natgillin/translations-raw huggingface dataset:
Sep-13
Vendar družba ni mogla zagotoviti nobenih dokazov/informacij o dejanskih proizvajalcih teh drugih delov.
Oct-13
Poleg tega družba za zadevna kolesa ni mogla predložiti obrazca A/potrdila o poreklu kamboškega ministrstva za trgovino.
Nov-13
Zato in zaradi odsotnosti drugih informacij se sklepa, da so zadevni deli kitajskega porekla.
Dec-13
Zato so bile navedene trditve zavrnjene.
Jan-14
Tako je na podlagi zgoraj navedenih dokazov ugotovljeno, da v Kambodži obstaja praksa pretovarjanja izdelkov s poreklom iz Kitajske v smislu člena 13(1) osnovne uredbe.
Feb-14
Dejavnost sestavljanja
Average price (EUR/piece)
Za vsako sodelujočo družbo je bila opravljena analiza virov surovin (delov za kolesa) in stroškov proizvodnje, da bi se ugotovilo, ali pri dejavnosti sestavljanja v Kambodži prihaja do izogibanja veljavnim ukrepom v skladu z merili iz člena 13(2) osnovne uredbe.
Mar-14
Pri treh od petih sodelujočih družb surovine iz Kitajske (deli za kolesa) niso predstavljale 60 ali več odstotkov celotne vrednosti delov sestavljenega izdelka.
Apr-14
Zato ni bilo treba preveriti, ali je bila dodana vrednost, za katero se poveča vrednost delov, vnesenih med sestavljanjem, večja od 25 % proizvodnih stroškov.
May-14
Obe družbi sta trdili, da proizvajata okvirje.
Jun-14
Družbi sta dele kupili od povezanih družb na Kitajskem ali prek povezanih trgovskih družb v Hongkongu.
Jul-14
Preiskava je ugotovila, da je pripis fiksnih stroškov (tj. amortizacija, najemnina ter neposredni in posredni odhodki za elektriko) za proizvodnjo okvirjev neskladen z obsegom proizvodnje koles in da je umetno dvignil vrednost izdelanih okvirjev.
Aug-14
Poleg tega je bilo ugotovljeno, da je poraba laka pri proizvodnji okvirjev pretirana v primerjavi s podatki dejanskih proizvajalcev.
Transhipment
Ugotovljeno je bilo tudi, da so stroški dela, predvideni za proizvodnjo okvirjev in sestavljanje koles, previsoki in nezanesljivi v primerjavi s količino proizvedenih okvirjev in sestavljenih koles na podlagi ugotovitev pri dejanskih proizvajalcih.
The exports of the cooperating Cambodian companies covered 94 % of the total imports from Cambodia to the Union in the reporting period.
Pripis navedenih različnih stroškov za proizvodnjo okvirjev je bil zato popravljen in je pokazal, da surovine (deli za kolesa) iz Kitajske dejansko prestavljajo več kot 60 % celotne vrednosti delov sestavljenega izdelka, medtem ko je bila dodana vrednost, za katero se poveča vrednost delov, vnesenih med sestavljanjem, nižja od 25 % proizvodnih stroškov.
One of the five cooperating companies could not reconcile the data on the type of frames purchased from China with the data on the type of bicycles sold to the Union, while the company did not manufacture frames in that period.
Po razkritju je ena družba trdila, da je precejšen delež njene proizvodnje koles namenjen trgom zunaj Unije.
After disclosure the company disagreed with the Commission assessment of transhipment.
Ista družba je nasprotovala ugotovitvam Komisije, da so deli za kolesa iz Kitajske predstavljali več kot 60 % celotne vrednosti delov v končnem izdelku.
The company provided additional documents and argued that the Commission does not have any evidence in the file showing that the frames came from China.
Trdila je, da je Komisija napačno domnevala, da so vse surovine predvidene za kolesa, prodana na trg Unije, čeprav jih družba prodaja tudi zunaj Unije.
It is recalled that, during the on-spot verification, the information provided by the company did not allow the Commission to reconcile the type of frames purchased with the type of bicycles exported to the Union, as the company showed purchases of frames of steel while it exported bicycles with frames of steel and aluminium of different sizes.
Trdila je tudi, da je strošek proizvodnje koles za prodajo v Uniji višji od stroška proizvodnje koles za prodajo zunaj Unije.
This would indicate that the exported bicycles have not been assembled in Cambodia.
Družba je trdila, da bi morala Komisija zato svoje ugotovitve prilagoditi tako, da bi izločila stroške delov in materiala za proizvodnjo koles, namenjenih za prodajo zunaj Unije.
