natgillin/translations-raw huggingface dataset:
Therefore, the Commission asked all the sampled groups of exporting producers to grant access to company-specific information held by all banks, state-owned and private, from which they received loans.
Če bi družba to zahtevala, bi Komisija lahko zagotovila dodatne podrobnosti in poskusila urediti, da bi bil predstavnik družbe navzoč pri preverjanju.
However, all of the sampled companies declined to provide access to the data pertaining to them without providing any reasons.
Zato se je morala Komisija pri proučevanju obstoja in obsega domnevnega subvencioniranja, dodeljenega s preferenčnimi posojili, delno zanašati na najboljša razpoložljiva dejstva.
As three of the sampled groups of exporting producers are fully owned by the State, the Commission also requested the GOC, as the owner of these companies, to arrange for access to the requested information.
Uporaba določb člena 28(1) osnovne uredbe pri enem proizvajalcu izvozniku v zvezi z nepovratnimi sredstvi
However, the GOC rejected the request of the Commission, arguing that it had no authority to instruct these three groups of exporting producers to provide the requested access.
Skupina Jiangsu Shagang Group ni predložila informacij o naključno izbranih nepovratnih sredstvih za namene preverjanja.
The Commission received information on corporate structure and ownership only from the five state-owned banks mentioned in recital (34), but not from any of the other 40 financial institutions.
Poleg tega je Komisija v revidiranih računovodskih izkazih našla dokaze o precejšnjih zneskih nepovratnih sredstev, o katerih ni bil obveščena in ki jih je skupina prejela pred obdobjem preiskave, vendar so koristi zagotavljale med tem obdobjem.
Moreover, none of the 45 financial institutions provided any information specific to the risk assessment of the loans granted to the sampled groups of exporting producers.
Komisija je v teh okoliščinah menila, da ni prejela bistvenih informacij v zvezi s tem vidikom preiskave.
Therefore, the Commission informed the GOC that it might have to resort to the use of best facts available under Article 28(1) of the basic Regulation when examining the existence and the extent of the alleged subsidisation granted through preferential lending.
Zato je imela resne težave z oblikovanjem točnega in utemeljenega sklepa v zvezi z ugotovitvami o subvencioniranju, povezanimi z nepovratnimi sredstvi v zvezi s tem proizvajalcem izvoznikom.
The GOC objected to this use of best facts available, stating that it had no authority to demand information from the financial institutions and the three state-owned groups of exporting producers.
Komisija je zato družbo obvestila, da bo razmislila o tem, ali bo svoje ugotovitve delno sprejela na podlagi najboljših razpoložljivih dejstev v skladu s členom 28(1) osnovne uredbe (tj. glede informacij, povezanih z nepovratnimi sredstvi).
That claim is unfounded.
Družba je v odgovoru na dopis Komisije ugovarjala uporabi člena 28(1) osnovne uredbe v zvezi z nepovratnimi sredstvi.
The Commission only requested the GOC to forward the specific questionnaire for the state-owned banks, because the GOC is best placed to have detailed information on the ownership structure of financial institutions in the PRC.
Trdila je, da o nepovratnih sredstvih, ki jih je Komisija odkrila med preveritvenim obiskom, ni poročala, ker se v vprašalniku ni zahtevalo poročanje o nepovratnih sredstvih, ki jih je prejela pred OP in ki niso bila evidentirana kot odloženi prihodki.
The GOC could also have provided administrative support to collect the replies from the financial institutions.
Poleg tega je trdila, da je razčlenitev teh nepovratnih sredstev predložila med preveritvenim obiskom.
After disclosure, the GOC reiterated that it did not have the authority to demand the requested information from the state-owned banks and the three state-owned groups of exporting producers.
Proizvajalec izvoznik bi moral ta nepovratna sredstva šteti za odložena sredstva/prihodek v skladu z veljavnimi računovodskimi pravili, kot so opisana v pojasnilih k njegovim računovodskim izkazom.
The GOC also found that the request of the Commission posed an unreasonable burden on the GOC, as it was expected not only to forward the questionnaires, but also to provide administrative support to collect the replies.
Zato bi morala družba o teh nepovratnih sredstvih poročati v odgovoru na vprašalnik, v katerem se je zahtevalo, naj se poroča o vseh nepovratnih sredstvih, ki so povezana s premoženjem in knjižena kot odloženi prihodek.
The Commission failed to see why sending out a questionnaire and collecting replies at a central level would have put an unreasonable burden on the GOC.
