natgillin/translations-raw huggingface dataset:
Even if these products also have hydraulic systems and steel chassis, these are of different size, shape or lifting capacity than the ones used in hand pallet trucks and would thus not fall under the product concerned as defined above.
Tudi v primeru, ko imajo ti izdelki hidravlične sisteme in jeklene šasije, so te druge velikosti, oblike in imajo drugačno dvižno zmogljivost od tistih, ki se uporabljajo za ročne vozičke za premeščanje palet in zato ne sodijo v zadevni izdelek, kot je opredeljen zgoraj.
Therefore, on the basis of the information available and as set out above, it appears highly unlikely that the hydraulics and/or chassis of hand pallet trucks could be integrated as such in other products.
Tako se zdi na podlagi razpoložljivih informacij, kot je bilo navedeno zgoraj, skoraj nemogoče, da bi se hidravlike in/ali šasije ročnih vozičkov za premeščanje palet, lahko kot take vstavile v druge izdelke.
Consequently, the comments of the interested parties were analysed, but they did not justify changing the provisional conclusion on the product concerned as set out in recital 10.
Posledično so bile pripombe zainteresiranih strank analizirane, vendar niso upravičile spremembe začasnega zaključka o zadevnem izdelku, kakor je določen v zgornji uvodni izjavi (10).
No differences were found between the product concerned and the hand pallet trucks and their essential parts produced and sold on the domestic market of Canada, the analogue country.
Ugotovljene niso bile nobene razlike med zadevnim izdelkom in ročnimi vozički za premeščanje palet in njihovimi osnovnimi deli, proizvedenimi in prodanimi na domačem trgu Kanade, ki je služila kot analogna država.
Indeed, these hand pallet trucks and their essential parts have the same basic physical characteristics and uses as those exported to the Community.
V resnici imajo ti ročni vozički za premeščanje palet in njihovi osnovni deli enake osnovne fizične značilnosti in enak način uporabe kot tisti, izvoženi v Skupnost.
Likewise, no differences were found between the product concerned and the hand pallet trucks and their essential parts produced by the complainants and sold on the Community market.
Prav tako niso bile ugotovljene nobene razlike med zadevnim izdelkom in ročnimi vozički za premeščanje palet in njihovimi osnovnimi deli, ki so bili proizvedeni in prodani na trgu Skupnosti s strani pritožnikov.
They both share the same physical characteristics and uses.
Oboji imajo enake osnovne fizične značilnosti in enak način uporabe.
Consequently, hand pallet trucks and their essential parts sold on the domestic market of Canada, as well as hand pallet trucks and their essential parts produced and sold in the Community are considered as alike to the product concerned within the meaning of Article 1(4) of the basic Regulation.
Posledično se ročne vozičke za premeščanje palet in njihove osnovne dele, proizvedene in prodane na domačem trgu Kanade in ročne vozičke za premeščanje palet in njihove osnovne dele, ki so bili proizvedeni in prodani na trgu Skupnosti šteje kot podobne zadevnim izdelkom v smislu člena 1(4) osnovne uredbe.
Market economy treatment (MET)
Obravnava kot tržno gospodarstvo („MET“)
Pursuant to Article 2(7)(b) of the basic Regulation, in anti-dumping investigations concerning imports originating in the PRC, normal value shall be determined in accordance with paragraphs 1 to 6 of the said Article for those producers which were found to meet the criteria laid down in Article 2(7)(c) of the basic Regulation, i.e. where it is shown that market economy conditions prevail in respect of the manufacture and sale of the like product.
Na podlagi člena 2(7)(b) osnovne uredbe se normalna vrednost pri protidampinških preiskavah v zvezi z uvozom iz LRK, določi v skladu z odstavki 1 do 6 navedenega člena za tiste proizvajalce, za katere je bilo ugotovljeno, da izpolnjujejo pogoje, določene v členu 2(7)(c) osnovne uredbe, tj. kadar se izkaže, da pogoji tržnega gospodarstva prevladujejo v smislu proizvodnje in prodaje podobnega izdelka.
