natgillin/translations-raw huggingface dataset:
business decisions are made in response to market signals without significant State interference, and costs reflect market values,
poslovne odluke donose se kao odgovor na tržišne signale i bez znatnog uplitanja države, a troškovi odražavaju tržišne vrijednosti,
firms have one clear set of independently audited accounting records in line with international accounting standards (IAS) and applied for all purposes,
poduzeća imaju jedinstven i transparentan sustav računovodstvenih podataka koje revidiraju nezavisni revizori u skladu s međunarodnim računovodstvenim standardima (MRS), a koji se koristi za sve potrebe,
no significant distortions are carried over from the former non-market economy system,
nema znatnijeg narušavanja tržišnog natjecanja iz prijašnjeg sustava bez tržišnoga gospodarstva,
bankruptcy and property laws guarantee stability and legal certainty,
zakoni o stečaju i imovini jamče pravnu sigurnost i stabilnost,
exchange rate conversions are carried out at market rates.
promjena valuta provodi se po tržišnim stopama.
The investigation established that the applicant's accounting records were not in line with international accounting standards and that, therefore, the company's accounting practice does not fulfil the requirements of the second criterion.
Ispitnim postupkom utvrđeno je da računovodstveni podaci podnositelja zahtjeva nisu u skladu s međunarodnim računovodstvenim standardima i da društvo stoga u pogledu računovodstvene prakse ne ispunjava zahtjeve za drugi kriterij.
In particular, the applicant failed to report in its accounts the implementation of an incentive scheme for management staff in line with international accounting standards.
Štoviše podnositelj zahtjeva u svojim poslovnim knjigama nije knjižio provedbu programa poticaja za rukovodeće osoblje u skladu s međunarodnim računovodstvenim standardima.
As a consequence, the balance sheet did not faithfully represent the financial position of the company and the profit and loss account and cash flow statement were burdened by financial costs for which there was no justification.
Kao posljedica toga bilancom se nije vjerno predstavljao financijski položaj društva, a račun dobiti i gubitka te izvještaj o novčanom toku bili su opterećeni financijskim troškovima za koje nije bilo opravdanja.
Based on these considerations, the applicant could not be granted MET.
Na temelju tih razmatranja podnositelju zahtjeva nije mogao biti odobren MET.
The applicant and other interested parties were given an opportunity to comment on the above findings.
Podnositelj zahtjeva i druge zainteresirane strane imale su priliku iznijeti primjedbe na prethodno navedene zaključke.
The applicant pointed out that the incentive scheme should be booked in 2013, that it has no connection with the balance sheet of 2012 and that in 2012 the nature of the scheme was not yet determined.
Podnositelj zahtjeva naglasio je da bi se program poticaja trebao knjižiti u 2013., da nije povezan s bilancom za 2012. i da narav tog programa 2012. još nije bila utvrđena.
According to the applicant, such determination would be made in accordance with recommendations to be made by the auditors at the moment of the auditing exercise of the financial accounts for 2013 and could take the form of remuneration, interest on loan or quasi-contribution.
Prema podnositelju zahtjeva takvo utvrđivanje bilo bi u skladu s preporukama revizora u trenutku obavljanja revizije financijskih računa za 2013. i moglo bi biti u obliku naknade, kamata na zajmove ili kvazi-doprinosa.
No accounting entry, identifying the incentive scheme, was made during the financial year 2013 up to the time of the investigation (November 2013) either.
Niti tijekom financijske godine 2013. do trenutka ispitnog postupka (studeni 2013.) nije izvršeno knjiženje kojim bi se utvrdio program poticaja.
This absence of reporting in the accounts is serious.
Ovaj je nedostatak knjiženja u računima ozbiljne naravi.
Indeed, the total liabilities reported in the trial balance at the end of the IP, 31 July 2013, were significantly underreported since the total loan amount pledged by managers would have increased the figure of the liabilities by 14 %.
Ukupna pasiva u bruto bilanci na kraju razdoblja ispitnog postupka dana 31. srpnja 2013. nije se izvijestila u potpunosti. Njezin bi iznos, uzimajući u obzir cjelokupni iznos zajma za koji je jamčilo vodstvo, bio veći za 14 %.