Dejstvo, da revizor teh nepovratnih sredstev ni štel za odložene prihodke, ne pomeni, da zneski, ki so bili prejeti pred OP, niso zagotavljali koristi med tem obdobjem, zlasti ker poleg razčlenitve po družbah niso bile predložene nobene podrobnosti.
As the GOC did not bring forward any other new elements, the Commission maintained its position as described in recital (68) above.
Komisija je zato sklenila, da družba ni predložila niti podrobnih informacij o nepovratnih sredstvih, ki jih je prejela med OP in o katerih se je poročalo v izpolnjenem vprašalniku, niti podrobnih informacij o nepovratnih sredstvih, ki jih je prejela pred OP in glede katerih se je šele med preveritvenim obiskom ugotovilo, da so pomembna za OP.
Furthermore, the GOC claimed that the Commission did not indicate which information crucial to the investigation was missing and that it did not provide any explanations on why the requested information was necessary and why the information provided by the GOC was insufficient.
Ker teh podrobnih informacij ni imela na voljo, ni mogla uporabiti informacij o nepovratnih sredstvih, ki jih je predložila družba.
In fact, the Commission had already alerted the GOC in its deficiency letter of 16 November 2016 that information was missing especially in relation to questions directed at state-owned banks, and that credit risk assessments should be made available during the verification.
Komisija se je morala zato pri svojih ugotovitvah v zvezi z nepovratnimi sredstvi za to družbo zanašati na razpoložljiva dejstva.
As the requested information was still not available after verification, the Commission informed the GOC in its letter of 16 March 2017 that it might have to resort to the use of best facts available under Article 28(1) of the basic Regulation because it still had no information in relation to most of the state-owned banks which provided loans to the sampled companies, and no company-specific information on the loans provided by the cooperating banks.
Pri preiskavi družbe na kraju samem je odkrila, da je ta družba prejela precejšnje zneske iz več programov nepovratnih sredstev, zato je kot najboljša razpoložljiva dejstva uporabila najvišji znesek subvencije, ki ga je ugotovila za ta nepovratna sredstva v OP.
Therefore, the GOC was adequately notified about the nature and the insufficiency of the information to be provided.
Subvencije in programi subvencij, ki spadajo v obseg sedanje preiskave
Finally, the GOC stated that the Commission did not adequately explain why certain facts were deemed to be the best available information.
Na podlagi informacij iz pritožbe, obvestila o začetku in odgovorov na vprašalnik Komisije je bilo domnevno subvencioniranje preverjeno prek naslednjih subvencij kitajske vlade:
The Commission disagreed with this statement.
politika preferenčnih posojil, kreditne linije, drugo financiranje in jamstva;
In section 3.4.1.2 below it is explained which facts available were used and why the Commission found that they were the best available information.
dejansko jamstvo za neprekinjeno poslovanje za družbe v industriji vroče valjanih ploščatih izdelkov, ki imajo težave z vračanjem posojil;
This claim was thus rejected as unfounded.
programi nepovratnih sredstev:
The private group of exporting producers Jiangsu Shagang Group also objected to the use of best facts available and considered that the request to provide an authorisation for the Commission to verify its financial data held by the financial institutions imposed an unreasonable burden on it.
program za najboljše kitajske svetovne blagovne znamke;
In particular, it claimed that the company representative was neither invited to be present at the verification on the financial institutions premises nor notified of the details of such verification.
program za znane blagovne znamke;
In reply to these claims, the Commission recalled that the company had only provided a short and unsubstantiated refusal to provide such an authorisation via a single-sentence e-mail dated 24 November 2016.
pomoč udeležencem v protidampinški preiskavi;
At that time, the company neither asked about any further details of the verification at the financial institutions premises nor requested the presence of its representative at such verification.
subvencije državnega sklada ključnih tehnoloških projektov;
If the company had asked for it, the Commission could have provided further details and would have attempted to make arrangements for the company's representative to be present at the verification.
nepovratna sredstva izvozne pomoči, na primer nagrade za napredna izvozna podjetja ali izvozno uspešnost, subvencije za pošteno trgovanje, nepovratna sredstva za mednarodno gospodarsko sodelovanje;
Therefore, the Commission had to rely partially on best facts available when examining the existence and the extent of the alleged subsidisation granted through preferential lending.
nepovratna sredstva za inovativna eksperimentalna podjetja;
The application of the provisions of Article 28(1) of the basic Regulation to one exporting producer in relation to grants
posebni podporni sklad za podjetja, ki niso v državni lasti;
The Jiangsu Shagang Group failed to provide information on a random selection of grants for verification purposes.
