natgillin/translations-raw huggingface dataset:
These claims are rejected on the grounds that the scheme is de jure specific to the extent only a limited group of enterprises can avail of the benefit in question as described in recital 355 above.
Nadalje je kitajska vlada poudarila, da informacij ni mogoče predložiti, ker nima nadzora nad temi proizvajalci in dostopa do poslovnih informacij, ki jih je zahtevala Komisija.
Moreover, the judgement in Case T-586/14 Xinyi PV products v Commission concerns market economy treatment and not specificity of a subsidy.
Zato od nobenega od proizvajalcev polisilicija, aluminija ali stekla ni zahtevala, da izpolni poseben vprašalnik.
Companies benefiting from this scheme must file their Income Tax Return and relevant Annexes.
Kitajska vlada je od Komisije tudi zahtevala, naj glede zahtevanih informacij poišče operativno izvedljiv način in obseg, ki je potreben, da lahko Komisija oblikuje ugotovitev.
No changes to the findings summarised in recitals 356 and 357 were identified in this investigation.
Prvič, za zahtevane informacije se je štelo, da so potrebne za oblikovanje ugotovitve, da bi se zagotovila pregled nad poslovanjem (in po možnosti subvencioniranjem) proizvajalcev zgoraj navedenega blaga in možnost njihove preveritve.
The scheme should be considered 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 foregone government revenue which confers a benefit upon the recipient companies.
Drugič, Komisija ni bila pristojna, da pripravi izvedljiv način za pridobitev zahtevanih informacij s strani kitajske vlade, ki bi vsekakor vključeval le posredovanje posebnih vprašalnikov znanim domačim proizvajalcem polisilicija, aluminija in stekla, ki so izpolnjevali zahteve iz uvodne izjave 28, ter nadaljnje spremljanje (morebitnih) odgovorov.
The benefit for the recipient is equal to the tax saving enjoyed through this programme according to Article 3(2) of the basic Regulation.
Kar zadeva zagotavljanje zemljišč in pravic do uporabe zemljišč, kitajska vlada ni razkrila izhodiščnih cen, cenovnega praga in števila udeležencev na razpisih in dražbah za dodeljevanje pravic do uporabe zemljišč, ki jih prijavijo vzorčeni proizvajalci izvozniki.
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation since it is limited to the enterprises receiving the certification of High and New Tech Enterprises and complying with all the requirements of the 2008 administrative measures.
Kitajska vlada je zgolj navedla, da bi bile take informacije na voljo na nižjih lokalnih (vladnih) ravneh.
Furthermore, there are no objective criteria established by the legislation or the granting authority on the eligibility of the scheme and this is not automatic pursuant to Article 4(2)(b) of the basic Regulation.
Poudariti je treba, da v okviru protisubvencijske preiskave kitajska vlada predstavlja vse vladne ravni.
The benefit conferred on the recipients is considered to be the amount of total tax payable according to the normal tax rate, after the deduction of what was paid with the reduced preferential tax rate.
Prav tako niso bila predložena obvestila o ustreznih razpisih in dražbah, čeprav so bila večkrat zahtevana (npr. v vprašalniku za kitajsko vlado in tudi med preveritvijo na kraju samem).
The amounts countervailed are based on the figures in the companies' tax return for the year 2015.
Kitajska vlada je Komisiji svetovala, naj sama pridobi obvestila na spletišču za dinamično spremljanje trga zemljišč (ki je v kitajskem jeziku), čeprav obvestila za posle pred letom 2007 morda niso objavljena na spletišču, kot je navedla tudi kitajska vlada.
Jinko's claim that when calculating the benefit under corporate income tax schemes the Commission should have deducted that alleged benefits obtained under other subsidy schemes in order not to count some benefits twice is dismissed.
Zato Komisija ni mogla preveriti informacij glede poslov s pravicami do uporabe zemljišč vzorčenih proizvajalcev izvoznikov.
