natgillin/translations-raw huggingface dataset:
The other company argued that the Commission should not have revised its costs on the basis of the data from the company's bill of materials, because the methodology for establishing costs in the bill of materials differs from the Commission's methodology for determining the energy costs.
Edina dejavnost pakistanske družbe je bil izvoz izdelka v preiskavi na trg Unije.
The company's claim is not further elaborated.
Izvoz edine sodelujoče pakistanske družbe je zajemal celoten izvoz iz Pakistana v Unijo v obdobju poročanja.
Nevertheless, even if the energy costs had not been revised on the basis of the energy expenses from the bill of materials provided by the company during the on-spot verification, it would not have changed the Commission's conclusion that the company does not comply with the 25 % value added test under Article 13(2)(b) of the basic Regulation.
Preiskava ni razkrila praks pretovarjanja izdelkov kitajskega porekla prek Pakistana.
As concerns the labour costs, one company argued that the Commission did not take into account the fact that the company paid a higher salary to its workers in order to retain them as there was not enough supply of workers in that area.
Za edino sodelujočo družbo je bila opravljena analiza virov surovin (delov za kolesa) in stroškov proizvodnje, da bi se ugotovilo, ali pri dejavnosti sestavljanja v Pakistanu prihaja do izogibanja veljavnim ukrepom v skladu z merili iz člena 13(2) osnovne uredbe.
In this regard, it should be noted that the Commission did not revise the level of the salary of the employees, but the number of the employees effectively allocated to the production of frames and the assembly of bicycles.
Preiskava je razkrila, da je družba prek nepovezanega trgovca kupila veliko količino okvirjev, vilic, obročev in plastičnih koles od ene svojih povezanih družb v Šrilanki.
In addition, the same company argued that the Commission did not take into account the flexibility of the workers as it was alleged that the workers allocated to the production of frames also occasionally worked in the assembly of bicycles.
Da bi dokazala, da so ti deli iz Šrilanke, je družba predložila svoja potrdila o poreklu/obrazce A, ki jih je izdalo šrilanško ministrstvo za trgovino.
In reply to this claim, it is highlighted that during the on-spot verification the Commission requested the company to provide an estimation of the number of employees per department (production of frames, assembly operations etc.).
Vendar ta potrdila niso štela kot zadostni dokazi o poreklu delov za kolesa, saj so bila izdana na podlagi nezanesljivih izkazov stroškov.
The Commission has carried out its assessment based on the information submitted during the on-spot verification.
Dejansko je bilo ugotovljeno, da potrdila niso temeljila na dejanskih proizvodnih stroških, ampak na globalnem predvidevanju proizvodnih stroškov, ki so veljali za nedoločen obseg proizvodnje za približno eno leto.
The company has not provided any information concerning such flexibility of the workers and, therefore, the claim was rejected.
Poleg tega za določene vrste okvirjev in vilic, za katere so bili izdani potrdila o poreklu/obrazci A, ni bilo podpornih izkazov stroškov.
The other company claimed that its labour costs were high because of training costs, without however providing evidence of the value of such training costs.
Ker so bili ti deli proizvedeni pretežno s surovinami iz Kitajske, je bilo posledično sklenjeno, da so tudi deli sami prišli iz Kitajske.
Nevertheless, it should be noted that as the company will benefit from the trained employees for a longer period of time, the training expenses should be allocated for a longer period.
Družba je tudi trdila, da je zadevne dele za kolesa kupila od povezane družbe prek nepovezanega trgovca.
Therefore, the training expenses cannot be fully allocated to the costs of the first months of production as they will also contribute to the increase in value of bicycles produced after the reporting period.
Vendar je preiskava pokazala, da je na koncu obdobja poročanja ostal neplačan znesek v višini približno 5 milijonov USD za dele, kupljene od navedenega nepovezanega trgovca.