nepovratna sredstva za varstvo okolja, kot so spodbude za varstvo okolja in ohranjanje virov, spodbujanje sinergijskega izkoriščanja virov, skladi za spodbujanje projektov prenove za ohranjanje energije, spodbujanje demonstracijskih centrov za upravljanje z energijo;
In addition, the Commission found evidence in the audited accounts of significant grants that were received prior to but conferring a benefit during the investigation period, and which had not been reported.
nepovratna sredstva, povezana s tehnološkimi posodobitvami ali preoblikovanjem, kot so spodbujanje nalog v zvezi z raziskavami in razvojem na podlagi načrtov za podporo znanosti in tehnologiji, spodbujanje prilagoditve, oživitve in tehnološke prenove ključnih panog, nepovratna sredstva za komercialno uporabo rezultatov raziskav in razvoja, spodbujanje izboljšanja kakovosti, spodbujanje registracije patentov in sredstva, prejeta na podlagi programa „tri kategorije“;
Under these circumstances, the Commission considered that it had not received crucial information relevant to this aspect of the investigation.
nepovratna sredstva za odpravo zastarelih zmogljivosti;
This caused serious difficulties to arrive at an accurate and substantiated conclusion for the subsidy findings related to grants with respect to this exporting producer.
nepovratna sredstva province Liaoning – program „pet točk, ena črta“;
Therefore, the Commission notified the company that it would consider basing its findings partially on best facts available pursuant to Article 28(1) of the basic Regulation (i.e. as far as the information related to grants was concerned).
subvencije, dodeljene na območjih Tianjin Binhai New Area in Tianjin Economic and Technological Development Area: sklad za znanost in tehnologijo ter program pospešene amortizacije;
In the reply to the Commission's letter, the company objected to the application of Article 28(1) of the basic Regulation regarding the grants.
ad hoc subvencije, ki jih zagotovijo občinski/pokrajinski organi;
It argued that the grants found by the Commission during the verification visit were not reported because the questionnaire did not request to report those grants which were received prior to the IP and which were not recorded as a deferred asset.
programi neposrednih davčnih oprostitev in znižanja davka;
In addition, it claimed that it had provided a breakdown of these grants during the verification visit.
Ugodnosti pri davku od dohodka družb za izdelke iz virov, pridobljenih s sinergijsko uporabo
The Commission found during the verification visit that most of the grants received prior to the IP were related to assets based on the names of the investigated subsidies.
dobropisi za odbitek davka od dohodka družb za stroške naložb v opremo, povezano z varovanjem okolja, ohranjanjem energije in vode ter varnost proizvodnje;
Thus, the exporting producer should have recognised these grants as deferred assets/income in accordance with the applicable accounting rules as outlined in the notes to its financial statements.
ugodnosti pri davku od dohodka družb za visokotehnološka podjetja in podjetja z novo tehnologijo;
Consequently the company should have reported the grants in the reply to the questionnaire, which asked to report all grants related to assets and booked as deferred income.
ugodnosti pri davku od dohodka družb na podlagi programa za obširen razvoj zahoda;
The fact that the auditor did not qualify these grants as deferred assets does not mean that amounts received prior to the IP cannot confer a benefit during the IP, especially when no further details other than a breakdown per company was provided.
ugodnosti pri davku od dohodka družb za prihodke od spodbujanih izdelkov;
Therefore, the Commission concluded that the company had neither provided the detailed information about the grants received in the IP and which were reported in the reply to the questionnaire, nor the details of the grants that were received prior to the IP, and which were found only during the verification visit to be relevant for the IP.
dobropis za odbitek davka od dohodka družb na nakup na domačem trgu proizvedene opreme;
In the absence of this detailed information the Commission could not use the information about the grants provided by the company.
oprostitev plačila ali znižanje prispevkov, povezanih s sredstvi za vodnogospodarske objekte;
Therefore, the Commission had to rely on best facts available for its findings concerning grants for this company.
program „dve leti brez, tri leta polovica“ za podjetja s tujimi naložbami;
When investigating the company on the spot, the Commission found that this company received substantial amounts from a variety of grant programmes, and therefore, the Commission used as best facts available the highest subsidy amount for these grants found during the IP.