Furthermore, the only evidence submitted during the on-spot verification by the company to show the origin of these frames was the Form A/Certificate of origin issued by Vietnamese authorities in the name of a Vietnamese trader.
Poleg tega je družba trdila, da je Komisija določene materiale, ki niso kitajskega porekla, (okvirje in druge dele za kolesa) pomotoma obravnavala, kot da so kitajskega porekla.
Following disclosure, the company claimed that the Form A/Certificate of origin wrongly indicated that all the frames were of steel when in fact they are also of aluminium.
Trdila je tudi, da je družba nekatere dele, zajete v dveh nabavnih nalogih, pomotoma sporočila, kot da gre za izdelke s poreklom iz Kitajske.
The new documents submitted by the company after disclosure, in Vietnamese and Chinese with limited translation into English, contained several inconsistencies (the quantity of frames purchased could not be reconciled with the number of bicycles exported as established during the on-spot verification; one document was submitted as an invoice but it did not include any prices; no evidence was submitted for the other manufacturing steps for the frames like cutting, forming, punching, and painting).
Glede tega je treba opozoriti, da je, kot je pojasnjeno v uvodni izjavi 77, prodaja zunaj Unije predstavljala manj kot 6 % skupne prodaje družbe in da to posledično ni moglo bistveno izkriviti analize Komisije.
These new documents were, therefore, considered incomplete and insufficient in order to show that the frames in question were produced in Vietnam.
Družba je v svojem odgovoru na razkritje predložila novo dokumentacijo, ki navaja, kateri deli so bili uporabljeni za kolesa, izvožena zunaj Unije.
In addition, the investigation established that the company bought the majority (70 %) of the other parts used to assemble the bicycles from related companies in China while the remaining parts (with few immaterial exceptions) came from Vietnamese traders.
Vendar družba ni predložila dokazov, ki bi kazali, da so bili navedeni deli dejansko uporabljeni za sestavljanje koles, izvoženih zunaj Unije, kot so na primer računi za material za kolesa, izvožena zunaj Unije, ki bi navajali vrsto delov, uporabljenih za ta kolesa.
The company was not however able to provide any evidence/information as to the actual producers of these other parts.
Glede delov, za katere je družba trdila, da jih je Komisija pomotoma obravnavala kot kitajske, je treba opozoriti, da je družba sporočila nakup več delov od vietnamskih trgovcev, vendar ni predložila nobenih dokazov o proizvajalcih teh delov, kot je pojasnjeno v uvodni izjavi 71.
Moreover, the company was not able to provide the Form A/Certificate of origin from the Ministry of Commerce in Cambodia for the bicycles in question.
Zato se ob odsotnosti drugih dokazov o dejanskih proizvajalcih teh delov in ob upoštevanju dejstva, da ima družba povezane družbe na Kitajskem, od katerih kupuje dele za kolesa, sklene, da zadevni deli tudi prihajajo iz Kitajske.
Therefore, and in the absence of any other information available, it is concluded that the parts in question originated from China.
Za dva zgoraj omenjena nabavna naloga je družba sama sporočila, da zajemata nakup delov od njene kitajske povezane družbe, in po razkritju ni predložila drugih dokazov, da je naredila napako, ko je izjavila, da so navedeni deli kitajskega porekla.
Hence, the above claims were rejected.
Zato so bile te trditve zavrnjene.
Therefore, on the basis of the evidence listed above, the existence in Cambodia of transhipment practices of Chinese-origin products within the meaning of Article 13(1) of the basic Regulation is established.
Obe družbi, vključeni v dejavnosti sestavljanja, sta ugovarjali popravku svojih stroškov, ki jo je opravila Komisija.
Assembly operation
V splošnem se izpostavlja, da so pri računanju v skladu s členom 13(2) osnovne uredbe, ali je dodana vrednost, za katero se poveča vrednost delov, vnesenih tekom aktivnosti sestavljanja, večja od 25 % proizvodnih stroškov, 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).
The sources of raw materials (bicycle parts) and the cost of production were analysed for each cooperating company to establish whether any assembly operation in Cambodia is circumventing the existing measures according to the criteria of Article 13(2) of the basic Regulation.
Ti stroški bi morali zato nastati izključno v proizvodnem procesu in postopku dokončanja koles.
For three out of the five companies that cooperated, the raw materials (bicycle parts) from China did not constitute 60 % or more of the total value of the parts of the assembled product.
Ena družba je trdila, da Komisija ni upoštevala stroškov, povezanih z njeno geografsko lokacijo.
It was not necessary, therefore, to examine whether or not the value added to the parts brought in, during the assembly operation, was greater than 25 % of the manufacturing cost.
