natgillin/translations-raw huggingface dataset:
While the Thai Binh Group received the LUR directly from the state, the land to the Vietnam New Century Polyester Fibre Co.
Komisija je glede tega v tem določenem primeru ugotovila, da je prenos pravic do rabe zemljišča dovolj zanesljiv, saj se zadevno zemljišče ne nahaja v nobenem spodbujanem območju, zadevna družba pa je dejavna v sektorju, ki ni povezan z rezanimi poliestrskimi vlakni in ni spodbujan v okviru vladnih politik.
Ltd (‘VNC’) is sub-leased through a partially state-owned company.
Cene iz tega prenosa so se uporabile kot referenčna vrednost za oceno ugodnosti, brez poseganja v kateri koli sklep o splošnem stanju trga z zemljišči v Vietnamu.
Thai Binh Group has three plots of land in the industrial zone.
Ugodnost iz te sheme znaša 0,17–0,37 %.
During the investigation period the Group was fully exempted from the payment of rent for two plots.
Programi neposrednih davčnih oprostitev in znižanja davka
The bases for the exemption are Decree No 121/2010/ND-CP and Decree No 142/2005/ND-CP.
Oba sodelujoča proizvajalca izvoznika sta imela na podlagi izvzetij, navedenih v svojih naložbenih dovoljenjih, korist od več neposrednih davčnih oprostitev.
The Group also did not pay the rent for the third plot as it is in the administrative process requesting the exemption.
Pravna podlaga za ta izvzetja so odlok št. 164/2003/ND-CP, ki ga nadomeščata odloka št. 124/2008/ND-CP in 122/2011/ND-CP, okrožnica št. 140/2012, odlok št. 164/2003/ND-CP, kot je bil spremenjen in dopolnjen z odlokom št. 152/2004/ND-CP o oprostitvi dajatve in DDV na uvoz strojev.
The exempted rent rates are well below the rates paid by the Group for other similar plots in close proximity of the industrial zone and seem to be well below the normal prices of land in the region.
V skladu z navedeno zakonodajo so neposredne davčne oprostitve in znižanja davka med drugim na voljo družbam, ki se nahajajo na posebnih industrijskih območjih/parkih, družbam z velikim številom zaposlenih ali družbam, ki dejavnost opravljajo v nekaterih gospodarskih sektorjih.
VNC did not get a full exemption of land use rights, however it was clear that they were receiving a benefit during the investigation period.
Znesek subvencije se izračuna na podlagi ugodnosti za prejemnike, ugotovljene v obdobju preiskave.
VNC sub-leases three plots of land from a partially state-owned company.
Kot ugodnost za prejemnike se šteje znesek celotnega davka, ki se plača glede na običajno stopnjo davka, po odbitku zneska, plačanega z znižano preferenčno stopnjo davka, oziroma znesek v celoti oproščenega davka.
Although the GOV claimed that these are transactions between private parties, the information on the file is in contradiction with this claim.
Zneski, ki se štejejo za subvencijo, temeljijo na zadnjih letnih davčnih napovedih.
The investment licence of VNC lists the lease of land as a preferential benefit.
Subvencija je bila dodeljena na podlagi celotne družbe in izražena kot odstotek CIF prihodka od izvoza Unije.
In the licence the Quang Ninh's People's Committee obliges VNC to rent the land from this company.
Ugodnost iz te sheme znaša od 0,11 % do 0,36 %.
Also according to the original contract between the partially state-owned company renting the plot to VNC and the local land authority the subsequent transfer of the land is only possible under certain conditions set by the local land authority.
Oprostitev uvoznih dajatev za uvožene surovine
This shows that the state is involved in the land transaction between the two parties.
Oba sodelujoča proizvajalca sta bila v obdobju preiskave oproščena plačila dajatev za uvožene surovine.
For the purpose of benefit assessment the Commission compared the low land prices related to transactions in the industrial zones to a benchmark price for similar land.
Pravna podlaga za to izvzetje je zakon o uvoznih in izvoznih dajatvah št. 45/2005/QH11, ki se je izvajal z odlokom št. 87/2010/ND-CP.