izravnava pri davku od dohodka družb za raziskave in razvoj;
Subsidies and subsidy programmes within the scope of the current investigation
znižanje davka od dohodka za podjetja s tujimi naložbami, ki kupujejo opremo, proizvedeno na Kitajskem;
On the basis of the information contained in the complaint, the Notice of Initiation and the replies to the Commission's questionnaire, the alleged subsidisation through the following subsidies by the GOC were investigated:
preferenčne davčne politike na podlagi programa prenove severovzhoda;
Preferential policy loans, credit lines, other financing, and guarantees;
preferenčne davčne politike za zahodne regije;
De facto guarantee on the continuity of operations for companies in the HRF industry that face difficulties to repay loans;
preferenčne davčne politike gospodarsko odprtih obalnih območij in tehnoloških razvojnih con za podjetja s tujimi naložbami;
Grant Programmes
preferenčne davčne politike posebnih ekonomskih con za podjetja s tujimi naložbami;
China World Top Brand Programme
davčna oprostitev ali znižanje davka za uporabo zemljišč;
Famous Brand Programme
lokalni davčni popusti;
Anti-dumping Respondent Assistance
oprostitev plačila davka od dohodka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje;
The State Key Technology Project Fund Subsidies
Programi posrednih davkov in uvoznih tarif
Export Assistance Grants, such as e.g. rewards for advanced exporting enterprises or export performance, fair trade subsidies, grants for international economic cooperation
Oprostitve plačila DDV in rabati v zvezi z uvoznimi tarifami za uporabo uvožene opreme in tehnologije
Innovative Experimental Enterprise Grant
rabat v zvezi z DDV za podjetja s tujimi naložbami, ki kupijo opremo, proizvedeno na Kitajskem;
Special support fund for non-state owned enterprises (non-SOEs)
oprostitve plačila DDV za izdelke, ki jih prodajo podjetja s tujimi naložbami;
Environmental Protection grants, 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
znižanje/oprostitve plačila DDV za izdelke, ustvarjene s sinergijsko uporabo virov;
Grants related to technological upgrading or transformation, such as e.g. promotion of R&D tasks under Science and Technology Support Plans, Promotion of Key Industry Adjustment, Revitalisation and Technology Renovation, grants for the Commercial Application of R&D Results, Promotion of Quality Improvement, Promotion of Patent Registration, funds received under the ‘Three Categories’ Programme
davčne ugodnosti za osrednje in zahodne regije;
Grants for elimination of outdated capacity
blago in storitve, ki jih vlada zagotovi za manj kot ustrezno nadomestilo;
Liaoning Province Grants — Five Point One Line Programme
železova ruda, ki jo vlada zagotovi za manj kot ustrezno nadomestilo;
Tianjin Binhai New Area and the Tianjin Economic and Technological Development Area subsidies: Science and Technology Fund and Accelerated Depreciation Programme
izdelki in polizdelki iz koksa, ki jih vlada zagotovi za manj kot ustrezno nadomestilo;
Ad-hoc subsidies provided by the municipal/provincial authorities;
koksni premog, ki ga vlada zagotovi za manj kot ustrezno nadomestilo;
Direct Tax Exemption and Reduction programmes
energija, ki jo vlada zagotovi za manj kot ustrezno nadomestilo;
Enterprise Income Tax (EIT) privileges for Resource Products from Synergistic Utilisation
zemljišča in pravice do uporabe zemljišč, ki jih vlada zagotovi za manj kot ustrezno nadomestilo;
EIT credits for investment expenses on equipment related to environmental protection, energy and water conservation as well as production safety
„preoblikovanje zunanje trgovine in posodobitev demonstracijskih baz“ („demonstracijske baze“) ter „skupne storitvene platforme“;
EIT privileges for High and New Technology Enterprises
subvencioniranje zagotavljanja vroče valjanih ploščatih izdelkov EU med obdobjem preiskave.
EIT privileges under the Great Western Development Program,
Preferenčna posojila
EIT privileges for revenues from Encouraged Products,
Ostalih 10 finančnih institucij je bilo v zasebni lasti ali pa Komisija ni mogla najti zanesljivih informacij o njihovem lastništvu.
EIT Credit for the purchase of domestic equipment
Vendar je posebni vprašalnik kljub pozivu, ki je bil poslan kitajski vladi in je zajemal vseh 35 bank v državni lasti, izpolnilo le pet bank v državni lasti.
Exemption or reduction of contributions related to water construction funds
Od ostalih desetih finančnih institucij se je odzvala le ena, ki je navedla, da ne more odgovoriti brez posvetovanja z regulativnimi organi.
The two free/three half programme for foreign invested enterprises (FIEs)
Po posvetovanju s komisijo bančnih regulatorjev Kitajske, je ta finančna institucija Komisijo obvestila, da je pripravljena sodelovati, vendar da ji je komisija bančnih regulatorjev Kitajske svetovala, da se sodelovanje izvede v okviru mehanizma za regulativno sodelovanje (npr. namesto neposredne izmenjave informacij med Komisijo in banko se informacije izmenjajo med kitajskimi regulatorji in regulatorji EU).