Briefly, and for ease of reference only, these criteria are set out in a summarised form below:
Ti kriteriji so na kratko navedeni spodaj v strnjeni obliki, zaradi boljše preglednosti:
business decisions and costs are made in response to market conditions, and without significant State interference;
odločitve podjetij glede stroškov se sprejemajo kot odziv na tržne pogoje in brez večjega vmešavanja države;
accounting records are independently audited, in line with international accounting standards and applied for all purposes;
podjetja imajo računovodske evidence, ki se pregledujejo neodvisno, v skladu z mednarodnimi računovodskimi standardi in se uporabljajo v vse namene;
there are no significant distortions carried over from the former non-market economy system;
ni bistvenih izkrivljanj, ki se prenaša še iz predhodnega sistema netržnega gospodarstva;
legal certainty and stability is provided by bankruptcy and property laws;
pravno varnost in stabilnost za delovanje podjetij zagotavljajo stečajno pravo in pravo lastninskih razmerij;
currency exchanges are carried out at the market rate.
se pretvorbe glede menjalnega tečaja izvajajo po tržnem tečaju.
Four Chinese producers requested MET pursuant to Article 2(7)(b) of the basic Regulation and replied to the MET claim form for exporting producers within the given deadlines.
Štirje kitajski proizvajalci so zahtevali MET na podlagi člena 2(7)(b) osnovne uredbe in izpolnili obrazec zahtevka MET za proizvajalce izvoznike v danih rokih.
The Commission sought all information deemed necessary and verified all information submitted in the MET applications at the premises of the companies in question.
Komisija je pridobila vse potrebne informacije in preverila vse informacije, navedene v vlogah MET, v prostorih zadevnih podjetij.
For all four companies it was established that, overall, their decisions regarding prices and costs were made without significant state interference, within the meaning of Article 2(7)(c) and that costs and prices reflected market values.
Za vsa štiri podjetja je bilo ugotovljeno, da so bile njihove odločitve o cenah in stroških sprejete brez pomembnejšega vmešavanja države, v smislu člena 2(7)(c) in da stroški in cene odražajo tržne vrednosti.
Their production costs and financial situation were not subject to significant distortions carried over from the former non-market economy system, there were bankruptcy and property laws guaranteeing legal certainty and stability and the exchange rate conversions were carried out at the market rate.
Njihovi proizvodni stroški in finančno stanje niso bili predmet pomembnejših izkrivljanj, prenesenih iz nekdanjega netržnega gospodarskega sistema, obstajali so stečajni predpisi in predpisi o lastninskih razmerjih, ki so zagotavljali pravno varnost in stabilnost ter pretvorba valut je potekala po tržni stopnji.
However, none of the four companies fulfilled criterion 2, concerning the existence of independently audited accounts which are in line with international accounting standards (IAS).
Vendar pa nobeno od štirih podjetij ni izpolnilo kriterija 2 v zvezi z obstojem neodvisno revidiranih računov, ki so v skladu z mednarodnimi računovodskimi standardi („IAS“).
The companies were found to be in breach of one or several of the following standards: IAS 1, IAS 2, IAS 8, IAS 16, IAS 21, IAS 32 and IAS 36.
Pri podjetjih se je ugotovila kršitev enega ali več naslednjih standardov: IAS 1, IAS 2, IAS 8, IAS 16, IAS 21, IAS 32 in IAS 36.
Consequently, it was concluded that none of the following four companies fulfilled the conditions set out in Article 2(7)(c) of the basic Regulation:
Na podlagi tega je bilo zaključeno, da nobeno od naslednjih štirih podjetij ne izpolnjuje pogojev iz člena 2(7)(c) osnovne uredbe:
The exporting producers concerned and the Community industry were given an opportunity to comment on the above findings.