Therefore, the existence in Cambodia of assembly operations involved in the circumvention of the measures in force within the meaning of Article 13(2) of the basic Regulation is established.
Glede na to, da je ta neplačani dolg predstavljal več kot 90 % prodaje družbe Uniji v obdobju poročanja, to dejstvo meče dvom na razmerje med družbo in trgovcem.
Insufficient due cause or economic justification other than the imposition of the anti-dumping duty
Poleg tega je preveritev pokazala, da je ta domnevno nepovezani trgovec uporabil nedosledno prevrednotenje in da se zato ni mogoče zanesti na cene, ki so bile za dele zaračunane pakistanski družbi.
Cambodia is a beneficiary of the EU's scheme ‘Everything But Arms’ (EBA) since 2001.
Končno je družba neposredno kupila dele od povezanih družb v Šrilanki in Kambodži ter od nepovezane družbe v Šrilanki, vendar med preveritvenim obiskom ni mogla dokazati porekla navedenih delov, razen za plašče, kupljene v Šrilanki.
While it cannot be excluded that the EBA rules could have contributed to motivate different companies to set up production facilities in Cambodia and export bicycles to the Union market, it does not affect the findings that one company was engaged in transhipment practices and that two companies sourced the bicycle parts mainly from China, added insufficient value added in their manufacturing operations and were thus found to be involved in circumvention activities.
Poleg tega je predpisani namen navedenih treh družb omejen na proizvodnjo koles in ne vključuje delov za kolesa, zato je bilo sklenjeno, da so ti deli prišli iz Kitajske.
After disclosure, one company claimed that it was established in Cambodia for commercial reasons, in order to benefit from low labour costs and from logistical advantages.
Ob upoštevanju zgoraj navedenega so surovine (deli za kolesa) iz Kitajske predstavljale več kot 60 % celotne vrednosti delov v končnem izdelku.
It should however been noted that those advantages are to some extent put into question by a document attached by the company itself in its reply to the disclosure.
Ugotovljeno je bilo tudi, da je bila dodana vrednost, za katero se poveča vrednost delov, vnesenih med sestavljanjem, manjša od 25 % proizvodnih stroškov te družbe.
In addition, as explained above, the company's sales to the Union during the reporting period represented around 94 % of its total sales.
Po razkritju se družba ni strinjala z oceno Komisije, da obrazcev A/potrdil o poreklu, predloženih za dele za kolesa, kupljene v Šrilanki, ni mogoče obravnavati kot zadosten dokaz za poreklo delov za kolesa.
Such a targeting of the Union market is not compatible with the claim, which is therefore rejected.
Družba je trdila, da je izkaze stroškov pripravila družba certificiranih računovodij in da bi se uvozniki morali zanesti na obrazce A/potrdila o poreklu, ki jih je izdalo šrilanško ministrstvo za trgovino.
The investigation did not bring to light any due cause or economic justification for the transhipment and the assembly operations described above other than the avoidance of the existing measures on the product concerned.
Družba je potrdila, da izkazi stroškov niso temeljili na dejanskih proizvodnih stroških ampak na predvidevanjih prihodnjih stroškov, veljavnih približno eno leto.
No elements were found, other than the duty, which could be considered as a compensation for the costs of the transhipment and the assembly operations.
Poleg tega je družba trdila, da člen 13(2)(b) osnovne uredbe ni pravilo o poreklu in ga zato ni mogoče uporabiti za oceno porekla delov za kolesa, kupljenih v Šrilanki.
Conclusion on Cambodia
Kot je pojasnjeno v uvodni izjavi 98, se obrazci A/potrdila o poreklu niso upoštevali kot zadosten dokaz o poreklu delov za kolesa, kupljenih v Šrilanki, ker niso bila izdana na podlagi dejanskih proizvodnih stroškov, ampak na podlagi predvidenih proizvodnih stroškov za prihodnost, kar ne zagotavlja, da so bili deli za kolesa dejansko proizvedeni v skladu s predvidenimi stroški.