V zvezi s tem je treba poudariti, da družba ni predložila nobenih dokazov, ki bi kazali razlike v stroških glede na regijo v Kambodži.
The other two companies were set up in 2013 in Cambodia.
Zato je bila ta trditev zavrnjena.
One of them engaged in transhipment practices, as established in recitals 69 to 74.
V zvezi s stroški amortizacije je ena družba med preveritvijo na kraju samem trdila, da so osnovna sredstva plačali delničarji in ne družba sama.
Both companies claimed to produce frames.
Ker družba torej ni imela stroškov s pridobitvijo osnovnih sredstev, se stroški amortizacije, ki jih je sporočila družba, niso upoštevali.
The two companies bought the parts from China either from related companies or through related traders in Hong Kong.
Po razkritju pa je družba trdila, da je bila oprema, ki so jo kupili delničarji, dejansko stvarni vložek v kapital.
The investigation established that the allocation of the fixed costs (i.e. depreciation, rent and direct and indirect electricity expenses) to the manufacturing of frames was inconsistent with the production volume of bicycles and artificially increased the value of the manufactured frames.
Ker je bila trditev podana pozno v preiskavi, je Komisija ni mogla preveriti in jo je zato zavrnila.
In addition, the consumption of the paint used in the manufacturing of frames was found to be overstated as compared to the data of genuine producers.
Obe družbi tudi najemata stavbe za dejavnosti sestavljanja koles.
Moreover, the labour costs allocated to the manufacturing of frames and assembly operations of bicycles was found to be too high and unreliable in comparison to the volume of frames manufactured and assembled bicycles, based on findings regarding the genuine producers.
V obdobju poročanja bistven del njunih proizvodnih zmogljivosti ni bil izkoriščen.
The allocation of these different costs to the manufacturing of frames was therefore revised and showed that the raw materials (bicycle parts) from China constituted in reality more than 60 % of the total value of the parts of the assembled product, while the value added to the parts brought in during the assembly operation, was lower than 25 % of the manufacturing cost.
Vendar sta obe družbi skupne stroške najemnine pripisali proizvodnji okvirjev in sestavljanju koles.
After disclosure, one company claimed that a considerable portion of its production of bicycles was destined for outside markets outside the Union.
Družbi pri opravljenem pripisu nista upoštevali, da se je za proizvodni proces uporabljal le del najetih stavb.
In this regard it is noted that in the reporting period the company's sales outside the Union represented less than 6 % of the total sales and involved one transaction (one invoice) only.
Za izračun dodane vrednosti je Komisija zato popravila pripis stroškov najemnine proizvodnji okvirjev in sestavljanju koles sorazmerno z dejanskim obsegom proizvodnje.
The same company disputed the Commission's findings that the parts from China represented more than 60 % of the total value of the parts of the assembled product.
Preostali stroški najemnine, ki so nastali družbama, so bili obravnavani kot stroški, ki ne prispevajo k ustvarjanju dodane vrednosti, ki se zahteva v členu 13(2) osnovne uredbe.
It claimed that the Commission wrongly assumed that all raw materials are for the bicycles sold to the Union while the company is also selling outside Union.
V zvezi s stroški lakiranja je ena družba trdila, da uporablja bolj kompleksen postopek lakiranja s tremi sloji laka in zato porabi več laka kot družbe, uporabljene za izračun referenčnega merila za porabo laka (približno 2,5-krat več kot pri referenčnih družbah).
It also argued that the cost of production for bicycles sold to the Union is higher than the cost of production for bicycles sold outside Union.
V zvezi s tem je treba opozoriti, da družbe, ki so vključene v referenčno merilo, tudi uporabljajo tri sloje laka.
The company claimed that the Commission, therefore, should adjust its findings to strip out the costs of the parts and the materials for the production of bicycles destined for outside Union.
Tudi popravek referenčnega merila, kot ga je predlagala družba, ne bi spremenil sklepov Komisije, da družba ne izpolnjuje zahtev preskusa 25-odstotne dodane vrednosti v skladu s členom 13(2)(b) osnovne uredbe.
In addition, the company argued that the Commission mistakenly considered that certain non-Chinese material (frames and other bicycle parts) were actually originating in China.
Poleg tega je družba trdila, da Komisija ni upoštevala stroškov peskanja.
It also argued that some parts covered by two purchase orders have been mistakenly reported as originating in China by the company.
Družba je po razkritju predložila račune, ki navajajo te izdatke.
In this regard, it should be noted that as explained in recital 77, the sales outside the Union represented less than 6 % of the total sales of the company and, therefore, it could not have materially distorted the Commission's analysis.