Moreover, the profit and loss account of 2013 will contain financial costs for which there is no legal basis, since no incoming cash flow corresponding to the incentive scheme occurred and interests were nevertheless effectively paid in 2013.
Štoviše, račun dobiti i gubitka iz 2013. godine sadržavat će financijske troškove za koje ne postoji pravna osnova budući da ulazni novčani tok u pogledu programa poticaja nije zabilježen, a kamate su stvarno plaćene 2013.
It should also be noted that the nature of the scheme and the accounting thereof cannot depend on auditing qualification and that the booking thereof should be correctly made in a timely manner and not retrospectively.
Treba napomenuti i da narav programa te njegovo vođenje ne može ovisiti o kvalifikaciji revizora te da se knjiženje treba pravilno i pravovremeno izvršiti, a ne naknadno.
Therefore, a failure to report with accuracy the financial position and flows related to the scheme, cannot be considered to be in line with international accounting standards.
Stoga se netočno izvješćivanje o financijskom položaju i tokovima povezanima s programom ne može smatrati u skladu s međunarodnim računovodstvenim standardima.
In reaction to the disclosure of the Commission's findings, the applicant reiterated its request for MET, without however bringing any new argument.
Kao odgovor na objavu zaključaka Komisije podnositelj zahtjeva ponovio je svoj zahtjev za MET, ali pritom nije dostavio nove dokaze.
The findings on the MET determination are therefore confirmed.
Stoga se zaključci o utvrđivanju MET-a potvrđuju.
According to Article 2(7)(a) of the basic Regulation, for non-market economy countries and, to the extent that MET could not be granted, for countries in transition, normal value has to be established on the basis of the price or constructed value in an analogue country.
U skladu s člankom 2. stavkom 7. točkom (a) Osnovne uredbe za zemlje bez tržišnoga gospodarstva, te u mjeri u kojoj se MET nije mogao dodijeliti, u zemljama u tranziciji uobičajena vrijednost mora se odrediti na temelju cijene ili izračunane vrijednosti u analognoj zemlji.
As announced in the Regulation (EU) No 809/2013, the Commission envisaged using Japan as an analogue country for the purpose of establishing normal value for the applicant in the event that it was not granted market economy treatment and as it was done in the investigation which led to the imposition of measures by the original Regulation.
Kao što je navedeno u Uredbi (EU) br. 809/2013 Komisija je predvidjela Japan kao analognu zemlju za utvrđivanje uobičajene vrijednosti za podnositelja zahtjeva u slučaju da mu nije bila odobrena primjena tretmana tržišnog gospodarstva i kao što je bilo učinjeno u ispitnom postupku kojim je došlo do uvođenja mjera iz izvorne uredbe.
Interested parties were invited to comment on the appropriateness of Japan as an analogue country and did not submit any comments.
Zainteresirane strane pozvane su da iznesu primjedbe o prikladnosti Japana kao analogne zemlje i nisu dostavile nikakve primjedbe.
The Commission also contacted producers in the United States of America, but did not obtain any cooperation.
Komisija je stupila u kontakt i s proizvođačima iz Sjedinjenih Američkih Država, ali nije došlo ni do kakve suradnje.
Consequently, Japan is considered to be an appropriate analogue country.
Kao posljedica toga Japan se smatra prikladnom analognom zemljom.
One producer in Japan agreed to cooperate and submitted the requested information.
Jedan proizvođač iz Japana pristao je na suradnju i dostavio tražene informacije.
In accordance with Article 2(2) of the basic Regulation, the Commission first examined whether the Japanese producer's domestic sales of TCCA to independent customers were representative.
U skladu s člankom 2. stavkom 2. Osnovne uredbe Komisija je najprije ispitala je li prodaja japanskog proizvođača TCCA-e nezavisnim kupcima na domaćem tržištu bila reprezentativna.
In this respect, it was found that the total volume of such sales was equal to at least 5 % of the total volume of applicant's export sales to the Union.