In its reply to the disclosure of 19 March 2015, the Ministry of Commerce of Cambodia did not question the Commission's analysis on the existence of circumvention practices.
Poleg tega je treba pojasniti, da Komisija na splošno ne ugovarja metodologiji za izdajo obrazcev A/potrdil o poreklu v Šrilanki, kar je izven obsega te preiskave, ampak le ocenjuje, ali so pogoji iz člena 13(2)(b) osnovne uredbe v tem primeru izpolnjeni.
On the basis of the evidence above, the investigation has established that the change in the pattern of trade stemmed from, in addition to an increase of exports of some genuine producers, a practice, process or work for which there is no economic justification other than the duty.
V teh okoliščinah velja upoštevati, da člen 13(2)(b) osnovne uredbe sam po sebi dejansko ni pravilo o poreklu, je Komisija glede na to, da je bilo več kot 60 % surovin za proizvodnjo teh delov iz Kitajske in da je dodana vrednost znašala manj kot 25 % proizvodnih stroškov, upravičeno sklepala, da so tudi ti deli prišli iz Kitajske.
The investigation revealed that there is only one company involved in the manufacturing of bicycles in Pakistan.
Zato so bile vse navedene trditve zavrnjene.
This company is related to a company in Sri Lanka that was subject to the previous anti-circumvention investigation and is subject to the extended measures.
Na podlagi tega je bilo ugotovljeno, da družba opravlja dejavnost sestavljanja.
In addition, the shareholders of that Sri Lankan company set up a company in Cambodia also involved in the exports of bicycles to the Union.
Posledično je v Pakistanu ugotovljen obstoj dejavnosti sestavljanja, ki so vključene v izogibanje veljavnim ukrepom v smislu člena 13(2) osnovne uredbe v Pakistanu.
As explained in recital 21 this Cambodian company did not cooperate in the current investigation, although it exported the product under investigation to the Union market in 2013 as explained in recitals 66 to 67.
Pakistan je status GSP+ [9] dobil konec leta 2013.
The Cambodian company ceased its operations in Cambodia during the reporting period and moved its activities to the related company in Pakistan.
Čeprav ni mogoče izključiti, da bi dodelitev dodatnih prednosti po pravilih splošnega sistema preferencialov različne družbe lahko spodbudila k vzpostavitvi proizvodnih obratov v Pakistanu in k izvozu koles na trg Unije, to ne vpliva na ugotovitve, da je edini izvoznik v Unijo povezan s šrilanško družbo, za katero veljajo ukrepi, uvedeni po prejšnji preiskavi proti izogibanju, in da je dele za kolesa dobival predvsem iz Kitajske.
The sole activity of the Pakistani company was to export the product under investigation to the Union market.
Posledično preiskava ni razkrila ustreznega vzroka ali gospodarske utemeljitve aktivnosti sestavljanja razen izogibanja obstoječim ukrepom v zvezi z zadevnim izdelkom.
The exports of the sole cooperating Pakistani company covered the total imports from Pakistan to the Union in the reporting period.
Razen dajatve ni bilo nikakršnih elementov, ki bi lahko šteli kot nadomestilo za stroške dejavnosti sestavljanja.
The investigation did not reveal any practice of transhipment of Chinese-origin products via the Pakistan.
Sklep o Pakistanu
The sources of raw materials (bicycle parts) and the cost of production were analysed for the sole cooperating company to establish whether any assembly operation in Pakistan is circumventing the existing measures according to the criteria of Article 13(2) of the basic Regulation.
Pakistanska vlada po razkritju ni podala pripomb.
The investigation revealed that the company purchased a significant volume of frames, forks, alloy rims and plastic wheels from one of its related companies in Sri Lanka via an unrelated trader.
V preiskavi je bilo ugotovljeno, da je spremembo vzorca trgovanja povzročila praksa, postopek ali dejavnost, ki razen uvedbe dajatve nima gospodarske utemeljitve.