EIT offset for research and development
Komisija je pozdravila to ponudbo za sodelovanje, vendar je navedla, da ni mogoče vzpostaviti take vmesne ureditve za preostali del preiskave.
Income tax reductions for FIEs purchasing Chinese-made equipment
Komisija nikakor ni prejela nobenega dodatnega dopisa ali dodatnega zahtevka od komisije bančnih regulatorjev Kitajske.
Preferential tax policies under the Northeast Revitalisation Programme
Poleg tega finančna institucija ni predložila nobenih vsebinskih pripomb v določenem roku.
Western Region preferential tax policies
Zato je Komisija morala uporabiti najboljša razpoložljiva dejstva.
Coastal Economic Open Areas and Economic and Technological Development Zones preferential tax policies for FIEs
Banke v državni lasti, ki delujejo kot javni organi
Special Economic Zones preferential tax policies for FIEs
Komisija je ugotavljala, ali banke v državni lasti delujejo kot javni organi v smislu člena 3 in člena 2(b) osnovne uredbe.
Land Use Tax exemption or reduction
Komisija je želela pridobiti informacije o državnem lastništvu in formalne indice vladnega nadzora v bankah v državni lasti.
Local tax discounts
Proučila je tudi, ali se je nadzor izvajal na smiseln način.
VAT exemptions and import tariff rebates for the use of imported equipment and technology
Sodelujoče banke v državni lasti
VAT rebates on FIE purchases of Chinese-made equipment
Med preiskavo je izpolnjene vprašalnike, ki so bili preverjeni na kraju samem, predložilo naslednjih pet bank v državni lasti: Kitajska izvozno-uvozna banka, Industrijska in poslovna banka Kitajske, Konstrukcijska banka Kitajske, Kitajska kmetijska banka in Banka Kitajske.
VAT exemption for products sold by FIEs
Kar zadeva izposojene zneske, je teh pet bank v državni lasti izdalo precejšen del posojil, ki so bila štirim vzorčenim skupinam podjetij dodeljena v obdobju preiskave (od 50 % do 60 % za skupini Hesteel Group in Jiangsu Shagang Group ter od 80 % do 95 % za skupini Benxi Group in Shougang Group).
VAT reduction/exemption for products generated from synergistic Resource Utilisation
Lastništvo in formalni indici nadzora, ki ga izvaja kitajska vlada
Tax concessions for Central and Western Regions;
Komisija je na podlagi informacij, prejetih v izpolnjenih vprašalnikih in med preveritvenim obiskom, ugotovila, da je imela vlada neposredno ali posredno v lasti več kot 50 % delnic v vsaki od teh finančnih institucij.
Government provision of goods and services for less than adequate remuneration (LTAR)
Glede na formalne indice vladnega nadzora nad petimi sodelujočimi bankami v državni lasti jih je Komisija vse štela za „ključne finančne institucije v državni lasti“.
Government provision of iron ore for less than adequate remuneration
Tako je v obvestilu „Začasne določbe o nadzornih odborih v ključnih finančnih institucijah v državni lasti“ navedeno: „Ključne finančne institucije v državni lasti, ki so navedene v teh uredbah, so državne politične banke, poslovne banke, družbe za upravljanje finančnih sredstev, delniške družbe, zavarovalnice itd. (v nadaljevanju: državne finančne institucije), v katere državni svet razpošlje nadzorne odbore“ [17].
Government provision of coke extrusions for less than adequate remuneration
Nadzorni odbor ključnih finančnih institucij v državni lasti je imenovan v skladu z začasnimi določbami za nadzorni odbor v ključnih finančnih institucijah v državni lasti.
Government provision of coking coal for less than adequate remuneration
Komisija je na podlagi členov 3 in 5 teh začasnih določb ugotovila, da člane nadzornega odbora imenuje državni svet, ki mu tudi odgovarjajo, iz česar je razviden institucionalni nadzor države nad poslovnimi dejavnostmi sodelujočih bank v državni lasti.
Government provision of power for less than adequate remuneration
Komisija je v zvezi z zadevnimi petimi bankami v državni lasti poleg teh splošno veljavnih indicev ugotovila naslednje.
Government provision of land and land-use rights for less than adequate remuneration;
Kitajska izvozno-uvozna banka je bila ustanovljena in deluje v skladu z obvestilom o njeni ustanovitvi, ki ga je izdal državni svet, in svojim statutom.