U tom pogledu utvrđeno je da je ukupni obujam takve prodaje iznosio najmanje 5 % ukupnog obujma prodaje za izvoz u Uniju podnositelja zahtjeva.
The Commission subsequently examined whether there were types of TCCA sold domestically by the Japanese cooperating producer that were sufficiently comparable to the types sold by the applicant for export to the Union.
Nakon toga Komisija je ispitala postoje li vrste TCCA-e koje taj japanski proizvođač prodaje na domaćem tržištu koje bi bile dovoljno usporedive s vrstama koje podnositelj zahtjeva prodaje za izvoz u Uniju.
The Commission identified the types of TCCA found to be identical or directly comparable to the type sold for export to the Union by the applicant.
Komisija je utvrdila vrste TCCA-e i smatra ih jednakima ili izravno usporedivima s vrstama koje podnositelj zahtjeva prodaje za izvoz u Uniju.
It was also established that these types were sold at profitable levels and in the ordinary course of trade by the Japanese company and that the domestic sales prices could be considered for the determination of the normal value.
Utvrđeno je i da se te vrste prodaju na profitabilnoj razini i na uobičajeni način trgovanja japanskih društava te da se domaće prodajne cijene mogu uzeti u obzir za utvrđivanje uobičajene vrijednosti.
Therefore, normal value was based on the actual domestic price, calculated as a weighted average, of the product types of TCCA deemed comparable.
Stoga se uobičajena vrijednost vrsta proizvoda TCCA, temeljena na stvarnoj domaćoj cijeni i izračunana kao ponderirani prosjek, smatra usporedivom.
As the product concerned was exported directly to independent customers in the Union, the export price was established in accordance with Article 2(8) of the basic regulation, i.e. on the basis of the export prices actually paid or payable for the product when sold for export to the Union.
Budući da se dotični proizvod izvozio izravno nezavisnim kupcima u Uniji, izvozna cijena utvrđena je u skladu s člankom 2. stavkom 8. Osnovne uredbe, tj. na temelju stvarno plaćene izvozne cijene ili naplative cijene za proizvod koji se prodaje za izvoz u Uniju.
The normal value and export prices were compared on an ex-works basis and at the same level of trade.
Uobičajena vrijednost i izvozne cijene uspoređene su s obzirom na cijenu franko tvornica na istoj razini trgovine.
For the purpose of ensuring a fair comparison between the normal value and the export price, account was taken, in accordance with article 2(10) of the basic Regulation, of differences which affected price comparability.
U skladu s člankom 2. stavkom 10. Osnovne uredbe radi osiguranja poštene usporedbe između uobičajene vrijednosti i izvozne cijene uzele su se u obzir razlike kojima se utječe na usporedivost cijena.
For this purpose, transport costs and packaging expenses were removed from both the Chinese export prices and the Japanese cooperating producer's domestic sales prices.
U tu svrhu su se troškovi prijevoza i pakiranja isključili iz kineskih izvoznih cijena i iz domaćih prodajnih cijena tog japanskog proizvođača.
As provided for under Article 2(11) of the basic Regulation, the dumping margin was established on the basis of a comparison of a weighted average normal value by type with the weighted average export price of the corresponding type of the product concerned.
Kako je predviđeno člankom 2. stavkom 11. Osnovne uredbe, dampinška marža utvrđena je na temelju usporedbe ponderirane prosječne uobičajene vrijednosti prema vrsti s ponderiranom prosječnom izvoznom cijenom odgovarajuće vrste dotičnog proizvoda.
This comparison showed the existence of dumping.
Ta usporedba pokazala je postojanje dampinga.
The dumping margin for the applicant, expressed as a percentage of the net, free-at-Union-frontier price was found to be 32,8 %.
Dampinška marža podnositelja zahtjeva, izražena kao postotak neto cijene franko granica Unije, iznosila je 32,8 %.
D. AMENDMENT OF MEASURES BEING REVIEWED
D. IZMJENA MJERA KOJE SE REVIDIRAJU
In view of the findings of the investigation and in accordance with the lesser duty rule, it is concluded that a definitive anti-dumping measure should be imposed for the applicant at the level of the dumping margin found, which in this case is lower than the injury margin in the original case.