Proizvajalci izvozniki in industrija Skupnosti so imeli možnost podati pripombe na zgoraj navedene ugotovitve.
All four exporting producers argued that the determination was wrong and that they should be granted MET.
Vsi štirje proizvajalci uvozniki so trdili, da je bila ugotovitev napačna in da bi jim moral biti odobren MET.
One of the exporting producers argued that the ultimate objective of Article 2(7) of the basic Regulation is to establish whether the companies respond to market signals without State interference.
Eden od proizvajalcev izvoznikov je zagovarjal stališče, da je bistveni cilj člena 2(7) osnovne uredbe ugotoviti, ali se podjetja odzivajo na tržne signale brez vmešavanja države.
The five criteria under Article 2(7)(c) of the basic Regulation, in particular criterion 2 concerning accounting standards, should therefore always be interpreted in the light of this ultimate objective.
Pet kriterijev iz člena 2(7)(c) osnovne uredbe in zlasti kriterij 2 v zvezi z računovodskimi standardi, bi bilo zato treba vedno interpretirati v luči tega bistvenega cilja.
Since no State interference was established, the company should be granted MET.
Ker ni bilo ugotovljeno vmešavanje države, bi podjetju morali odobriti MET.
It is noted that the five criteria listed under Article 2(7)(c) of the basic Regulation are independent of each other and each one of them needs to be met in order for the MET to be granted.
Pet kriterijev, naštetih v členu 2(7)(c) osnovne uredbe je neodvisnih drug od dru, pri čemer mora biti za odobritev MET izpolnjen prav vsak od njih.
State interference as such is mentioned neither as an independent criterion nor as one which could override other criteria.
Vmešavanje države kot tako ni navedeno niti kot samostojni kriterij niti kot kriterij, ki bi lahko prevladal nad drugimi.
Indeed, if lack of State interference as such would be sufficient for MET to be granted, no other criteria would be necessary.
Če bi bilo nevmešavanje države dovolj za odobritev MET, potem drugi kriteriji sploh ne bi bili potrebni.
Moreover, the apparent lack of enforcement of the IAS and the accounting rules applicable in the PRC can be also seen as a form of State interference in the normal operation of a market economy.
Poleg tega pa imamo lahko očitno neuveljavitev IAS in računovodskih pravil, ki se uporabljajo v LRK, prav tako za obliko vmešavanja države v normalno delovanje tržnega gospodarstva.
One of the exporting producers argued that the Commission had not made its decision on the MET within the three months’ deadline provided for in Article 2(7)(c) of the basic Regulation.
Eden od proizvajalcev izvoznikov je zagovarjal stališče, da Komisija ni sprejela odločitve o MET v roku treh mesecev, ki je predviden v členu 2(7)(c) osnovne uredbe.
This exporting producer also alleged that the Commission had already received and verified its dumping questionnaire response before deciding on the merits of the MET claim, and this casts serious doubt as to the motivation of the Commission to reject the MET claim.
Ta proizvajalec izvoznik je prav tako domneval, da je Komisija že prejela in preverila izpolnjen vprašalnik o dampingu preden je odločila o upravičenosti zahtevka za MET, kar naj bi resno postavljalo pod vprašanje motivacijo Komisije za zavrnitev zahtevka za MET.
As regards the argument concerning the three months’ deadline, it is noted that at the initiation stage of the present case, using sampling provisions was foreseen due to the large number of exporting producers involved.
Glede argumenta v zvezi s trimesečnim rokom je bila ugotovljeno, da je bila v začetni fazi tega primera predvidena uporaba določb o vzorčenju zaradi velikega števila vpletenih proizvajalcev izvoznikov.
However, due to lack of cooperation by most of the exporting producers, it was later decided that sampling was not necessary and that only the cooperating exporting producers would be investigated both as regards MET and dumping.
Vendar pa je bilo zaradi pomanjkanja sodelovanja večine proizvajalcev izvoznikov kasneje odločeno, da vzorčenje ni potrebno in da se bodo vključili v preiskavo samo sodelujoči proizvajalci izvozniki, tako glede dampinga kot glede MET.
