natgillin/translations-raw huggingface dataset:
As far as criterion 2 is concerned it was established on the spot that fundamental International Accounting Standards (IAS) principles and in particular IAS 1 were disregarded (i.e. accrual principle, off-setting, lack of fair representation of transactions, wrong reporting of basic information relating to the tax regime applicable to the company) both in the accounts and in their audit, which put into question the reliability of the company’s accounts.
Glede merila 2 se šteje, da je bilo na kraju samem ugotovljeno, da niso bili upoštevani osnovni mednarodni računovodski standardi („IAS“), še zlasti IAS 1 (tj. časovna razmejitev, nasprotna vknjižba, ne dovolj objektiven prikaz transakcij, napačno poročanje o osnovnih informacijah v zvezi z davčnim režimom družbe), tako v računovodskih evidencah kot pri reviziji le-teh, zaradi česar so se pojavili dvomi glede zanesljivosti računovodskih evidenc družbe.
Consequently, it was concluded that the company has not shown that it fulfils criterion 2.
Zato je bilo sklenjeno, da družba ni dokazala izpolnjevanja merila 2.
As far as criterion 3 is concerned, it was established on the spot that the company was benefiting from specific tax schemes carried over from the non market economy system.
Glede merila 3 je bilo na kraju samem ugotovljeno, da je družba imela ugodnosti od specifičnih davčnih shem, prenesenih iz sistema ne-tržnega gospodarstva.
The investigation also revealed the existence of significant distortions with respect to land use rights (LUR) relevant to the applicant pointing to the conclusion that the land use rights does not correspond to market economy conditions.
S preiskavo so bila ugotovljena tudi velika izkrivljanja glede pravic do uporabe zemljišč („LUR“) v zvezi z vložnikom, zato je bilo sklenjeno, da pravica do uporabe zemljišč ni skladna z razmerami tržnega gospodarstva.
Account taken of all the above, it was consequently concluded that the company has not shown that it fulfils criterion 3.
Glede na zgoraj navedeno je bilo zato sklenjeno, da družba ni dokazala izpolnjevanja merila 3.
The applicant and the Union industry were given an opportunity to comment on the above findings.
Vložnik in industrija Unije sta imela možnost predložiti pripombe na navedene ugotovitve.
The Union industry agreed with the above findings but also claimed that the Commission should have evaluated the impact of distorted steel prices on the Chinese market.
Industrija Unije se je strinjala z navedenimi ugotovitvami, vendar je tudi trdila, da bi Komisija morala oceniti učinek izkrivljenih cen jekla na kitajskem trgu.
With regard to Criterion 2, the applicant claimed that it complies with the IAS and, with regards to Criterion 3, it submitted comments and explanations concerning its tax regime and the LUR issues raised by the Commission.
Glede merila 2 je vložnik trdil, da izpolnjuje standarde IAS, v zvezi z merilom 3 pa je predložil pripombe in pojasnila v zvezi s svojim davčnim režimom in vprašanji glede LUR, ki jih je postavila Komisija.
With respect to the comments of the Union industry it is noted that the issue of distorted steel prices on the Chinese market was not investigated due to the other clear shortcomings found with respect to MET.
V zvezi s pripombami industrije Unije se opozarja, da vprašanje izkrivljenih cen jekla na kitajskem trgu ni bilo preučeno zaradi drugih očitnih pomanjkljivosti, ugotovljenih v zvezi s TGO.
No conclusion is therefore reached on this point.
O tem zato ni bila sprejeta nobena ugotovitev.
The Commission carefully reviewed and examined the comments submitted by the applicant.
Komisija je pozorno pregledala in preučila pripombe, ki jih je predložil vložnik.
With respect to Criterion 2 the explanations provided did not undermine the factual basis on which the accounting discrepancies were established while the explanations of the applicable IAS rules were found to be not relevant.
Glede merila 2, pojasnila vložnika niso spremenile dejstev, na podlagi katerih so bile ugotovljene nedoslednosti, za pojasnila ustreznih pravil IAS pa je bilo ugotovljeno, da niso relevantna.
As regards Criterion 3 and in particular the protection fee, customs duty and VAT exemptions, the explanations and information provided by the applicant were accepted.
Glede merila 3 in zlasti pristojbine za zaščito obrežja, carin in oprostitev TVA, so bila pojasnila in informacije, ki jih je zagotovil vložnik, sprejete.
Nevertheless other explanations and information provided by the applicant could not undermine the clear shortcomings linked to Criterion 3, namely that the allocation of land is linked to business undertakings, the construction of public facilities without compensation and the lack of LUR price variation in time.