S obzirom na zaključke ispitnog postupka i u skladu s pravilom niže pristojbe zaključeno je da bi trebalo uvesti konačnu antidampinšku mjeru za podnositelja zahtjeva na razini utvrđene dampinške marže, koja je u tom slučaju niža od marže štete u izvornom slučaju.
E. REGISTRATION
E. EVIDENTIRANJE
In the light of the above findings, the anti-dumping duty applicable to the applicant shall be levied retroactively on imports of the product concerned which have been made subject to registration pursuant to Article 3 of Regulation (EU) No 809/2013.
U svjetlu navedenih zaključaka antidampinška pristojba koja se primjenjuje na podnositelja zahtjeva naplaćuje se retroaktivno na uvoz dotičnog proizvoda koji je bio podložan registraciji u skladu s člankom 3. Uredbe (EU) br. 809/2013.
F. DISCLOSURE AND DURATION OF THE MEASURES
F. OBJAVA I TRAJANJE MJERA
The parties concerned were informed of the essential facts and considerations on the basis of which it was intended to impose on imports of TCCA from the applicant an amended definitive anti-dumping duty and to levy this duty retroactively on imports made subject to the registration.
Strane na koje se odnosi postupak bile su obaviještene o bitnim činjenicama i razmatranjima na temelju kojih je bilo namjeravano uvođenje izmijenjene konačne antidampinške pristojbe na uvoz TCCA-e od podnositelja zahtjeva i retroaktivno naplaćivanje te pristojbe za uvoz podložan registraciji.
Comments were received from the applicant, however, as explained above, they were not of a nature to change the above conclusions.
Podnositelj zahtjeva dostavio je primjedbe, međutim kao što je objašnjeno, one nisu bile takve naravi da bi se njima moglo promijeniti navedene zaključke.
This review does not affect the date on which the measures imposed by Implementing Regulation (EU) No 1389/2011 will expire.
Ova revizija ne utječe na datum kada istječu mjere uvedene Provedbenom uredbom (EU) br. 1389/2011.
G. OPINION OF THE COMMITTEE
G. MIŠLJENJE ODBORA
In Article 1(2) of Implementing Regulation (EU) No 1389/2011 the following row shall be inserted into the table:
U članku 1. stavku 2. Provedbene uredbe (EU) br. 1389/2011 sljedeći redak umeće se u tablicu:
‘Liaocheng City Zhonglian Industry Co. Ltd
„Liaocheng City Zhonglian Industry Co. Ltd
As stipulated in Article 1(3) of Implementing Regulation (EU) No 1389/2011, the application of the individual duty shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, which shall conform to the requirements set out in the Annex to that Regulation.
Kako je utvrđeno člankom 1. stavkom 3. Provedbene uredbe (EU) br. 1389/2011, primjena pojedinačne pristojbe uvjetuje se dostavljanjem carinskim tijelima država članica valjanog računa koji mora biti u skladu sa zahtjevima utvrđenima u Prilogu toj Uredbi.
If no such invoice is presented, the anti-dumping duty rate applicable to ‘all other companies’ mentioned in the table of Article 1(2) of Implementing Regulation (EU) No 1389/2011 shall apply.
U slučaju nedostavljanja takvog računa, primjenjuje se stopa antidampinške pristojbe koja je primjenjiva na „sva druga trgovačka društva” iz tablice u članku 1. stavku 2. Provedbene uredbe (EU) br. 1389/2011.
The duty hereby imposed shall also be levied retroactively on imports of the product concerned which have been registered pursuant to Article 3 of Regulation (EU) No 809/2013.
Ovime uvedena pristojba naplaćuje se i retroaktivno na uvoz dotičnog proizvoda koji je bio evidentiran u skladu s člankom 3. Uredbe (EU) br. 809/2013.
These imports are not subject to the condition of presentation of a commercial invoice since they were registered.
Taj uvoz ne podliježe uvjetu dostavljanja računa jer je bio evidentiran.