This procedure delayed the investigation, following which it was for practical reasons decided to carry out the on-the-spot verifications of both MET claims and the anti-dumping questionnaires at the same time.
Ta postopek je povzročil zamudo v preiskavi, zaradi česar se je iz praktičnih razlogov opravljalo istočasno preverjanje na kraju samem tako zahtevkov za MET kot protidampinških vprašalnikov.
Moreover, in this respect it is noted that the non-respect of such deadline does not entail any apparent legal consequences and that the abovementioned exporter did not claim any negative impact due to the longer period needed for the MET determination.
Poleg tega je bilo v tem smislu ugotovljeno, da neupoštevanje tega roka nima pravnih posledic in da zgoraj navedeni izvoznik ni zatrjeval negativnih posledic zaradi daljšega obdobja, potrebnega za ugotovitev MET.
In addition, all MET claims received were deficient and required a number of substantial clarifications and additional information which delayed the investigation.
Poleg tega so bili vsi zahtevki za MET nepopolni in so zahtevali veliko število vsebinskih razjasnitev ter dodatnih informacij, kar je povzročilo zamudo v preiskavi.
In fact, three exporters, including the exporter which brought the argument under discussion, submitted further comments following the completion of the MET assessment.
Dejansko so trije izvozniki, vključno z izvoznikom, ki je sprožil obravnavano vprašanje, predložili nadaljnje pripombe, po zaključku presoje MET.
Given the above it was concluded that a valid MET determination could be made or adopted also after the three months period in this case.
Glede na zgoraj navedeno je bilo zaključeno, da se lahko v tem primeru poda ali sprejme veljavna presoja MET tudi po preteku trimesečnega roka.
As regards the argument concerning the verification of the questionnaire response, it is noted that the basic Regulation does not stipulate that the dumping investigation shall only start after the MET determination.
Glede argumenta v zvezi s preverjanjem izpolnjenega vprašalnika je bilo ugotovljeno, da osnovna uredba ne določa sprožitve protidampinške preiskave šele po ugotovitvi MET.
In fact, Articles 5(10) and 6(2) of the basic Regulation require that all relevant information including the dumping questionnaire responses, has to be submitted within 40 days from initiation or 37 days from the selection of any sample, if sampling is used.
Pravzaprav člena 5(10) in 6(2) osnovne uredbe zahtevata predložitev vseh zadevnih informacij, vključno z izpolnjenimi vprašalniki o dampingu, 40 dni od začetka ali 37 dni od izbora katerega koli vzorca, če se uporablja vzorčenje.
This is in all cases before any MET determination is made.
To je v vseh primerih pred ugotovitvijo MET.
The Commission examines all MET claims on their own merits and on the basis of the criteria set out in Article 2(7)(c) of the basic Regulation.
Komisija preuči vse zahtevke MET glede na njihovo lastno utemeljitev in na podlagi kriterijev, določenih v členu 2(7)(c) osnovne uredbe.
Dumping investigations are normally run in parallel with MET claims.
Preiskave dampinga običajno potekajo vzporedno z zahtevki MET.
Three exporting producers argued that because they had accounts audited by an independent accounting firm which are in line with Chinese GAAP, criterion 2 must be fulfilled.
Tri proizvajalke izvoznice so zagovarjale stališče, da izpolnjujejo kriterij 2, saj so njihove račune revidirala neodvisna računovodska podjetja, v skladu s kitajskim GAAP.
They also argued that their practice of not converting their foreign exchange into renminbi on a daily basis was in line with the requirements of IAS 21.
Prav tako so trdile, da je njihovo dnevno nezamenjavanje tuje valute v kitajsko v skladu z zahtevami IAS 21.
They argued that because the Chinese renminbi is pegged to the US dollar it made no difference whether conversions were done on a yearly or daily basis.