In order to demonstrate that these parts are from Sri Lanka, the company submitted their Certificate of origins/Forms A issued by Department of Commerce in Sri Lanka.
Kot je navedeno v uvodni izjavi 23, je preiskava pokazala, da sta izvoz ene od dveh sodelujočih družb dejansko opravili dve nepovezani trgovski družbi.
However, these certificates were not considered sufficient evidence to demonstrate the origin of the bicycle parts because they were issued on the basis of unreliable cost statements.
Ena od omenjenih trgovskih družb, ki ni sodelovala v tej preiskavi, je opravljala podobne operacije v Šrilanki, kot je bilo ugotovljeno v prejšnji preiskavi proti izogibanju.
It was indeed found that they were not based on real manufacturing costs, but merely on a global projection of manufacturing costs that were valid for an undetermined volume of production for about 1 year.
Kot je omenjeno v uvodni izjavi 24, sta dve podjetji na Filipinih sodelovali in zagotovili informacije v obrazcih zahtevka za izvzetje.
In addition, for certain types of frames and forks for which Certificates of origins/Forms A were issued, supporting cost statements were missing.
Izvoz omenjenih družb je zajemal celoten izvoz s Filipinov v Unijo v obdobju poročanja.
Consequently, as these parts were manufactured mainly with raw materials from China, it was concluded that these parts themselves come from China.
Preiskava ni razkrila pretovarjanja izdelkov kitajskega porekla prek Filipinov.
In addition, the company claimed that it purchased the relevant bicycles parts from its related company via an unrelated trader.
Za vsako sodelujočo družbo je bila opravljena analiza virov surovin (delov za kolesa) in stroškov proizvodnje, da bi se ugotovilo, ali pri dejavnosti sestavljanja na Filipinih prihaja do izogibanja veljavnim ukrepom v skladu z merili iz člena 13(2) osnovne uredbe.
The investigation however showed that at the end of the reporting period, there was an unpaid amount of about USD 5 million for the parts purchased from this unrelated trader.
Pri eni od dveh družb s Filipinov surovine (deli za kolesa) iz Kitajske niso predstavljale 60 ali več odstotkov celotne vrednosti delov sestavljenega izdelka.
Given that this unpaid debt represented more than 90 % of the company's sales to Union during the reporting period, such fact casts doubts on the relationship between the company and the trader.
Pri drugi družbi so ugotovitve delno temeljile na členu 18(1) osnovne uredbe, kot je pojasnjeno v uvodnih izjavah 25 do 44.
In addition, the verification showed that this allegedly unrelated trader applied an inconsistent mark-up and therefore the prices charged for parts to the Pakistani company could not be relied upon.
Ugotovljeno je bilo, da je ta družba povezana s kitajskim proizvajalcem koles, za katerega veljajo ukrepi.
Finally, the company directly purchased parts from its related companies in Sri Lanka and Cambodia and from one unrelated company in Sri Lanka, but was unable to prove the origin of any of those parts during the verification visit, with the exception of tyres purchased from Sri Lanka.
Družba je skoraj vse dele kupovala na Kitajskem, zato so surovine (deli za kolesa) iz Kitajske predstavljali več kot 60 % celotne vrednosti delov v končnem izdelku.
In addition, the statutory purpose of these three companies is limited to the production of bicycles and does not include bicycle parts, and therefore it was concluded that these parts were from China.
Kot je pojasnjeno v uvodnih izjavah 41 do 43, je bilo poleg tega treba določene stroškovne postavke popraviti.
Taking into account the above, the raw material (bicycle parts) from China constituted more than 60 % of the total value of the parts of the final product.