It is not up to the investigating authority to carry out such an artificial exercise.
Komisija je kitajsko vlado obvestila, da razmišlja o uporabi člena 28 osnovne uredbe za to subvencijsko shemo.
Preferential income tax policy for enterprises in the Western regions
Ker kitajska vlada v svojem odgovoru Komisiji ni zagotovila zadovoljive obrazložitve ali novih dokazov v zvezi s tem vprašanjem, je morala Komisija svoje ugotovitve utemeljiti na razpoložljivih dejstvih, v tem primeru na informacijah, ki so jih predložili vzorčeni proizvajalci izvozniki, in drugih javno dostopnih informacijah.
City maintenance and construction taxes and education surcharges for FIEs
V odgovoru na razkritje je kitajska vlada trdila, da Komisija ni upoštevala člena 28 osnovne protisubvencijske uredbe, ko je v zvezi z zagotavljanjem blaga za manj kot ustrezno nadomestilo uporabila določbe o „razpoložljivih dejstvih“.
Tax Preference Available to Companies that Operate at a Small Profit
Zlasti je kitajska vlada trdila, da bi Komisija morala na koncu preveritve sprejeti podatke o potrošnji / tržnem deležu.
The original investigation established that this programme provides an exemption from VAT and import tariffs in favour of foreign investment enterprises (‘FIEs’) or domestic enterprises for imports of capital equipment used in their production.
Prav tako bi bilo neutemeljeno, če bi Komisija sklenila, da kitajska vlada ni odposlala odgovorov iz različnih sektorjev v Dodatku B in jih uskladila.
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 National Development and Reform Commission (NDRC) in accordance with the relevant investment, tax and customs legislation.
Poleg tega Komisija ne bi pravilno uporabila člena 28 določbe glede pravic do uporabe zemljišč.
The legal bases of this programme are the Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa No. 37/1997, 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, Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43, 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 and Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
V zvezi s podatki o potrošnji / tržnem deležu in odgovori na Dodatek B je treba opozoriti, da za protisubvencijske preiskave veljajo strogi roki, zato je pomembno, da preiskave zadovoljivo napredujejo.
As established in the original investigation and confirmed in the current expiry review, equipment imported in order to develop a 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.
Pomembno je tudi razumeti, da se preveritve na kraju samem organizirajo (običajno kot enkraten dogodek), da se preverijo podatki, ki so bili že predloženi.
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.
Podatke v zvezi s tem vidikom preiskave se je zahtevalo v prvotnem vprašalniku in v pozivu k dopolnitvi.
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.
Odgovor kitajske vlade je bil, da zagotovitev podatkov ni njena politika (v zvezi s potrošnjo / tržnimi deleži, Dodatkom B in pravic do uporabe zemljišč), in da ni razumela, kaj je njen pomen za preiskavo.
However and contrary to the claims from the GOC, for the three sampled exporting producers, exemptions of both VAT and import duty during the RIP were identified.
Ob takem odgovoru Komisija potrjuje, da ni mogla preveriti podatkov, ker bodisi sploh niso bili predloženi bodisi so bili predloženi tako pozno, da jih med preveritvami ni bilo mogoče preveriti.
These included equipment, for which the benefit was amortized over the lifespan of that equipment and was partially allocated to the RIP.
Zlasti v zvezi s podatki o potrošnji / tržnih deležih, ki so bili za Komisijo pripravljeni tik pred koncem preveritvenega obiska, kitajska vlada ob številčnih podatkih ni mogla predložiti tudi dejanskega vira številčnih podatkov.
While the Commission saw no evidence that this scheme was operating during the RIP, the Commission established on the basis of the evidence on the file that the sampled producers still availed benefits under this scheme.
Poleg tega je kitajska vlada pojasnila, da so bili posredovani številčni podatki ocene, ki bi jih Komisija lahko sprejela, če bi jih lahko preverila skupaj z viri, na podlagi katerih so bile oblikovane ocene o številčnih podatkih.