Trdile so, da ni razlike med dnevno ali letno zamenjavo valute, saj je kitajska valuta vezana na ameriški dolar.
In addition, two exporting producers argued that IAS 21 permitted deviations from the normal rule if exchange rates do not fluctuate significantly.
Poleg tega sta dve proizvajalki izvoznici zagovarjali stališče, da IAS 21 dovoljuje odstopanja od pravila, če ni pomembnejših nihanj v menjalnih tečajih.
It is noted that according to the criteria of Article 2(7)(c) of the basic Regulation, the Commission shall examine whether the accounts of the companies are audited in line with IAS.
V skladu s kriteriji člena 2(7)(c) osnovne uredbe bo Komisija preučila, ali so bili računi podjetij revidirani v skladu z IAS.
The compliance or non-compliance with the Chinese standards is not decisive in the context of an individual MET assessment.
Izpolnjevanje ali neizpolnjevanje kitajskih standardov ni odločilno pri posamezni presoji MET.
However, it is noted that as regards two of the four companies investigated, the notes of auditors in their annual reports indicated that the accounts were prepared in breach of the Chinese accounting standards.
Vendar pa je bilo ugotovljeno, da sta dve od štirih podjetij, vključenih v preiskavo, kršili kitajske računovodske standarde, po ugotovitvah revizorjev in na podlagi njihovih letnih poročil.
As regards the comparison with the US dollar, two issues are relevant: firstly, even if the majority of the transactions of the companies investigated were in US dollars, the companies which failed to meet the IAS 21 also had transactions in other currencies, and in these cases the fluctuations could be considerable.
Glede primerjave z ameriškim dolarjem sta pomembna dva dejavnika: prvič, čeprav bi bila večina transakcij podjetij, vključenih v preiskavo, v ameriških dolarjih, bi imela podjetja, ki niso izpolnila IAS 21, tudi transakcije v drugih valutah in v teh primerih bi bila nihanja precejšnja.
In addition, it is noted that significant export sales of the companies concerned were made to markets other than the Community, and since the investigation concerns only the Community market, such transactions have not been verified.
Poleg tega je bilo ugotovljeno, da je bil pomemben del prodaje v izvoz zadevnih podjetij, namenjen na druge trge in ne na trg Skupnosti in ker preiskava zadeva samo trg Skupnosti, se te transakcije niso preverjale.
Secondly, it is not relevant whether, looking back at a certain period, one notes retrospectively that there were minor fluctuations.
Drugič, ni pomembno, ali gledano za nazaj na neko obdobje naknadno ugotovimo, da so bila nihanja majhna.
This cannot be known at the beginning of the same period, a year or even more, when the companies concerned fixed the currencies exchange rates to be used for recording export sales in their accounts.
Tega ni mogoče ugotoviti na začetku istega obdobja, čez leto ali še več, ko je zadevno podjetje določilo menjalne tečaje, ki so bili uporabljeni pri beleženju prodaj v izvoz v njihovih računih.
Since there can be movements that have not been foreseen and which can have a considerable impact on the companies pricing and revenue, an exchange rate fixed in advance cannot be in line with the practice of companies operating under market economy conditions.
Ker lahko pride do nepredvidenih gibanj, ki imajo lahko precejšen vpliv na določanje cen in dohodek podjetja, vnaprej določen menjalni tečaj ne more biti skladen s prakso podjetij, ki delujejo pod pogoji tržnega gospodarstva.
As regards the requirements of IAS 21, it is noted that IAS 21 provides for as follows: ‘A foreign currency transaction should be recorded, on initial recognition in the reporting currency, by applying to the foreign currency amount the exchange rate between the reporting currency and the foreign currency at the date of the transaction.’ A following explanation is also provided for in relation to this standard: ‘The exchange rate at the date of the transaction is often referred to as the spot rate.