The investigation found indications that the market for land in Vietnam seems to be regulated and is distorted by the government intervention, as there is an exemption or a preferential remuneration for LUR concerning land located in designated industrial zones and/or encouraged business sectors.
Pravila glede inšpekcijskega in nadzornega sistema ter zadevnih postopkov so določena v okrožnici št. 194/2010TT.
In this specific case, the Commission found a LUR transaction of a sufficiently reliable nature because the land concerned is located outside any encouraged zone and because the company concerned is active in a sector unrelated to PSF and not encouraged under government policies.
Vietnamska vlada je v odgovoru na vprašalnik poročala, da uporablja sistem povračil/opustitev dajatev.
The prices in this transaction are used as a benchmark for the benefit assessment, without prejudice to any conclusion on the overall land market situation in Vietnam.
V skladu z zakonodajo se izvzetje uporablja za uvožene surovine, porabljene v proizvodnji izvoženega izdelka.
The benefit for this scheme ranged between 0,17 % and 0,37 %.
Dajatve so lahko povrnjene v obsegu, ki je določen z odstotkom uporabljenih uvoženih surovin v izvoženem končnem izdelku.
Direct tax exemption and reduction programmes
Ugotovljeno je bilo, da v obdobju preiskave noben od sodelujočih proizvajalcev izvoznikov iz te sheme ni prejel nobene ekonomske koristi.
Both cooperating exporting producers benefited from several direct tax reliefs based on exemptions listed in their investment licences.
Čeprav sta bila oba proizvajalca izvoznika oproščena plačila uvozne dajatve za surovine, v obdobju preiskave niso bili ugotovljeni nobeni presežni odpusti.
The legal basis for these exemptions are Decree No 164/2003/ND-CP replaced by Decrees 124/2008/ND-CP and 122/2011/ND-CP, Circular 140/2012, Decree No 164/2003/ND-CP amended ad supplemented by Decree No 152/204/ND-CPDuty and VAT exemption on the imports of machinery.
Obseg prodaje zadevnega izdelka na domačem trgu je bil v obeh družbah sorazmerno majhen.
According to the above legislation the direct tax exemptions and reduction are available, inter alia, to companies located in special industrial zones/parks, or companies which employ a high number of employees, or companies operating in certain sectors of the economy.
Precejšen del glavnih surovin sta nabavljali na domačem trgu, saj količine, ki sta jih uvozili, niso zadoščale za proizvodnjo zadevnega izvoženega izdelka.
The amount of subsidy is calculated in terms of benefit conferred on the recipients which is found to exist during the investigation period.
Glede na to se ni zdelo potrebno ugotoviti, ali je sporočeni sistem povračil dajatev skladen s pravili WTO ter členi prilog II in III k osnovni uredbi.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the deduction of what was paid with the reduced preferential tax rate, or the amount of fully exempted tax respectively.
Vietnamska vlada je po razkritju podprla ugotovitve Komisije o tem programu.
The amounts considered to be a subsidy are based on the most recent annual tax returns.
Želela pa je tudi poudariti, da je vietnamski sistem povračil dajatev popolnoma v skladu s pravili iz prilog II in III k osnovni uredbi, kljub temu da sklepi o tem niso bili sprejeti.
The subsidy was allocated on a total company basis and expressed as a percentage of the CIF Union export turnover.
Komisija je seznanjena s tem stališčem vietnamske vlade.
The benefit for this scheme ranged between 0,11 % and 0,36 %.
Glede na to, da so ugodnosti za vietnamske proizvajalce izvoznike opredeljene kot de minimis, Komisija ponavlja svoje mnenje, da se ji za namene te preiskave ne zdi potrebno preučiti, ali je shema povračila dajatev v skladu s pravili iz prilog II in III k osnovni uredbi, kot je bilo pojasnjeno v uvodnih izjavah 231 in 232.
Import duty exemption on imported raw materials
Oprostitev uvoznih dajatev za uvožene stroje
Both cooperating exporting producers received exemptions from payment of duties on imported raw materials during the investigation period.