Vendar pa druga pojasnila in informacije, ki jih je predložil vložnik, ne spreminjajo ugotovitev o očitnih pomanjkljivostih, povezanih z merilom 3, zlasti da se zemljišča dodeljujejo zasebnim družbam, da se javni objekti gradijo brez nadomestila in da se cene LUR niso dovolj gibale.
In view of the remaining clear shortcomings linked to Criterion 3, this criterion continues not to be met.
Glede na ostale očitne pomanjkljivosti, povezane z merilom 3, se še naprej šteje, da to merilo ni bilo izpolnjeno.
On the basis of the above, it was concluded that the applicant has not shown that it fulfils all the criteria set out in Article 2(7)(c) of the basic Regulation and, thus, could not be granted MET.
Na podlagi zgoraj navedenega je bilo sklenjeno, da vložnik ni dokazal izpolnjevanja vseh meril iz člena 2(7)(c) osnovne uredbe, zato mu ni bilo možno odobriti TGO.
Pursuant to Article 9(5) of the basic Regulation, a country-wide duty, if any, is established for countries falling under Article 2(7)(a), except in those cases where companies are able to demonstrate that they meet all criteria set out in Article 9(5) of the basic Regulation and can thus be granted IT.
V skladu s členom 9(5) osnovne uredbe se za države, ki jih zajema člen 2(7)(a) iste uredbe, po potrebi uvede dajatev na ravni države razen v primerih, ko družbe dokažejo izpolnjevanje vseh meril iz njenega člena 9(5), in se jim zato odobri IO.
Greenwood Houseware claimed IT in the event that it would not be granted MET.
Družba Greenwood Houseware je zaprosila tudi za IO, če ji ne bi bila odobrena TGO.
On the basis of the information available, it was established that the company fulfilled the requirements foreseen in Article 9(5) of the basic Regulation.
Na podlagi razpoložljivih informacij je bilo ugotovljeno, da družba izpolnjuje zahteve iz člena 9(5) osnovne uredbe.
It was therefore concluded that the applicant could be granted IT.
Zato je bilo sklenjeno, da se vložniku lahko odobri IO.
According to Article 2(7)(a) of the basic Regulation, in case of imports from non-market-economy countries and to the extent that MET could not be granted, for countries specified in Article 2(7)(b) of the basic Regulation, normal value should be established on the basis of the price or constructed value in an analogue country.
V skladu s členom 2(7)(a) osnovne uredbe je pri uvozu iz držav z netržnim gospodarstvom in kadar ni mogoče odobriti TGO za države iz člena 2(7)(b) osnovne uredbe normalno vrednost treba določiti na podlagi cene ali konstruirane vrednosti v primerljivi državi.
In the notice of initiation the Commission indicated its intention to use Turkey as an appropriate analogue country for the purpose of establishing normal value for the PRC and invited the interested parties to comment thereon.
Komisija je v obvestilu o začetku navedla, da namerava uporabiti Turčijo kot ustrezno primerljivo državo za določitev normalne vrednosti za LRK, in pozvala zainteresirane strani, da na to podajo pripombe.
Turkey has already been used as an analogue country in the original investigation.
Turčija je bila že v prvotni preiskavi uporabljena kot primerljiva država.
No comments were received on the selection of Turkey as analogue country for the establishment of normal value.
Glede izbora Turčije kot primerljive države za določitev normalne vrednosti ni bila prejeta nobena pripomba.
The Commission sought cooperation from producers in Turkey.
Komisija je prosila za sodelovanje proizvajalce iz Turčije.
Letters and relevant questionnaires were sent to three companies in Turkey.
Pisma in zadevni vprašalniki so bili poslani trem družbam v Turčiji.
None of these companies cooperated with the investigation or submitted any relevant information.
Nobena od teh družb ni sodelovala pri preiskavi ali predložila relevantnih informacij.
The Commission contacted all known producers in Turkey again, however no replies were submitted.
Komisija je ponovno stopila v stik z vsemi znanimi proizvajalci v Turčiji, vendar ni prejela nobenega odgovora.
The Union industry and the applicant were informed of the aforesaid situation and asked to provide any relevant comments with respect to methods to be used for the selection of market economy third country.
Industrija Unije in vložnik sta bila obveščena o navedenem in pozvana, da predložita relevantne pripombe v zvezi z metodami, ki jih je treba uporabiti za izbiro tretje države s tržnim gospodarstvom.
In view of the above, it was considered appropriate, in accordance with Article 2(7)(a) of the basic Regulation to ask the Union industry whether it intended to cooperate in order to allow the Commission to obtain necessary information to establish normal value.
