natgillin/translations-raw huggingface dataset:
The Commission concluded that no financial contribution or benefit was received by the sampled exporting producers from the remaining direct tax exemption programmes mentioned in section 3.3(iv) above during the IP.
Glede na to, da pogoji za upravičenost in dejanska merila za izbor podjetij, upravičenih do ugodnosti, niso pregledni in objektivni ter se ne uporabljajo samodejno, ta nepovratna sredstva ne izpolnjujejo zahtev za nespecifičnost iz člena 4(2)(b) osnovne uredbe.
Total for all direct tax exemption schemes and reduction programmes
Družbe so v vseh primerih predložile informacije o znesku nepovratnih sredstev in tem, od koga so jih prejele.
The total subsidy amount established with regard to all direct tax schemes during the IP for the sampled exporting producers was as follows:
Poleg tega so ta dohodek v računovodskih izkazih večinoma knjižile pod postavko „dohodek od subvencij“ in te izkaze neodvisno revidirale.
Direct tax exemptions and reductions
To se je štelo za pozitiven dokaz o subvenciji, ki je zagotovila ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi.
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Komisija je zato sklenila, da ugotovitve, ki so bile preverjene med preverjanji na kraju samem, pomenijo razumen kazalnik stopnje subvencioniranja v zvezi s tem.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the claiming enterprise has to obtain a Certificate of State-Encouraged project issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
Navedena nepovratna sredstva imajo skupne značilnosti, dodelijo jih javni organi in niso del širšega programa subvencij, ampak so posamezna nepovratna sredstva, zato jih je Komisija ocenila skupaj.
The legal bases of this programme are:
Kitajska vlada je v odgovoru na razkritje trdila, da Komisija ni zagotovila dovolj podrobnosti, da bi lahko utemeljila specifičnost teh nepovratnih sredstev.
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997;
Vendar je treba poudariti, da je bilo Komisiji v izpolnjenih vprašalnikih predloženo zelo malo podrobnosti v zvezi s temi nepovratnimi sredstvi.
Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies;
Vzorčeni proizvajalci izvozniki niso izpodbijali zneskov, ki jih je izračunala Komisija in ki so jim bili razkriti.
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43;
Prav tako niso izpodbijali dejstva, da so bile ta nepovratne pomoči prejete od kitajske vlade.
Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, [2006] No. 316;
Ugotovitve preveritev so se bistveno razlikovale glede podatkov o številu in skupni vrednosti nepovratnih sredstev, kot so bili navedeni v odgovorih kitajske vlade na vprašalnik.
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Komisija je zato sklenila, da ugotovitve, ki so bile preverjene med preverjanji na kraju samem, pomenijo razumen kazalnik stopnje subvencioniranja v zvezi s tem.
Equipment imported in order to develop domestic or foreign investment projects in line with the policy of encouraging foreign or domestic investment projects may be exempted from payment of the VAT and/or import duty, unless the equipment category is listed in the catalogue of non-duty exemptible article.
Dejstvo, da je Komisija navedla, da so nepovratna sredstva „očitno“ omejena, kaže natanko na pomanjkanje preglednosti v zvezi z obstojem objektivnih meril za upravičenost vzorčenih družb.
To benefit from this scheme, the company needs to obtain a confirmation letter from the local authority responsible for the project, which needs to be submitted to local customs authority.
Komisija ne sprejema trditve, da ta pristop dokazuje neuspešnost utemeljevanja obstoja shem, proti katerim se lahko uvede izravnalne ukrepe.
The GOC claimed that with effect from 1 January 2009, only the import duty is exempted and VAT on importation of equipment for self-use is collected.
Zato je bila trditev, da Komisija ni izpolnjevala zahtevanega standarda za specifičnost, zavrnjena.
However, exemptions of both VAT and import duty during the IP were identified for the Shougang Group.
Znesek subvencije, za vzorčene proizvajalce izvoznike določen v zvezi s to vrsto subvencij v OP:
These included exemptions for equipment imported in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the IP.
Ad hoc nepovratna sredstva
While the Commission saw no evidence that this exemption was operating during the IP, the Commission established on the basis of the evidence on the file that the Shougang Group still availed benefits under this programme.