Oba sodelujoča proizvajalca sta bila v obdobju preiskave oproščena plačila dajatev in DDV za uvožene stroje.
The legal basis for the exemption is the Law on Import and Export Tax No 45/2005/QH11 implemented by Decree No 87/2010/ND-CP.
Pravila glede inšpekcijskega in nadzornega sistema ter zadevnih postopkov so določena v vladnem odloku št. 154/2005/N-CP, okrožnici št. 194/2010TT in okrožnici št. 117/2011.
The rules for inspection and supervision system and procedures are set in Circular 194/2010TT.
Družbe so bile pozvane, naj poročajo o uvozu strojev v desetletnem obdobju.
The GOV reported in its questionnaire reply that it operates a duty drawback/suspension system.
Jasno je, da sta sodelujoča proizvajalca izvoznika na podlagi te sheme prejela ugodnosti, vendar te niso bile znatne.
According to the legislation the exemption applies to imported raw materials consumed in the production of the exported products.
Uvoz strojev pri obeh družbah v primerjavi s prihodki od prodaje rezanih poliestrskih vlaken v EU namreč ni bil pomemben.
The duties can be refunded to the extent determined by the ratio of how much of imported raw materials is used in the exported final product.
Tudi morebitne ugodnosti so se zmanjšale zaradi dejstva, da so bili stroji amortizirani v več letih (običajno desetih), zato se je ugodnost v obdobju preiskave ustrezno zmanjšala.
It was found that during the investigation period both cooperating exporting producers did not receive any economic benefit from this scheme in the investigation period.
Ugodnost iz te sheme znaša 0,08–0,1 %.
Although they were exempted from the payment of import duty on raw materials, no excess remission was found in the investigation period.
Znesek subvencij, določen v skladu z določbami osnovne protisubvencijske uredbe, izražen ad valorem, za vietnamske proizvajalce izvoznike znaša 0,6–2,31 %.
Both companies had relatively small domestic sales of product concerned.
Subvencijska stopnja na ravni države je tehtano povprečje obeh navedenih stopenj, tj. 1,25 %.
Moreover, they sourced a significant share of the main raw materials domestically as the volumes they imported for the production of exported product concerned were not sufficient.
Opisane subvencije so bile dodeljene na podlagi celotne družbe in izražene kot odstotek CIF prihodka od izvoza Unije.
In view of the above it was not considered necessary to conclude whether the reported duty drawback system is in line with the WTO rules and with the Articles of Annex II and Annex III of the basic Regulation.
Pritožnik je po razkritju trdil, da ni bilo jasno, kako je Komisija izračunala ta razpon subvencijske stopnje in zakaj Komisija ni upoštevala višje stopnje, ki bi bila nad stopnjo de minimis.
Further to the disclosure, the GOV supported the Commission findings on this programme.
Kot je Komisija pojasnila v prejšnji uvodni izjavi, znaša razpon skupnih seštetih subvencij za vietnamske sodelujoče proizvajalce izvoznike, izražen ad valorem, 0,6–2,31 %.
However, it also wished to highlight that the Vietnamese duty drawback system is fully in line with the rules in Annex II and Annex III of the basic Regulation despite the absence of conclusions on this point.
Pri izračunu tehtanega povprečja teh stopenj pa se dobi povprečje subvencijske stopnje na ravni države, ki je enaka 1,25 %, kar je pod pragom de minimis.
The Commission takes note of this position of the GOV.
Ta metodologija se vedno uporabi pri izračunu povprečja subvencijske stopnje na ravni države v skladu z ustreznimi pravili osnovne uredbe.
However, given that the benefits for Vietnamese exporting producers are de minimis, the Commission restates its position that it does not consider it necessary for the purpose of this investigation to examine whether the duty drawback scheme complies with the rules in Annex II and Annex III of the basic Regulation as explained in recitals 231-232 above.
Sklep o Vietnamu
Import duty exemption on imported machinery
Subvencijska stopnja na ravni države za Vietnam znaša 1,25 %.
Both cooperating exporting producers received exemptions from payment of duties and VAT on imported machinery during the investigation period.