This programme is considered to provide 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.
Kar zadeva sklicevanje kitajske vlade na poročilo odbora v zadevi ES – losos (WT/DS337/R), je treba poudariti, da je odbor menil tudi, da je treba pri ocenjevanju, ali so informacije predložene pravočasno, upoštevati tudi to, kdaj so bile informacije zahtevane prvič.
It therefore confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Če bi bili podatki predloženi pravočasno, bi jih bilo poleg tega mogoče analizirati, tako da bi bila mogoča dodatna pojasnila ali zahteve za predložitev dodatnih podatkov.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since 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.
Ob upoštevanju, da Komisija ni mogla opraviti celovite analize shem iz naslova Zagotavljanje blaga in storitev s strani vlade za manj kot ustrezno nadomestilo, Komisija potrjuje, da so trditve v zvezi s tem zavrnjene.
In addition, there are no objective criteria to limit eligibility for this programme and no conclusive evidence to conclude that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Nazadnje je treba poudariti, da si je Komisija po najboljših močeh prizadevala analizirati podatke, ki so jih pravočasno predložile kitajska vlada in vzorčene družbe, in je zelo zmerno uporabila določbo iz člena 28 o razpoložljivih dejstvih.
Following disclosure, the GOC requested the Commission to put on record the industries and sectors covered by the categories above and claims that the breath of the industries covered by them makes the program eligible to companies across all sectors of the economy.
Dejansko je v zvezi z aluminijem, polikristalnim silicijem, električno energijo, solarnim steklom in vodo sklenila, da ni treba opraviti izračuna subvencije.
The Commission notes however that the GOC never submitted relevant evidence that industries and sectors covered by these categories are not in an encouraged or restricted category.
V zvezi z drugimi shemami te vrste je bilo končno vrednotenje zmerno in je temeljilo na razpoložljivih dejstvih, kljub temu, da so bile ugotovljene sheme, proti katerim se lahko uvedejo izravnalni ukrepi.
The Commission deems that the eligible companies are a sufficient limited group in this case.
Trditev, da si Komisija prejetih podatkov ni prizadevala raziskati po najboljših močeh, razumno in odgovorno, se zato zavrne.
The verification visit to sampled companies did not suggest that the program was eligible to companies across all sectors of the economy.
Na podlagi razpoložljivih dejstev v preiskavi ni bilo ugotovljeno, da bi vzorčene družbe v OPP prejemale ugodnosti v okviru programa.
According to one exporting producer, to receive this benefit, the products produced using the imported machinery had to be listed in the Guiding Catalogue on Foreign Investment in Industry referred to in recital 386.
Komisija je 14. maja 2014 uvedla dokončne izravnalne dajatve na uvoz solarnega stekla s poreklom iz LRK [48].
Initially, the GOC stated that only Trina had benefited from this scheme.
V sektorju solarnega stekla so bile ugotovljene različne subvencijske sheme, med katerimi so nekatere enake kot v tem postopku za solarne module in celice (npr. preferenčna posojila, preferenčna stopnja davka od dohodka za visokotehnološka podjetja in podjetja z novo tehnologijo, davčna izravnava za stroške za raziskave in razvoj ter zagotavljanje zemljišč za manj kot ustrezno nadomestilo).
Based on the information received from the sampled exporting producers, it was found however that all three of them benefited from this scheme.
Med ugotovitvami v zadevi v zvezi s solarnim steklom in subvencijskimi shemami je bilo jasno prekrivanje.
The GOC explained that it had understood that only equipment imported during the RIP was to be reported.
Z zahtevanjem ustreznih informacij od kitajske vlade je Komisija želela ugotoviti, ali je subvencije, dodeljene industriji solarnega stekla višje v prodajni verigi, deloma ali v celoti prejela industrija fotonapetostnih panelov.