Druge sheme nepovratnih sredstev
This programme provides a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Vzorčeni proizvajalci izvozniki v OP niso iz preostalih programov nepovratnih sredstev, navedenih v oddelku 3.3(iii), prejeli nobenega finančnega prispevka.
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Skupni znesek za vse sheme nepovratnih sredstev
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Skupni zneski subvencije, za vzorčene proizvajalce izvoznike določeni za vsa nepovratna sredstva v OP:
The legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Nepovratna sredstva
In addition, there are no objective criteria to limit eligibility for this programme and the GOC did not provide conclusive evidence to conclude that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Preoblikovanje zunanje trgovine in posodobitev demonstracijskih baz („demonstracijske baze“) ter skupne storitvene platforme
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries, and was based on objective criteria (i.e. importing certain capital equipment).
Pri STO so ZDA izpodbijale ta program subvencij.
The Commission considered that this subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this subsidy only to certain categories of imported capital equipment clearly specified exhaustively by law in the catalogue issued by the NDRC for products encouraged by the State, such as those belonging to the steel industry.
Kitajska in Združene države so aprila 2016 podpisale memorandum o soglasju [52], v katerem se je Kitajska zavezala, da bo odpravila, spremenila ali nadomestila vse pravne instrumente, povezane s tem programom.
It also noted that this subsidy was already countervailed in the anti-subsidy investigation on Coated Fine Paper originating in the PRC and in the anti-subsidy investigation on Solar Panels originating in the PRC [47].
Kitajska vlada je med posvetovanji predložila dodatne dokaze o izpolnjevanju teh zavez.
The fact that eligibility is restricted to specific business categories confirms that the scheme is not generally available to broad economic sectors and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Poleg tega ni v OP nobena od vzorčenih družb izkoristila ugodnosti tega programa.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the IP.
Zato je Komisija menila, da ni dokazov o subvencioniranju, proti kateremu bi bilo na podlagi tega programa treba uvesti izravnalne ukrepe.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Subvencioniranje zagotavljanja uvoza vroče valjanih ploščatih izdelkov v EU
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the life of the equipment according the company's normal accounting procedures.
Pritožnik je trdil, da kitajska vlada zagotavlja finančni prispevek različnim akterjem v dobavni verigi vroče valjanih ploščatih izdelkov, ko zagotavlja vroče valjane ploščate izdelke za manj kot ustrezno nadomestilo, kar je rezultat njenega posredovanja v proizvodnji vroče valjanih ploščatih izdelkov v LRK, npr. ponujanja posojil, surovin in energije za manj kot ustrezno nadomestilo, in da imajo korist od te splošne sheme vsi akterji v proizvodni verigi, vključno s proizvajalci izvozniki v LRK (ki lahko nadaljujejo poslovanje in prejmejo ekonomijo obsega), povezanimi uvozniki v EU (ki pridobijo tržni delež), končnimi kupci v EU (ki kupujejo po ceni, za katero vedo, da je nižja na trgu) in samo kitajsko vlado (ki doseže svoje cilje politike).
The Shougang Group benefitted from rebates under this scheme.
Komisija je ugotovila, da so v osnovni uredbi obravnavane subvencije, ki so jih tuje vlade zagotovile svojim proizvajalcem izvoznikom, ti pa z uvozom v Evropsko uniji izkrivljajo konkurenco.
The amount of subsidy established for this specific scheme for the Shougang Group was 0,11 %.
V skladu z uvodno izjavo (5) je treba prikazati, da je vlada ali javna organizacija prispevala sredstva „na ozemlju“ države, ki je dodelila subvencijo.
Tax exemption for policy-based relocation
Poleg tega se v členu 4 osnovne uredbe navaja koncept specifičnosti, kadar tuja vlada dodeli subvencijo svoji industriji „v pristojnosti organa, ki jo dodeljuje“.
For environmental reasons, the Shougang Group was asked to relocate its entire steel plant in Beijing to a coastal location in Caofeidian.
Iz tega sledi, da instrument ne zajema subvencij, ki jih tuja vlada dodeli subjektom, ki niso v njeni pristojnosti, kot so nepovezani uvozniki v Evropski uniji ali celo končni kupec v Evropski uniji, če jih ni mogoče pripisati proizvajalcu izvozniku.