Ker je ta stopnja opredeljena kot de minimis, je bilo sklenjeno, da bi bilo treba preiskavo glede uvoza s poreklom iz Vietnama v skladu s členom 14(3) osnovne uredbe zaključiti.
The rules for inspection and supervision system and procedures are set in Government Decree No 154./2005/N-CP, Circular 194/2010TT, and Circular 117/2011.
ŠKODA
The companies were asked to report machinery imports over a 10 year period.
OPREDELITEV POJMOV INDUSTRIJA UNIJE IN PROIZVODNJA UNIJE
Although it was clear that benefits did accrue to the cooperating exporting producers as a result of this scheme, these were not substantial.
Podobni izdelek je v obdobju preiskave proizvajalo 18 proizvajalcev Unije.
This is because the companies' imports of machinery were not important when compared to the turnover of the EU sales of PSF.
Ti predstavljajo „industrijo Unije“ v smislu člena 4(1) osnovne uredbe.
Also any benefits were diluted by the fact that machinery was amortised over a number of years (usually 10) and therefore the benefit to the investigation period was correspondingly reduced.
Celotna proizvodnja Unije v obdobju preiskave je znašala približno 401000 ton.
The benefit for this scheme ranged between 0,08 % and 0,1 %.
Komisija je to številko določila na podlagi vseh razpoložljivih informacij o industriji Unije, kot so preverjeni podatki o proizvodnji vzorčenih sodelujočih proizvajalcev Unije in podatki, ki jih je predložil pritožnik.
The amount of subsidies in accordance with the provisions of the basic anti-subsidy Regulation, expressed ad valorem, for the Vietnamese exporting producers ranges between 0,6 % to 2,31 %.
Kot je navedeno v uvodni izjavi 10, so bili za vzorec izbrani štirje proizvajalci Unije, ki predstavljajo 54 % celotne proizvodnje podobnega izdelka v Uniji.
The country-wide subsidy margin is the weighted average of the two margins above, i.e. 1,25 %.
POTROŠNJA UNIJE
The subsidies described above were allocated on a total company basis and expressed as a percentage of the CIF Union export turnover.
Komisija je potrošnjo Unije določila na podlagi obsega prodaje industrije Unije na trgu Unije s podatki, ki jih je predložil pritožnik, in uvoza iz tretjih držav na podlagi podatkov Eurostata.
Further to the disclosure, the complainant argued that it was unclear how the Commission calculated this range of the subsidy margin and why the Commission has not taken the higher end of these margins which would have been above the de minimis margin.
Potrošnja Unije se je gibala na naslednji način:
As the Commission has explained in the previous recital, the range of the total aggregated subsidies for the Vietnamese cooperating exporting producers expressed ad valorem varies between a minimum of 0,6 % and a maximum of 2,31 %.
Preglednica 2
However, the calculation of the weighted average of these margins leads to a per country average of the subsidy margin equal to 1,25 %, which is below the de minimis threshold.
Potrošnja Unije (v tonah)
This is the methodology constantly used to calculate the per country average of the subsidy margin in accordance with the relevant rules of the basic Regulation.
Vir: pritožba, Eurostat.
Conclusion on Vietnam
Obdobje preiskave
The country-wide subsidy rate for Vietnam 1,25 %.
Celotna potrošnja Unije
As this margin is de minimis, it has been concluded that the investigation should be terminated with regard to imports originating in Vietnam, in accordance with Article 14(3) of the basic Regulation.
Indeks
INJURY
V obdobju preiskave je bilo ponovno opaziti povečanje potrošnje Unije, in sicer za 6 %.
DEFINITION OF THE UNION INDUSTRY AND UNION PRODUCTION
UVOZ IZ ZADEVNIH DRŽAV
The like product was manufactured by 18 producers in the Union during the investigation period.
Kumulativna ocena učinkov uvoza iz zadevnih držav
They constitute the ‘Union industry’ within the meaning of Article 4(1) of the basic Regulation.
Komisija je preučila, ali naj se uvoz rezanih poliestrskih vlaken s poreklom iz zadevnih držav oceni kumulativno v skladu s členom 8(3) osnovne uredbe.