Uporabljeno je bilo zanesljivejše obdobje amortizacije za stavbe, razmerje produktivnosti (proizvedena količina, deljena s številom zaposlenih) dejanskega filipinskega proizvajalca je bilo uporabljeno za izračun zanesljivejšega števila zaposlenih za količino proizvodnje, ki jo je sporočila družba, in povprečna poraba električne energije na kolo dejanskega filipinskega proizvajalca je bila uporabljena za izračun zanesljivejšega stroška električne energije na kolo.
Furthermore, the value added to the parts brought in during the assembly operation was found to be less than 25 % of the manufacturing cost of this company.
Po razkritju je ena družba trdila, da ni mogla preveriti uporabljenih podatkov dejanskega filipinskega proizvajalca, saj so bili nezaupni podatki, ki jih je predložil dejanski proizvajalec, nepopolni.
After disclosure, the company disagreed with the Commission's assessment that the Forms A/Certificates of origin submitted for the bicycles parts purchased from Sri Lanka could not be considered sufficient evidence to demonstrate the origin of the bicycle parts.
V zvezi s tem je treba opozoriti, da Komisija ne more razkriti natančnih podatkov dejanskega filipinskega proizvajalca, saj so te informacije zaupne.
The company argued that the cost statements were prepared by a firm of chartered accountants and that the importers should be able to rely on Forms A/Certificates of origin issued by the Sri Lankan Department of Commerce.
Medtem ko so nezaupni podatki načeloma zagotovljeni v indeksih, je Komisija poleg tega v tem primeru družbi razkrila uporabljene podatke dejanskega filipinskega proizvajalca v razponih, in sicer najnižjo in najvišjo vrednost, torej bolj tehtne podatke, kot je indeks.
The company confirmed that the cost statements were not supported by real manufacturing costs for parts but a mere projection of future costs valid for about 1 year.
Torej je družba imela natančne podatke za razumevanje podlage popravka stroškov in predložitev pripomb.
Moreover, the company claimed that Article 13(2)(b) of the basic Regulation is not a rule of origin and, therefore, that it cannot be applied to assess the origin of the bicycle parts purchased from Sri Lanka.
Končno družba v tem primeru ni zahtevala posredovanja pooblaščenca za zaslišanje v trgovinskih postopkih.
As explained in recital 98, the Forms A/Certificates of origin were not considered sufficient evidence to demonstrate the origin of the bicycle parts purchased from Sri Lanka because they were not issued on the basis of actual manufacturing costs but on a projection of manufacturing costs for the future which does not provide any guarantees that the bicycle parts were indeed manufactured in compliance with the projected costs.
Ista družba je potrdila, da ne trdi, da izpolnjuje zahteve preskusa člena 13(2)(b) osnovne uredbe o manj kot 60 % celotne vrednosti delov.
Moreover, it should be made clear that the Commission is not disputing in general the methodology for the issuance of the Forms A/Certificates of origin in Sri Lanka, which is beyond the scope of this investigation, but only assessing whether the conditions of Article 13(2) of the basic Regulation are met in the present case.
Vendar je trdila, da je izračun preskusa 25-odstotne dodane vrednosti Komisije nepravilen, ker ni vključil prodajnih, splošnih in upravnih stroškov in dobička, ker je Komisija ločila dodano vrednost surovin od dodane vrednosti uvoženih okvirjev in tretjič, ker je Komisija upoštevala le sorazmerno dodano vrednost delov, ki so bili kupljeni na Kitajskem.
In these circumstances, while noting that Article 13(2)(b) of the basic Regulation is indeed not as such a rule of origin, the Commission was justified in considering that as these parts were manufactured for more than 60 % with raw materials from China and the value added was less than 25 % of the manufacturing costs, it could conclude that these parts themselves come from China.
Kot je pojasnjeno spodaj, te trditve temeljijo na napačnem razumevanju ustrezne določbe osnovne uredbe.
Therefore, all the above claims were rejected.