Glede na zgoraj navedeno, se je štelo za ustrezno, da se v skladu s členom 2(7)(a) osnovne uredbe industrijo Unije vpraša, ali ima namen sodelovati, da se Komisiji zagotovijo potrebne informacije za določitev normalne vrednosti.
Letters and relevant questionnaires were sent to the Union industry producers in order to obtain necessary information to establish normal value and Greenwood Houseware was invited to comment thereon.
Proizvajalcem industrije Unije so bila poslana pisma in ustrezni vprašalniki za zagotovitev potrebnih informacij za določitev normalne vrednosti, družbi Greenwood Houseware pa je bila omogočena predložitev pripomb.
No comments on using the information obtained from Union industry for establishment of normal value were received from Greenwood Houseware.
Družba Greenwood Houseware ni poslala pripomb o uporabi informacij, pridobljenih od industrije Unije za določitev normalne vrednosti.
One European producer submitted all the necessary information in due time for the determination of normal value and agreed to cooperate in the investigation.
Eden evropski proizvajalec je pravočasno predložil vse potrebne informacije za določitev normalne vrednosti in se strinjal s sodelovanjem v preiskavi.
It was therefore decided to establish normal value on this basis.
Zato je bilo sklenjeno, da se normalna vrednost določi na tej podlagi.
Following the choice of using the Union industry’s data, normal value was calculated on the basis of the information verified at the premises of the cooperating Union producer, Vale Mill Ltd.
Po odločitvi za uporabo podatkov industrije Unije je bila normalna vrednost izračunana na podlagi informacij, preverjenih v prostorih sodelujočega proizvajalca Unije Vale Mill Ltd.
The domestic sales of the Union producer of the like product were found to be representative compared to the product concerned exported to the Union by the exporting producer in the PRC.
Ugotovilo se je, da je bila domača prodaja proizvajalca Unije podobnega izdelka reprezentativna v primerjavi z zadevnim izdelkom, ki ga je proizvajalec izvoznik iz LRK izvažal v Unijo.
Pursuant to Article 2(7)(a) of the basic Regulation, normal value for the PRC was established on the basis of verified information received from the sole cooperating Union producer, i.e. on the basis of prices paid or payable on the Union market for comparable product types, where these were found to be made in the ordinary course of trade, or on constructed values, where no domestic sales in the ordinary course of trade for comparable product types were found, i.e. on the basis of the cost of manufacturing of ironing boards manufactured by the Union producer plus a reasonable amount for selling, general and administrative (SGA) expenses and for profit.
V skladu s členom 2(7)(a) osnovne uredbe je bila normalna vrednost za LRK določena na podlagi preverjenih informacij, prejetih od edinega sodelujočega proizvajalca Unije, tj. na podlagi cen, ki so bile plačane ali se plačujejo na trgu Unije za primerljive vrste izdelkov, če se ugotovi, da je bila prodaja opravljena v običajnem poteku trgovine, ali na podlagi konstruiranih vrednosti, če ni bila ugotovljena domača prodaja v običajnem poteku trgovine za primerljive vrste izdelka, tj. na podlagi stroškov proizvodnje likalnih desk, ki jih je imel proizvajal proizvajalec Unije, h katerim se prišteje razumen znesek za prodajne, splošne in upravne stroške („PSA“) in dobiček.
The profit margin used is in line with the one used in the original investigation.
Uporabljena stopnja dobička je skladna s stopnjo, uporabljeno v prvotni preiskavi.
The applicant made all export sales to the Union through related trading and broker companies located both outside the Union (one company registered in Hong Kong) and inside the Union (25 companies registered in various Member States of the Union).
Vložnik je ves izvoz v Unijo opravil prek povezanih trgovskih in posredniških družb s sedežem zunaj (ena družba s sedežem v Hong Kongu) in znotraj Unije (25 družb s sedežem v različnih državah članicah Unije).
As all export sales to the Union were made through related trading companies, the export price was established on the basis of the prices of the product when sold by the related trading companies to the first independent buyer in accordance with Article 2(9) of the basic Regulation.
Ker je bil ves izvoz v Unijo opravljen prek povezanih trgovskih družb, so se izvozne cene določile na podlagi cen izdelka, po katerih so ga povezane trgovske družbe prodale prvemu neodvisnemu kupcu v skladu s členom 2(9) osnovne uredbe.
Greenwood Houseware used a large number of related companies for sales to the first independent buyer in the Union.
Družba Greenwood Houseware je za prodajo prvemu neodvisnemu kupcu v Uniji uporabljala veliko število povezanih družb.