The total Union production during the investigation period was established at around 401000 tonnes.
Subvencijska stopnja, določena za uvoz iz Ljudske republike Kitajske in Vietnama, je bila pod pragom de minimis iz člena 8(3)(a) osnovne uredbe.
The Commission established the figure on the basis of all the available information concerning the Union industry, such as verified production figures of the sampled cooperating Union producers as well as figures provided by the complainant.
Pogoji za kumulacijo zato niso izpolnjeni, analiza vzročne zveze pa je omejena na učinek uvoza iz Indije.
As indicated in recital 10, four Union producers were selected in the sample representing 54 % of the total Union production of the like product.
Obseg in tržni delež uvoza iz Indije
The Commission established the Union consumption on the basis of the volume of sales of the Union industry on the Union market using the data provided by the complainant and imports from third countries based on Eurostat data.
Tržni delež uvoza je določila na podlagi obsega uvoza iz Indije kot dela celotne potrošnje Unije (slednja se določi na podlagi celotne prodaje proizvajalcev Unije na trgu Unije in celotnega uvoza rezanih poliestrskih vlaken v Unijo).
Union consumption developed as follows:
Uvoz iz Indije v Unijo se je gibal na naslednji način:
Table 2
Preglednica 3
Union consumption (tonnes)
Obseg uvoza (v tonah) in tržni delež
Source: Complaint, Eurostat.
Vir: Eurostat.
Investigation period
Obseg uvoza iz Indije (v tonah)
Total Union consumption
tržni delež
Index
Na splošno je bil uvoz iz Indije precej stabilen, v obravnavanem obdobju pa je njegov tržni delež v Uniji znašal 6–7,5 %.
The Union consumption peaked in 2011 due to the hike in cotton prices as a result of difficulties experienced regarding the cotton crop in 2010.
Cene uvoza iz Indije in nelojalno nižanje prodajnih cen
The demand for PSF, as a substitute for cotton, increased as a result, but dropped again the following year.
Komisija je cene uvoza določila na podlagi statističnih podatkov Eurostata in preverjenih podatkov sodelujočih izvoznikov.
In the investigation period, a rise of 6 % in Union consumption is again observed.
Nelojalno nižanje prodajnih cen je določila na podlagi preverjenih podatkov, ki so jih predložili sodelujoči izvozniki in sodelujoči proizvajalci Unije.
IMPORTS FROM THE COUNTRIES CONCERNED
Povprečna cena uvoza iz Indije v Unijo se je gibala na naslednji način:
Cumulative assessment of the effects of imports from the countries concerned
Preglednica 4
The Commission examined whether imports of PSF originating in the countries concerned should be assessed cumulatively, in accordance with Article 8(3) of the basic Regulation.
Uvozne cene (v EUR/tono)
The subsidy margin established in relation to the imports from the People's Republic of China and Vietnam was below the de minimis threshold laid down in Article 8(3)(a) of the basic Regulation.
Vir: Eurostat in preverjeni podatki sodelujočih izvoznikov.
Therefore, the conditions for cumulation are not met and the causation analysis is thus limited to the effect of the imports from India.
Leta 2011, tj. leta, v katerem je prišlo do omenjene krize z bombažem, je bilo opaziti dvig cen rezanih poliestrskih vlaken.
Volume and market share of the imports from India
Komisija je nelojalno nižanje prodajnih cen v obdobju preiskave ugotovila s primerjavo tehtanih povprečnih uvoznih cen za iztovorjeno blago za posamezne uvožene vrste izdelkov vzorčenih sodelujočih indijskih proizvajalcev, zaračunane prvi neodvisni stranki na trgu Unije, z ustreznimi prilagoditvami za carinske dajatve in stroške po uvozu ter tehtanih povprečnih prodajnih cen za isto vrsto izdelka vzorčenih proizvajalcev Unije, zaračunanih nepovezanim strankam na trgu Unije in prilagojenih na raven cene franko tovarna.
The Commission established the volume of imports on the basis of Eurostat.