Glede zahtev v zvezi z IAS 21 je bilo ugotovljeno, da IAS 21 določa naslednje: „Transakcija v tuji valuti mora biti zabeležena, pri prvotni zaznambi v poročani valuti, tako da se za znesek v tuji valuti uporabi menjalni tečaj med poročano valuto in tujo valuto na dan transakcije.“ V zvezi s tem standardom velja naslednje pojasnilo: „Menjalni tečaj na dan transakcije se pogosto imenuje trenutni tečaj.
For practical reasons, a rate that approximates the actual rate at the date of the transaction is often used, for example, an average rate for a week or a month might be used for all transactions in each foreign currency occurring during that period. However, if exchange rates fluctuate significantly, the use of an average rate for a period is unreliable’.
Zaradi praktičnih razlogov se pogosto uporablja tečaj, ki približuje dejanski tečaj na dan transakcije, na primer povprečni tedenski tečaj ali mesečni tečaj se lahko uporabi za transakcije v posamezni tuji valuti, ki potekajo v tem obdobju.
Consequently, IAS 21 makes it clear that in principle daily rates are to be used.
Vendar če menjalni tečaji močno nihajo, je uporaba povprečnega tečaja na obdobje nezanesljiva.“ Posledično, IAS 21 jasno določa, da se načeloma uporabljajo dnevni tečaji.
Weekly or monthly averages are only allowed as approximate rates to the actual rate of the date of transaction if exchange rates do not fluctuate significantly.
Tedenska ali mesečna povprečja so dovoljena samo kot približne stopnje dejanskim stopnjam na dan transakcije, če pri menjalnih tečajih ni večjih nihanj.
In the present case however, the companies updated their accounting rate once a year or even less frequently.
V pričujočem primeru, pa so podjetja prilagajala svoje računovodske stopnje enkrat letno ali celo manj pogosto.
Such practice cannot be considered to be in line with IAS 21.
Tako delovanje ni v skladu z IAS 21.
Moreover, even the Chinese accounting standards require the use of daily or monthly exchange rates in such case.
Poleg tega celo kitajski računovodski standardi zahtevajo uporabo dnevnih ali mesečnih menjalnih tečajev v teh primerih.
Therefore, the fact that the auditors had not commented on the practice concerning foreign currency transactions above, indicates that the audit was not carried out in accordance with the IAS.
Zato že samo dejstvo, da revizorji niso imeli pripomb na prakso v zvezi s transakcijami v tuji valuti, kaže, da revizija ni bila izvedena v skladu z IAS.
This casts doubts on the reliability of the accounting data.
To meče dvom na zanesljivost računovodskih podatkov.
Consequently, it is concluded that the comments arguing that MET should be granted are not justified.
Posledično se sklepa, da pripombe, v zvezi z odobritvijo MET niso utemeljene.
Individual treatment
Posamezna obravnava
Further to Article 2(7)(a) of the basic Regulation, a country-wide duty, if any, is established for countries falling under that article, except in those cases where companies are able to demonstrate, in accordance with Article 9(5) of the basic Regulation, that their export prices and quantities as well as the conditions and terms of the sales are freely determined, that exchange rates are carried out at market rates, and that any State interference is not such as to permit circumvention of measures if exporters are given different rates of duty.
Nadalje po členu 2(7)(a) osnovne uredbe se dajatev za celo državo, če sploh, določi za države, ki sodijo pod naveden člen, razen ko lahko podjetja v skladu s členom 9(5) osnovne uredbe izkažejo, da so njihove izvozne cene in količine ter pogoji prodaje svobodno določeni, da se menjalni tečaji izvajajo po tržnem tečaju in da morebitno vmešavanje države ni take narave, da bi omogočalo obid ukrepov, če je izvoznikom določena druga stopnja dajatve.
The four exporting producers, as well as requesting MET, also claimed individual treatment (IT) in the event they were not granted MET.
Štirje proizvajalci izvozniki so poleg MET zahtevali tudi posamezno obravnavo („PO“), če zahtevi po MET ne bi bilo ugodeno.