The product concerned was first entered into free circulation in the Union by one company related to the applicant company and then sold to different related companies that performed trading and other activities for the applicant in various Member States of the Union The applicant requested to limit the dumping calculations to the transactions referring to its three main related parties, selling in the Netherlands, the United Kingdom and Belgium, that represented a major proportion of its sales in the Union.
Zadevni izdelek je najprej dala v prosti promet v Uniji družba, povezana z družbo vložnico, nato pa je bil izdelek prodan različnim povezanim družbam, ki so izvajale trgovanje in druge dejavnosti za vložnika v različnih državah članicah Unije. Vložnik je zaprosil za omejitev izračuna dampinga na transakcije, ki so se nanašale na njegove tri glavne povezane stranke, ki so prodajo opravljale na Nizozemskem, v Združenem kraljestvu in Belgiji, in so predstavljale večino prodaje vložnika v Uniji.
In view of the high total number of related sales parties and the time constraints in concluding the investigation it is considered appropriate to base findings on dumping on the aforesaid main markets of the applicant in the Union.
Glede na veliko skupno število povezanih prodajnih strank in časovnih omejitev za končanje preiskave se šteje za ustrezno, da ugotovitve o dampingu temeljijo na zgoraj navedenih glavnih trgih vložnika v Uniji.
The Commission verified the totality of export sales from the PRC via Hong Kong and up to the point where the product concerned entered into free circulation in the Union and resold to its various trading companies.
Komisija je preiskala ves izvoz iz LRK prek Hong Konga vse do trenutka, ko je bil zadevni izdelek dan v prosti promet v Uniji in preprodan različnim trgovskim družbam vložnika.
It was only at this point that the Commission limited its assessment of dumping to the three main markets mentioned above.
Šele takrat je Komisija omejila oceno dampinga na zgoraj navedene tri glavne trge.
These costs were verified on spot at the respective companies.
Ti stroški so bili preverjeni na kraju samem v prostorih zadevnih družb.
In addition the company explained on spot that they did not normally account for such profitability rates in the manner required by the investigation.
Poleg tega je družba na kraju samem pojasnila, da običajno ne knjiži takšnih stopenj dobička tako, kot zahteva preiskava.
The applicant therefore suggested that the Commission used the normal profit level used in the previous investigation.
Zato je vložnik predlagal, naj Komisija uporabi normalno stopnjo dobička, uporabljeno v prejšnji preiskavi.
In the absence of other figures as explained above, it was therefore decided to use the rate set in the original investigation.
Ker ni bilo drugih podatkov, kot je pojasnjeno zgoraj, je bilo sklenjeno, da se uporabi stopnja iz prvotne preiskave.
Pursuant to Article 2(11) and (12) of the basic Regulation, the dumping margin for Greenwood Houseware was established on the basis of a comparison of a weighted average normal value by product type with a weighted average export price by product type as established above.
V skladu s členom 2(11) in (12) osnovne uredbe je bila stopnja dampinga za družbo Greenwood Houseware določena na podlagi primerjave tehtane povprečne normalne vrednosti glede na vrsto izdelka s tehtano povprečno izvozno ceno glede na vrsto izdelka, kot je določeno zgoraj.
The comparison was made on an ex-factory basis and at the same level of trade.
Primerjava je bila narejena na osnovi franko tovarna in na isti ravni trgovine.
Allowances for differences in indirect taxes, transport and insurance costs, handling, loading and ancillary costs, packing costs, credit costs, warranty and guarantee costs and commissions have been granted where applicable and justified.
Po potrebi in kadar je bilo to utemeljeno, so se odobrila nadomestila za razlike v neposrednih davkih, stroških za prevoz in zavarovanje, manipulativnih stroških, stroških za natovarjanje in drugih tozadevnih stroških, stroških za pakiranje, stroških za kredite, stroških za garancije in jamstva ter za razlike v provizijah.
The comparison showed the existence of dumping.
S primerjavo je bil ugotovljen damping.
This dumping margin expressed as a percentage of the net, free-at-European Union-frontier price, duty unpaid is 22,7 %.
Stopnja dampinga, izražena kot odstotek neto cene franko meja Evropske unije, dajatev neplačana, je 22,7 %.
RETROACTIVE LEVYING OF THE ANTI-DUMPING DUTY
NAKNADNO POBIRANJE PROTIDAMPINŠKE DAJATVE
In light of the above findings, the anti-dumping duty applicable to the applicant should be levied retroactively on imports of the product concerned which have been made subject to registration pursuant to Article 3 of Regulation (EC) No 356/2009.