Vendar so bili računi izdani šele po koncu obdobja poročanja in jih zato ni bilo mogoče upoštevati.
The company submitted in its reply to the disclosure a new file indicating which parts were used for the bicycles exported outside Union.
Ista družba je trdila, da je bil pripis stroškov energije na podlagi kvadratnega metra za vsako lokacijo namesto na podlagi porabe nepravilen.
However, the company did not submit any evidence showing that these parts were effectively used for the assembly of the bicycles exported outside the Union, such as for example bills of materials for the bicycles exported outside the Union indicating the type of parts used for these bicycles.
V zvezi s tem je treba opozoriti, da družba ni porabila vse energije za proizvodni proces.
As regards the parts for which the company claimed they were mistakenly considered by the Commission as Chinese, it is noted that the company reported to purchase several parts from Vietnamese traders but no evidence was submitted concerning the producers of these parts as explained in recital 71.
Tudi če ne bi popravili stroškov energije, to v nobenem primeru ne bi spremenilo sklepa Komisije, da družba ne izpolnjuje zahtev preskusa 25-odstotne dodatne vrednosti v skladu s členom 13(2)(b) osnovne uredbe.
Therefore, in the absence of any evidence concerning the actual producers of these parts and taking into account the fact that the company has related companies in China from which it buys bicycles parts, it is concluded that the parts in question also come from China.
Isti zaključek velja tudi, če bi se stroški lakiranja in energije spremenili, kot je trdila družba.
As for the two purchase orders mentioned above, these have been reported by the company itself as covering purchase of parts from its Chinese related company and no evidence was submitted after disclosure to prove that the company made a mistake in declaring a Chinese origin to those parts.
Druga družba je trdila, da Komisija ne bi smela popraviti njenih stroškov na podlagi podatkov iz kosovnice družbe, saj se metodologija za ugotavljanje stroškov v kosovnici razlikuje od metodologije Komisije za določanje stroškov energije.
Therefore, these claims were rejected.
Družba svoje trditve ni podrobneje opredelila.
Both companies involved in assembly operations disputed the revision of their costs made by the Commission.
Tudi če stroški energije ne bi bili popravljeni na podlagi odhodkov za energijo iz kosovnice, ki jo je družba predložila med preveritvijo na kraju samem, to vseeno ne bi spremenilo sklepa Komisije, da družba ne izpolnjuje zahtev preskusa 25-odstotne dodane vrednosti v skladu s členom 13(2)(b) osnovne uredbe.
As a general note, it is highlighted that when calculating, under Article 13(2) of the basic Regulation, whether the value added to the parts brought in during the assembly operation was greater than 25 % of the manufacturing cost, the costs included in the calculation of the value added are costs incurred in the manufacturing process that lead to an increased value of the finished product in addition to its initial costs (for example manufacturing labour costs, factory overheads, depreciation of assembly facilities, internally-manufactured parts).
V zvezi s stroški dela je ena družba trdila, da Komisija ni upoštevala dejstva, da je družba svojim delavcem izplačevala višje plače, da bi jih zadržala, saj na njenem območju ni bilo dovolj delavcev.
These costs should, therefore, be specifically incurred in the manufacturing and completion process of bicycles.
V zvezi s tem je treba opozoriti, da Komisija ni popravila ravni plače zaposlenih, ampak število zaposlenih, dejansko predvidenih za proizvodnjo okvirjev in sestavljanje koles.
One company claimed that the Commission did not take into account the costs linked to its geographical location.
Poleg tega je ista družba trdila, da Komisija ni upoštevala prožnosti delavcev, saj naj bi delavci, predvideni za proizvodnjo okvirjev, občasno delali pri sestavljanju koles.
In this regard, it should be noted that the company has not submitted any evidence showing the difference in costs per region in Cambodia.
V odgovor na to trditev je treba poudariti, da je med preveritvijo na kraju samem Komisija od družbe zahtevala, naj predloži oceno števila zaposlenih na oddelek (proizvodnja koles, dejavnost sestavljanja itd.).
Therefore, this claim was rejected.
Komisija je svojo oceno opravila na podlagi informacij, predloženih med preveritvijo na kraju samem.
As concerns depreciation costs, one company claimed during the on-spot verification that the fixed assets were paid for by the shareholders and not by the company itself.
Družba ni predložila informacij v zvezi s takšno prožnostjo delavcev in zato je bila trditev zavrnjena.
Therefore, as the company did not incur any costs with the acquisition of the fixed assets, the depreciation costs reported by the company were disregarded.
Druga družba je trdila, da so bili stroški dela visoki zaradi stroškov usposabljanja, vendar ni predložila dokazil o višini takšnih stroškov usposabljanja.