The project was approved in 2004, construction started in 2006, and production on the new site started end of 2009.
Komisija ni našla dokazov, da kitajska vlada subjektom, ki so povezani s proizvajalcem izvoznikom, zagotavlja subvencije, proti katerim se lahko uvedejo izravnalni ukrepi.
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Problems related to Shougang Group Relocation (No. 174 [2007] of the Ministry of Finance December 29, 2007).
Ob razkritju je pritožnik navedel, da si Komisija napačno razlaga uvodno izjavo (5) in člen 4 osnovne uredbe.
The above-mentioned notice provides for an ex-post refund of all value-added taxes and all income tax payments which have been paid by 18 enterprises of the Shougang Group from 2006 to 2009.
Po njegovem mnenju uvodna izjava (5) ni zavezujoča norma in v primeru, da obstaja ozemeljska zahteva, ta ni nujna.
The notice states that ‘the foregoing taxes shall be specifically used for solving Shougang Group's investment in Jingtang Iron & Steel project’.
V podporo tej trditvi se je skliceval na uvodno izjavo (3) osnovne uredbe, v skladu s katero bi bilo treba upoštevati pravila STO, ki ne vsebujejo ozemeljskih omejitev, kot je ugotovil odbor v zadevi Brazilija – zrakoplovi [53].
Furthermore, the notice refers to the expenses caused by employee resettlement due to the enterprise relocation.
V zvezi s členom 4 osnovne uredbe je pritožnik svojo razlago podprl z odstavkom 4, v skladu s katerim so subvencije, pogojene z izvozom, specifične.
However, during the verification at the company, the link with the employee expenses and/or relocation during the period 2006 to 2009 could not be established.
Komisija je te trditve zavrnila.
In addition, the 18 group companies mentioned in the notice have no link to the Jingtang Iron & Steel project.
Prvič, uvodne izjave temeljne uredbe so pravno zavezujoče, saj določajo razloge za osnovno uredbo.
The Commission considered that the tax exemption at issue is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the companies concerned.
Zato so pomemben vir za razlago pravnega akta.
This programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the tax exemption was only granted to the Shougang Group.
Drugič, pritožnik ne sledi lastnemu stališču, ko poskuša nasprotovati ozemeljskemu elementu v uvodni izjavi (5) s sklicevanjem na drugo uvodno izjavo, tj. uvodno izjavo (3).
During the verification visit, the GOC confirmed that this was a specific, stand-alone case, and not part of a broader tax programme for companies that are relocating based on the government's policy decisions.
Ni jasno, zakaj bi morala biti uvodna izjava (5) pravno nezavezujoča, uvodna izjava (3) pa pravno zavezujoča.
The benefit conferred on the recipient is the total amount of VAT and income tax exempted.
Zato formalni argument proti uvodni izjavi (5) ni prepričljiv.
Although the exemption refers to a period preceding the IP, that part of the benefit should be allocated to the IP as the financial contribution was related to a large-scale investment project.
Tretjič, odbor v zadevi Brazilija – zrakoplovi ne zajema te zadeve.
In order to ensure that the countervailable amount only covered the IP period the benefit received was amortized over the average life of the company's fixed assets according the company's normal accounting procedures.
V navedeni zadevi je bila subvencija dodeljena dobaviteljem zrakoplovov v Braziliji in je bila deljena z zunanjimi kupci.
Only the Shougang Group has benefitted from exemptions under this scheme.
V tej zadevi se subvencija sploh ne bi dodelila kitajskim proizvajalcem na Kitajskem, temveč le zunanjim akterjem.
The amount of subsidy established for this specific scheme for the Shougang Group was 0,90 %
Četrtič, sklic na člen 4(4) osnovne uredbe prav tako ne podpira točke pritožnika.
Other indirect tax exemption or reduction schemes
V skladu z navedeno določbo je subvencija specifična, če jo organ, ki dodeljuje subvencije, dodeli proizvodni družbi s sedežem na območju njegove pristojnosti pod pogojem, da se uporablja za namene izvoza.
No financial contribution was received by the sampled exporting producers from the remaining indirect tax exemption programmes mentioned in section 3.3(v) above during the IP.