Prvič, kot je pojasnjeno v uvodni izjavi 80, so stroški, vključeni v izračun dodane vrednosti, stroški, ki so nastali v proizvodnem procesu, ki vodijo k povečani vrednosti končnega izdelka kot presežek njegovih začetnih stroškov (npr. stroškov proizvodnega dela, tovarniških režijskih stroškov, amortizacije obratov za sestavljanje, v lastni režiji proizvedenih delov).
On this basis the company was found to be an assembly operation.
Ti stroški bi morali nastati v proizvodnem procesu.
Therefore, the existence in Pakistan of assembly operations involved in the circumvention of the measures in force within the meaning of Article 13(2) of the basic Regulation in Pakistan is established.
Stroški, ki so nastali družbi in jih ni mogoče povezati s proizvodnim procesom v obdobju poročanja, niso vključeni v izračun dodane vrednosti.
Pakistan received the GSP+ status [9] at the end of 2013.
Zato prodajni, splošni in upravni stroški niso vključeni v izračun dodane vrednosti, saj taki stroški družbi ne nastanejo v proizvodnem procesu in ne povečajo dodane vrednosti izdelka.
While it cannot be excluded that the granting of additional benefits under the GSP rules could have contributed to motivate different companies to set up production facilities in Pakistan and export bicycles to the Union market, it does not affect the findings that the sole exporter to the Union is related to a Sri Lankan company subject to measures following the previous anti-circumvention investigation and that it sourced the bicycle parts mainly from China.
Dobička prav tako ni mogoče vključiti, ker ni sestavni del dodane vrednosti.
Therefore, the investigation did not bring to light any due cause or economic justification for the assembly operations other than the avoidance of the existing measures on the product concerned.
Poleg tega temelji na odločitvah uprave in tržnih silah.
No elements were found, other than the duty, which could be considered as a compensation for the costs of assembly operations.
V zvezi z drugo trditvijo se izpostavlja, da v skladu s členom 13(2)(b) osnovne uredbe kupljeni deli niso vključeni v izračun dodane vrednosti družbe.
Conclusion on Pakistan
Izračun dodane vrednosti vključuje le stroške, ki nastanejo neposredno ali posredno pri dejavnosti sestavljanja delov.
The government of Pakistan did not make comments after the disclosure.
Končno je Komisija upoštevala sorazmerno dodano vrednost delov, kupljenih na Kitajskem, v skladu z uveljavljeno prakso in v skladu s členom 13(2)(b) osnovne uredbe.
The investigation has established that the change in the pattern of trade stemmed from a practice, process or work for which there is no economic justification other than the duty.
Tudi če Komisija tega pravila v tem primeru ne bi uporabila, to ne bi vplivalo na njen sklep, da družba ne izpolnjuje zahtev preskusa 25-odstotne dodane vrednosti, saj je bilo več kot 80 % delov kupljenih na Kitajskem.
As stated in recitals 23, the investigation showed that the exports of one of the two cooperating companies were in fact performed by two unrelated trading companies.
Poleg tega je družba ugovarjala popravku stroškov s strani Komisije (stroškov dela, energije, amortizacije in bonusov za direktorje).
One of these trading companies, which did not cooperate in this investigation, carried out similar operations in Sri Lanka as found in the context of the previous anti-circumvention investigation.
V zvezi s stroški dela je družba trdila, da je Komisija brez razloga zanemarila posredne stroške dela in da ni pokazala, da so bili sporočeni stroški dela nezanesljivi.
As mentioned in recital 24 two companies in the Philippines cooperated by providing information in their exemption forms.
V zvezi s stroški energije je družba trdila, da se lahko stroški energije med proizvodnimi obrati razlikujejo glede na vrsto izdelka in delovni čas.
The exports of these companies covered the total imports from the Philippines to the Union in the reporting period.
V zvezi z amortizacijo je družba ponovno potrdila svoje predhodne trditve, da so bila finančna poročila družbe revidirana, medtem ko je o bonusih za direktorje trdila, da je bila prilagoditev Komisije arbitrarna.