Article 9(1) of the basic Regulation.
EBB kogub toodangu kohta andmeid, mida ta saab oma liikmetelt, kelle toodang moodustab ligikaudu 70 % biodiislikütuse tootmisest liidus.
As indicated in recital (19), the Commission provisionally selected three Union producers in the sample representing 19 % of the total Union production of the like product.
Mis puutub mitteliikmetest tootjatesse, kelle toodang moodustab ligikaudu 30 % biodiislikütuse toodangust liidus, siis ta kogub toodangu kohta teavet asjaomastelt riigi tootmisharu ühingutelt ja muudest avalikult kättesaadavatest allikatest.
As referred to in recital (20), the Commission received a number of comments on the provisional sample.
EBB kogutud andmete metoodikat ja õigsust kontrolliti alusmääruse artikli 26 kohaselt EBB valdustesse tehtud kontrollkäikude ajal.
The provisional sample consisted of the three proposed Union producers: Bioagra-Oil SA (Poland), Masol Iberia Biofuel, S.L.U.
Komisjon ei saanud huvitatud isikutelt nende andmete kohta märkusi.
(Spain) and Saipol (France).
Ajavahemikul 2014–2016 suurenes liidu biodiislikütuse kogutootmine järk-järgult 5 %.
CARBIO indicated that all three proposed Union producers are unsuitable for inclusion in the sample.
Uurimisperioodil võib täheldada märkimisväärsemat toodangu kasvu, kui tootmismaht suurenes veel kümme protsendipunkti.
CARBIO mentioned, inter alia, that Saipol almost exclusively uses rapeseed from France, whereas for maximum efficiency the company should blend various types of feedstock.
Liidu tootmine uurimisperioodil ei suurenenud samas tempos kui liidu tarbimine, tingituna Argentinast liitu suunduvast subsideeritud impordist, mis algas uurimisperioodi lõpus.
CARBIO further indicated that Masol uses predominantly palm oil at transfer prices from its Indonesian parent company.
Liidu biodiislikütuse tarbimine
With regard to Bioagra-Oil, CARBIO referred to the limited choice of raw material this company has, due to the specific national implementation of the Renewable Energy Directive in Poland.
Komisjon tegi liidu biodiislikütuse tarbimise kindlaks EBB esitatud teabe ning impordi ja ekspordi statistika alusel.