After disclosure, the company claimed, however, that the equipment purchased by the shareholders was in fact a contribution in kind to capital.
Kljub temu je treba opozoriti, da je glede na to, da bo družba imela koristi od usposobljenih zaposlenih na daljši rok, treba stroške usposabljanja porazdeliti na daljše obdobje.
As this claim was made at a late stage of the investigation, the Commission was not able to verify it and, therefore, the claim was rejected.
Zato stroškov usposabljanja ni mogoče v celoti pripisati stroškom za prve mesece proizvodnje, saj bodo prispevali tudi k zvišanju vrednosti koles, proizvedenih po obdobju poročanja.
Both companies are renting buildings for their bicycles assembly operations.
Zato se v Kambodži ugotovi obstoj dejavnosti sestavljanja, ki je vključena v izogibanje veljavnim ukrepov v smislu člena 13(2) osnovne uredbe.
In the reporting period, a significant part of their production capacities was not used.
Nezadosten drug vzrok ali gospodarska utemeljitev razen uvedbe protidampinške dajatve
However, both companies allocated the total rent expenses to the production of frames and assembly of bicycles.
Po razkritju je ena družba trdila, da je bila v Kambodži ustanovljena iz komercialnih razlogov, da bi izkoristila nizke stroške dela in logistične prednosti.
The allocation made by the companies did not take into account that only a part of the rented buildings was used in the production process.
Vendar je treba opozoriti, da te prednosti do določene mere pod vprašaj postavlja dokument, ki ga je družba sama priložila odgovoru na razkritje.
For the calculation of the value added, the Commission, therefore, revised the allocation of the rent expenses to the manufacturing of frames and the assembly of bicycle in proportion of the actual production volume.
Poleg tega je, kot je pojasnjeno zgoraj, prodaja družbe v Unijo v obdobju poročanja predstavljala okrog 94 % vse prodaje družbe.
The remaining rent costs incurred by the companies were considered costs that do not contribute to the creation of the value added required by Article 13(2) of the basic Regulation.
Takšna ciljna usmerjenost na trg Unije ni skladna s trditvijo, ki se zato zavrne.
As concerns costs for painting, one company claimed that it uses a more complex painting process with three coats of painting and, therefore, more paint than the companies used to calculate a benchmark for the consumption of painting (around 2,5 more than the benchmark).
V preiskavi razen izogibanja veljavnim ukrepom v zvezi z zadevnim izdelkom ni bil ugotovljen noben drug ustrezen vzrok ali gospodarska utemeljitev pretovarjanja in dejavnosti sestavljanja, ki so opisane zgoraj.
In this regard it should be noted that the companies included in the benchmark also use three coats of painting.
Razen dajatve ni bilo nikakršnih elementov, ki bi lahko šteli kot nadomestilo za stroške pretovarjanja in dejavnosti sestavljanja.
Nevertheless, even if the benchmark was revised as the company suggested, it would not have changed the Commission's conclusions that the company does not comply with the 25 % value added test under Article 13(2)(b) of the basic Regulation.
Sklep glede Kambodže
In addition, the company claimed that the Commission has not taken into account the costs of sand blasting.
V odgovoru na razkritje z dne 19. marca 2015 kamboško ministrstvo za trgovino ni podvomilo o analizi Komisije o obstoju praks izogibanja.
However, the invoices were issued after the end of the reporting period and had to be, therefore, disregarded.
Preiskava je razkrila, da je v Pakistanu v proizvodnjo koles vključena le ena družba.
The same company claimed that it was incorrect to allocate the energy costs on the basis of the square meters of each location instead of consumption.
Ta družba je povezana z družbo v Šrilanki, ki je bila vključena v prejšnjo preiskavo proti izogibanju in za katero veljajo razširjeni ukrepi.
In this regard, it is noted that not all the energy consumed by that company was incurred in the manufacturing process.
Poleg tega so delničarji navedene šrilanške družbe ustanovili družbo v Kambodži, ki je tudi vključena v izvoz koles v Unijo.
In any event, even if the energy costs had not been revised, 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.
Kot je pojasnjeno v uvodni izjavi 21, navedena kamboška družba ni sodelovala v sedanji preiskavi, čeprav je leta 2013 izdelek v preiskavi izvažala na trg Unije, kot je pojasnjeno v uvodnih izjavah 66 do 67.
The same conclusion is reached if both the painting and the energy costs had been changed as claimed by the company.
Kamboška družba je v obdobju poročanja prenehala z delovanjem v Kambodži in svojo dejavnost preselila na povezano družbo v Pakistanu.