The customs authorities are hereby directed to cease the registration of imports of the product concerned originating in the People's Republic of China produced and sold for export to the Union by Liaocheng City Zhonglian Industry Co. Ltd
Carinska tijela ovime se upućuju na prekid evidentiranja uvoza dotičnog proizvoda podrijetlom iz Narodne Republike Kine koji društvo Liaocheng City Zhonglian Industry Co. Ltd. proizvodi i prodaje za izvoz u Uniju.
Done at Brussels, 23 May 2014.
Sastavljeno u Bruxellesu 23. svibnja 2014.
OJ L 229, 28.8.2013, p. 2.
SL L 229, 28.8.2013., str. 2.
The scheme was contractually concluded upon between the company and the management in 2012.
Program je na temelju ugovora sklopljen između društva i rukovodećeg osoblja u 2012.
However, there was no indication of it in the audited accounts of 2012, not even in the notes to the financial accounts.
Međutim u revidiranim izvještajima iz 2012. nije bilo nikakvih naznaka o njemu, čak ni u bilješkama uz financijske račune.
As a consequence, the 2013 financial costs will be 9 times higher than the costs reported for 2012.
Kao posljedica toga financijski troškovi za 2013. bit će devet puta veći od iznosa troškova prijavljenih za 2012.
Therefore, the financial information contained in the accounts did not provide for a reliable and faithful representation of the financial position of the company.
Stoga se financijskim podacima iz računa financijski položaj društva nije prikazao pouzdano i vjerno.
Commission Implementing Regulation (EU) No 570/2014
Provedbena uredba Komisije (EU) br. 570/2014
of 26 May 2014
оd 26. svibnja 2014.
terminating the partial reopening of the anti-dumping investigation concerning imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia
o prekidu djelomičnog ponovnog otvaranja antidampinškog ispitnog postupka u vezi s uvozom određenih masnih alkohola i njihovih mješavina podrijetlom iz Indije, Indonezije i Malezije
Having regard to Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community [1] (‘the basic Regulation’), and in particular Article 9(4) thereof,
uzimajući u obzir Uredbu Vijeća (EZ) br. 1225/2009 od 30. studenoga 2009. o zaštiti od dampinškog uvoza iz zemalja koje nisu članice Europske zajednice [1] („Osnovna uredba”), a posebno njezin članak 9. stavak 4.,
The Council, by Implementing Regulation (EU) No 1138/2011 [2] imposed a definitive anti-dumping duty on imports of certain fatty alcohols and their blends (‘FOH’) originating in India, Indonesia and Malaysia (‘definitive Regulation’).
Vijeće je Provedbenom uredbom (EU) br. 1138/2011 [2] uvelo konačnu antidampinšku pristojbu na uvoz određenih masnih alkohola i njihovih mješavina podrijetlom iz Indije, Indonezije i Malezije („Konačna uredba”).
The definitive Regulation was preceded by Commission Regulation (EU) No 446/2011 [3] imposing a provisional anti-dumping duty on imports of FOH originating in India, Indonesia and Malaysia (‘provisional Regulation’).
Konačnoj je uredbi prethodila Uredba Komisije (EU) br. 446/2011 [3] o uvođenju privremene antidampinške pristojbe na uvoz određenih masnih alkohola i njihovih mješavina podrijetlom iz Indije, Indonezije i Malezije („Privremena uredba”).
The findings that led to the imposition of the definitive anti-dumping duties will be referred to as ‘the findings of the original investigation’.
Nalazi koji su doveli do uvođenja konačnih antidampinških pristojbi navodit će se u nastavku teksta kao „nalazi početnog ispitnog postupka”.
On 21 January 2012, PT Ecogreen Oleochemicals, an Indonesian exporting producer of FOH, Ecogreen Oleochemicals (Singapore) Pte.
Dana 21. siječnja 2012. društva PT Ecogreen Oleochemicals, indonezijski proizvođač izvoznik masnih alkohola i njihovih mješavina, Ecogreen Oleochemicals (Singapore) Pte.
Ltd and Ecogreen Oleochemicals GmbH (herein jointly referred to as ‘Ecogreen’) lodged an application (case T- 28/12) before the General Court for the annulment of the definitive Regulation as far as the anti-dumping duty with regard to Ecogreen was concerned.