To se bistveno razlikuje od dodelitve subvencije neposredno akterjem zunaj njegove pristojnosti.
Total for all indirect tax exemption or reduction schemes
Iz teh razlogov je Komisija vztrajala pri svojem stališču, da instrument ne zajema subvencij, ki jih tuja vlada dodeli subjektom, ki niso v njeni pristojnosti, kot so nepovezani uvozniki v Evropski uniji ali celo končni kupec v Evropski uniji, če jih ni mogoče pripisati proizvajalcu izvozniku.
The total amount of subsidies established with regard to the indirect tax exemption and import tariff rebates schemes during the IP for the sampled exporting producers was 1,01 % for the Shougang Group.
Sklep o subvencioniranju
Grant programmes
Komisija je zneske subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, v skladu z določbami osnovne uredbe za vzorčene družbe izračunala tako, da je proučila vsako subvencijo ali program subvencij, nato pa je te zneske seštela in dobila skupni znesek subvencij za vsakega proizvajalca izvoznika v OP.
Energy saving and conservation grants
Za izračun skupnega subvencioniranja, navedenega v nadaljevanju, je najprej izračunala delež subvencioniranja, ki ustreza znesku subvencije glede na delež skupnega dohodka podjetja od prodaje.
All of the sampled companies benefited from a variety of grants related to environmental protection and reduction of emissions, such as e.g. incentives for Environmental Protection and Resource Conservation, Promotion of synergistic resource utilization, Incentive funds for energy conservation retrofit projects, Promotion of Energy Management Demonstration Centres, grants related to Air Pollution Improvement Projects, grants related to Flue Sintering Desulfuration Projects, incentives for circular economy projects.
Ta delež je bil nato uporabljen za izračun subvencije, dodeljene za izvoz zadevnega izdelka v Unijo v OP.
‘Law of the People's Republic of China on Energy Conservation’, version revised and adopted on October 28, 2007, and version amended on July 2, 2016;
Nato je bil izračunan znesek subvencije na tono zadevnega izdelka, izvoženega v Unijo v OP, spodnje stopnje pa so bile izračunane kot delež vrednosti stroškov, zavarovanja in prevoznine („CIF“) za isti izvoz na tono.
‘State Council Opinions on Strengthening Energy Saving and Emission Reduction and Accelerating Structural Adjustment in the Iron and Steel Sector’, State Council, June 2010;
V skladu s členom 15(3) osnovne uredbe je skupni znesek subvencije za sodelujoče družbe, ki niso zajete v vzorcu, izračunan na podlagi skupnega tehtanega povprečnega zneska subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, določenega za sodelujoče proizvajalce izvoznike v vzorcu, razen zanemarljivih zneskov in zneskov subvencij, določenih za nepovratna sredstva skupine Jiangsu Shagang Group, za katera veljajo določbe člena 28(1) osnovne uredbe.
‘Key Points of Energy Conservation and Comprehensive Utilization in Industry in 2015’, issued by the MIIT on 3 April 2015;
Vendar Komisija ni prezrla ugotovitev, povezanih s preferenčnimi posojili, čeprav se je morala za določitev navedenih zneskov delno zanesti na najboljša razpoložljiva dejstva.
The 2014 Recycling Economy Development Special Fund;
Dejansko je menila, da najboljša razpoložljiva dejstva, uporabljena v navedenih primerih, niso bistveno vplivala na informacije, potrebne za pravično določitev zneska subvencioniranja prek preferenčnih posojil, tako da izvozniki, ki niso bili pozvani k sodelovanju v preiskavi, z uporabo tega pristopa niso bili oškodovani [54].
The 2011 Industrial Enterprise Energy Management Center Construction Demonstration Project- Financial allowance fund Gongxinting Jie Han(2011).
Komisija je spomnila, da lahko nevzorčene sodelujoče družbe zahtevajo pospešene preglede v skladu s členom 20 osnovne uredbe.
The energy saving and conservation programme confers subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation i.e. a transfer of funds from the GOC in the form of grants to the producers of the product concerned.
Glede na visoko stopnjo sodelovanja kitajskih proizvajalcev izvoznikov je bil znesek, ki velja za „vse druge družbe“, določen na ravni najvišjega zneska, ki je bil določen za vzorčene družbe.