Primerjava cen je bila za transakcije izvedena za vsako vrsto izdelka posebej na isti ravni trgovanja in po morebitni ustrezni prilagoditvi ter odbitku rabatov in popustov.
The market share of the imports was established on the basis of the volume of imports from India as part of the total Union consumption (the latter being determined by all Union sales by Union producers plus all imports of PSF into the Union).
Rezultat primerjave je bil izražen kot odstotek prihodkov od prodaje, ki so ga vzorčeni proizvajalci izvozniki Unije ustvarili v obdobju preiskave.
Imports into the Union from India developed as follows:
Pokazal je tehtano povprečno stopnjo nelojalnega nižanja prodajnih cen, ki je znašala 4,1–43,7 % za uvoz iz Indije na trg Unije.
Table 3
GOSPODARSKE RAZMERE INDUSTRIJE UNIJE
Import volume (tonnes) and market share
Splošne opombe
Source: Eurostat.
V preučitev vpliva subvencioniranega uvoza na industrijo Unije je bila v skladu s členom 8(4) osnovne uredbe vključena ocena vseh gospodarskih kazalnikov, ki so vplivali na položaj industrije Unije v obravnavanem obdobju.
Volume of imports from India (tonnes)
Kot je navedeno v uvodni izjavi 10, je bilo vzorčenje uporabljeno za določitev morebitne škode, ki jo je utrpela industrija Unije.
Overall, imports from India remained rather stable, accounting for a Union market share of between 6 % and 7,5 % in the period considered.
Komisija je makroekonomske kazalnike ocenila na podlagi podatkov iz pritožbe, dodatnih informacij, ki jih je pritožnik zagotovil med postopkom, in podatkov Eurostata.
Prices of the imports from India and price undercutting
Ti podatki so se nanašali na vse proizvajalce Unije.
The Commission established the prices of imports on the basis of Eurostat statistics and verified data from cooperating exporters.
Komisija je mikroekonomske kazalnike ocenila na podlagi ustrezno preverjenih podatkov iz vprašalnikov, ki so jih izpolnili vzorčeni proizvajalci Unije.
Price undercutting of the imports was established on the basis of verified data provided by cooperating exporters and cooperating Union producers.
Za oba sklopa podatkov je bilo ugotovljeno, da sta reprezentativna za gospodarske razmere industrije Unije.
The average price of imports into the Union from India developed as follows:
Makroekonomski kazalniki so: proizvodnja, proizvodna zmogljivost, izkoriščenost zmogljivosti, obseg prodaje, tržni delež, rast, zaposlenost in produktivnost.
Table 4
Mikroekonomski kazalniki so: povprečne cene na enoto, stroški na enoto, stroški dela, zaloge, dobičkonosnost, denarni tok, naložbe, donosnost naložb in zmožnost zbiranja kapitala.
Import prices (EUR/tonne)
Makroekonomski kazalniki
Source: Eurostat and verified data from cooperating exporters.
Proizvodnja, proizvodna zmogljivost in izkoriščenost zmogljivosti
A price hike for PSF was observed for the year 2011, which is the year of the earlier mentioned cotton crisis.
Celotna proizvodnja Unije, proizvodna zmogljivost in izkoriščenost zmogljivosti so se v obravnavanem obdobju gibale na naslednji način:
Prices decreased in the years after, but remained higher than the price observed for 2010.
Preglednica 5
In the investigation period, the price was 18 % higher than the price for PSF in 2010.
Vir: vložnik (CIRFS).
The Commission determined the price undercutting during the investigation period by comparing the weighted average landed import prices per product type of the imports from the sampled cooperating Indian producers to the first independent customer on the Union market, with appropriate adjustments for customs duties and post-importation costs and the weighted average sales prices of the same product types of the sampled Union producers charged to unrelated customers on the Union market, adjusted to an ex-works level.
Obseg proizvodnje (v tonah)
The price comparison was made on a type-by-type basis for transactions at the same level of trade, duly adjusted where necessary, and after deduction of rebates and discounts.
Proizvodna zmogljivost (v tonah)
The result of the comparison was expressed as a percentage of the sampled Union producers' turnover during the investigation period.
Izkoriščenost zmogljivosti