Ltd. i Ecogreen Oleochemicals GmbH (dalje u tekstu zajedno „grupacija Ecogreen”) podnijela su pred Općim sudom (predmet T-28/12) zahtjev za poništenje Konačne uredbe u mjeri u kojoj se odnosi na antidampinšku pristojbu za grupaciju Ecogreen.
Ecogreen contested the adjustment made on the basis of Article 2(10)(i) of the basic Regulation to its export price for the purpose of comparing that export price with the company's normal value.
Grupacija Ecogreen osporila je prilagodbu njezine izvozne cijene izvršenu na temelju članka 2. stavka 10. točke (i) Osnovne uredbe u svrhu usporedbe te izvozne cijene s uobičajenom vrijednošću za to društvo.
In case T-249/06 (Interpipe Nikopolsky Seamless Tubes Plant Niko Tube ZAT (Interpipe Niko Tube ZAT) and Interpipe Nizhnedneprovsky Tube Rolling Plant VAT (Interpipe NTRP VAT) v. Council of the European Union), the General Court annulled Article 1 of Regulation (EC) No 954/2006 with regard to Interpipe NTRP VAT, inter alia, on the grounds of a manifest error of assessment in making the adjustment based on Article 2(10)(i) and with regard to Interpipe Niko Tube ZAT on other grounds.
U predmetu T-249/06 (Interpipe Nikopolsky Seamless Tubes Plant Niko Tube ZAT (Interpipe Niko Tube ZAT) i Interpipe Nizhnedneprovsky Tube Rolling Plant VAT (Interpipe NTRP VAT) protiv Vijeća Europske unije) Opći sud poništio je članak 1. Uredbe br. 954/2006 u pogledu društva Interpipe NTRP VAT među ostalim na temelju očite pogreške procjene u izvršavanju prilagodbe na temelju članka 2. stavka 10. točke (i) te u pogledu društva Interpipe Niko Tube ZAT zbog drugih razloga.
On 16 February 2012, the Court of Justice rejected the appeal lodged by the Council and the Commission (Joined Cases C-191/09 P and C-200/09 P).
Sud je 16. veljače 2012. odbio žalbu koju su podnijeli Vijeće i Komisija (spojeni predmeti C-191/09 P i C-200/09 P).
Given that the factual circumstances for Ecogreen were similar to those of Interpipe NTRP VAT in respect of the adjustment made pursuant to Article 2(10)(i) of the basic Regulation, it was considered appropriate to re-calculate the dumping margin of Ecogreen without making an adjustment pursuant to Article 2(10)(i).
S obzirom na to da su činjenične okolnosti za grupaciju Ecogreen bile slične onima za društvo Interpipe NTRP VAT u pogledu prilagodbe izvršene na temelju članka 2. stavka 10. točke (i) Osnovne uredbe, smatralo se primjerenim ponovno izračunati dampinšku maržu grupacije Ecogreen bez prilagodbe na temelju članka 2. stavka 10. točke (i)
Council Implementing Regulation (EU) No 1241/2012 of 11 December 2012 amending Implementing Regulation (EU) No 1138/2011 imposing a definitive duty and collecting definitively the provisional duty imposed on imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia [4] was therefore published on 21 December 2012, with retroactive application as from 12 November 2011 (‘amending Regulation’).
Stoga je 21. prosinca 2012. objavljena Provedbena uredba Vijeća (EU) br. 1241/2012 od 11. prosinca 2012. [4] o izmjeni Provedbene uredbe (EU) br. 1138/2011 o uvođenju konačne antidampinške pristojbe i konačnoj naplati privremene pristojbe uvedene na uvoz određenih masnih alkohola i njihovih mješavina podrijetlom iz Indije, Indonezije i Malezije, s retroaktivnom primjenom od 12. studenoga 2011. („Uredba o izmjeni”).
The dumping margin therein established for Ecogreen was de minimis in accordance with Article 9(3) of the basic Regulation.
Njome utvrđena dampinška marža za grupaciju Ecogreen bila je de minimis u skladu s člankom 9. stavkom 3. Osnovne uredbe.