The Commission also found that this subsidy programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since only companies operating in key technologies or in the production of key products as listed in the guidelines and catalogues that are published on a regular basis are eligible to receive them.
Znesek, ki velja za „vse druge družbe“, se bo uporabljal za družbe, ki v preiskavi niso sodelovale.
In particular, the State Council opinion of 2010 applies only to the steel industry.
Ime družbe
Moreover, the MIIT document of 2015 specifically mentions steel as an industry for specific incentives related to energy conservation.
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi
Following disclosure, the GOC objected to the specificity established for this subsidy, because it benefited various industries.
Druge sodelujoče družbe
The Commission considered that this subsidy is specific given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to certain categories of companies which are defined exhaustively by law.
Vse druge družbe
The previous recital gives specific examples of legislative documents which apply only to the steel industry or specifically mention the steel industry (the other industries mentioned were non-ferrous metals, building materials, chemicals and textiles).
ŠKODA
The fact that certain other limited industries were mentioned does not contradict its findings on specificity.
Opredelitev pojmov industrija Unije in proizvodnja Unije
The benefit was calculated as the amount received in the IP or allocated to the IP, where the amount was depreciated over the useful life of the fixed asset to which the grant was related.
V Uniji je podatke o proizvodnji in prodaji v okviru ugotavljanja reprezentativnosti predložilo 17 družb in te so navedle, da so med obdobjem preiskave proizvajale podoben izdelek.
The Commission considered whether to apply an additional annual commercial interest rate in accordance with section F.a) of the Commission's 1998 Guidelines for the calculation of the amount of subsidy [48].
Na podlagi razpoložljivih informacij, ki jih je predložil pritožnik, teh 17 družb predstavlja približno 90 % proizvodnje podobnega izdelka v Uniji.
However, such an approach would have involved a variety of complex hypothetical factors for which there was no accurate information available.
Poleg teh 17 družb je podoben izdelek v obdobju preiskave proizvajalo še pet drugih družb.
Therefore, the Commission found it more appropriate to allocate amounts to the IP according to the depreciation rates of the related fixed assets, in line with the calculation methodology used in previous cases [49].
Ugotovljeno je bilo, da je skupna proizvodnja Unije v obdobju preiskave znašala približno 74,7 milijona ton.
As mentioned in section 3.2.2 above, best facts available were used to determine the amount of subsidies with regard to grants for the Jiangsu Shagang Group.
Komisija je ta izračun pridobila na podlagi vseh razpoložljivih informacij v zvezi z industrijo Unije, kot so informacije pritožnika in vseh znanih proizvajalcev v Uniji.
The Commission used as best facts available the highest subsidy amount for each type of grants found.
Kot je navedeno v uvodni izjavi (18), je bilo za vzorec izbranih šest proizvajalcev Unije, ki predstavljajo 45 % celotne proizvodnje podobnega izdelka v Uniji.
The amount of subsidy established with regard to energy saving and conservation grants during the IP for the sampled exporting producers was therefore as follows:
To je reprezentativni vzorec.
Grants related to technological upgrading or transformation
Proizvajalci Unije, ki pomenijo celotno proizvodnjo Unije, predstavljajo industrijo Unije v smislu člena 9(1) osnovne uredbe in bodo imenovani „industrija Unije“.
The sampled companies benefited from a variety of grants under this programme related to R&D, technological upgrading and innovation, such as e.g. promotion of R&D tasks under the Science and Technology Support Plans, projects under the 863 Plan, Promotion of Key Industry Adjustment, Revitalisation and Technology Renovation, grants for the Commercial Application of R&D Results, Promotion of Quality Improvement.
Poslovni model proizvajalcev Unije in njihova stopnja navpične integracije se razlikujeta.
The 12th Five-year Industrial Technology Innovation Planning;
Kljub temu je mogoče industrijo Unije na splošno opredeliti kot industrijo z visoko stopnjo navpične integracije, kot je v nadaljevanju dodatno obrazloženo v uvodni izjavi (408).
The Blueprint for Steel Industry Adjustment and Revitalisation issued by the Chinese State Council in March 2009 (‘the Revitalisation Plan’);
Potrošnja Unije