Glede na zgornje ugotovitve se protidampinška dajatev, ki se uporablja za vložnika, retroaktivno obračuna za uvoz zadevnega izdelka, za katerega velja registracija v skladu s členom 3 Uredbe (ES) št. 356/2009.
Interested parties were informed of the essential facts and considerations on the basis of which it was intended to impose on imports of ironing boards from the applicant an amended definitive anti-dumping duty and to levy this duty retroactively on imports made subject to registration.
Zainteresirane stranke so bile obveščene o osnovnih dejstvih in premislekih, na podlagi katerih se je nameravala uvesti spremenjena protidampinška dajatev na uvoz likalnih desk vložnika in izvesti retroaktiven obračun te dajatve za uvoz, za katerega velja registracija.
All interested parties were given an opportunity to comment.
Vsem zainteresiranim strankam je bila dana možnost predložiti pripombe.
Their comments were considered and taken into account where appropriate but they were not of a nature as to change the conclusions.
Njihove pripombe so bile preučene in po potrebi upoštevane, vendar pa niso takšne, da bi spremenile sklepe.
This review does not affect the date on which the measures imposed by Regulation (EC) No 452/2007 will expire pursuant to Article 11(2) of the basic Regulation,
V skladu s členom 11(2) osnovne uredbe ta pregled ne vpliva na datum prenehanja veljavnosti ukrepov, ki so bili uvedeni z Uredbo (ES) št. 452/2007 –
The table in Article 1(2) of Regulation (EC) No 452/2007 is hereby amended by inserting the following:
Preglednica iz člena 1(2) Uredbe (ES) št. 452/2007 se spremeni tako, da se vstavi naslednje besedilo:
The duty hereby imposed shall be levied retroactively on imports of the product concerned which have been registered pursuant to Article 3 of Commission Regulation (EC) No 356/2009 [6].
Uvedena protidampinška dajatev se retroaktivno obračuna za uvoz zadevnega izdelka, ki je bil registriran v skladu s členom 3 Uredbe Komisije (ES) št. 356/2009 [6].
Customs authorities are hereby directed to cease the registration of imports of the product concerned originating in the People’s Republic of China and produced by Greenwood Houseware (Zhuhai) Ltd.
Carinski organi so dobili navodilo, da nehajo registrirati uvoz zadevnega izdelka s poreklom iz Ljudske republike Kitajske, ki ga proizvaja družba Greenwood Houseware (Zhuhai) Ltd.
OJ L 109, 30.4.2009, p. 6.
UL L 109, 30.4.2009, str. 6.
OJ L 109, 30.4.2009, p. 6.’
UL L 109, 30.4.2009, str. 6.“
Indeed, the on-the-spot verification established that during the IP the applicant did not pay any income tax as it was still in its first two profitable years of the special tax program applied to foreign enterprises (Two Free, Three Year Half) where companies are exempted from income tax during the first two profitable years and are subject to half the applicable tax rate (set at 25 %) for the following three years which in this particular case entails that the company will enjoy the 50 % reduction of income tax rate until 2012.
S preiskavo na kraju samem je bilo ugotovljeno, da vložnik v OP ni plačal nobenega davka na dobiček, saj sta takrat tekli prvi dve dobičkonosni leti posebnega davčnega programa za tuje družbe („prvi dve leti brez davka, nato tri leta polovična davčna stopnja“), po katerem so družbe oproščene davka na dobiček prvi dve dobičkonosni leti, nato pa naslednja tri leta plačujejo polovico zadevne davčne stopnje (določene na 25 %), kar v tem primeru pomeni, da bo za družbo veljala za 50 % nižja stopnja davka na dobiček do leta 2012.
The company was also exempt from payment of a set of taxes including city maintenance tax, embankment protection fee, customs duty and VAT on equipment purchases.
Družbi ravno tako ni bilo treba plačevati vrste davkov, vključno z občinskim davkom za vzdrževanje, pristojbino za zaščito obrežja, carino in TVA pri nakupih opreme.
Profit margins covering the applicant’s operations in respect of the product concerned during the IP also had to be deducted.
Prav tako je bilo treba odšteti stopnje dobička, ki zajemajo transakcije vložnika v zvezi z zadevnim izdelkom v OP.
In this respect, the actual profit of the related traders could not be used since the relationship between the exporting producer and the related traders made these profit levels unreliable.
V zvezi s tem dejanskega dobička povezanih trgovcev ni bilo možno uporabiti, ker so bile stopnje dobička zaradi odnosa med proizvajalcem izvoznikom in povezanimi trgovci nezanesljive.