The Commission noted that the benefit follows the amortisation of imported equipment, some of which were allocated to the RIP.
Žal Komisija ni mogla opraviti te preiskave brez ustreznega sodelovanja kitajske vlade in odgovorov proizvajalcev solarnega stekla iz uvodne izjave 43, 73, 394, 396 in 398.
In order to ensure that the countervailable amount only covered the RIP period the benefit received was amortized over the life of the equipment according the company's normal accounting procedures.
V preiskavi ni bilo ugotovljeno, da bi vzorčene družbe v OPP prejemale ugodnosti v okviru programa.
VAT exemptions and import tariff rebates for the use of imported equipment
Zagotavljanje zemljišč in pravic do uporabe zemljišč s strani vlade za manj kot ustrezno nadomestilo
The original investigation established that this programme provides for an exemption from VAT for the purchase of domestically-produced equipment by FIEs.
Kot je bilo ugotovljeno v prvotni preiskavi, so zemljišča v državni lasti, saj skupaj pripadajo kitajskemu ljudstvu.
To benefit from the exemption, the equipment shall not be listed as non-eligible equipment and the value of the equipment must not exceed a certain threshold.
Zemljišč ni mogoče prodati, v skladu z zakonom pa se lahko dodelijo pravice do uporabe zemljišč.
As determined in the original investigation, the legal bases are the Provisional Measures for the Administration of Tax Refunds for Purchases of Domestically manufactured Equipment by FIEs issued by State Administration of Taxation, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-invested Enterprises.
Kitajska vlada je trdila, da se pravice do uporabe zemljišč na Kitajskem dodelijo prek javnih razpisov, dražb ali natečajev in da to določa tudi člen 137 zakona Ljudske republike Kitajske o stvarnih pravicah.
The VAT refund scheme applies to the domestically produced equipment purchased for foreign-funded projects, provided that such projects fall within the scope of encouraged projects in the Guiding Catalogue of foreign invested industries or the Catalogue of advantageous foreign-invested industries in the Central and Western regions in China.
Kot je bilo ugotovljeno v prvotni preiskavi, se za zagotavljanje pravic do uporabe zemljišč na Kitajskem uporablja zakon Ljudske republike Kitajske o upravljanju zemljišč.
As in the original investigation, the GOC claimed in its reply to the questionnaire that this program had been discontinued starting 1 January 2009.
Poleg tega pravno podlago tvorijo še naslednji dokumenti: zakon Ljudske republike Kitajske o upravljanju mestnih zemljišč; začasne določbe Ljudske republike Kitajske o dodelitvi in prenosu pravice do uporabe državnih zemljišč v mestnih območjih; predpis o izvajanju zakona Ljudske republike Kitajske o upravljanju zemljišč; določbe o dodeljevanju pravic do uporabe državnih stavbnih zemljišč prek razpisa za oddajo ponudb, dražbe in ponudbe.
This claim was already dismissed in the original investigation.
Vzorčeni proizvajalci izvozniki so predložili informacije glede zemljišč, ki jih uporabljajo, in večino ustreznih pogodb/potrdil o pravicah do uporabe zemljišč, čeprav niso predložili vseh obvestil.
Moreover, in the current expiry review investigation two of the sampled exporters submitted detailed information concerning this scheme, including the amount of benefit received during the RIP.
Poleg tega je kitajska vlada predložila samo zelo omejene informacije o določanju cen pravic do uporabe zemljišč.
Taking this into account, it was concluded that the GOC omitted relevant information, such as the list of relevant recipients and the amount of benefit received by them.
Kitajska vlada ni predložila informacij o pogojih, po katerih so bile prejete pravice do uporabe zemljišč za deset največjih proizvajalcev izvoznikov (po obsegu izvoza izdelka, ki se pregleduje, v Unijo v OPP).
This programme is considered to provide a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) of the basic Regulation as FIEs are relieved from payment of VAT which would be otherwise due.
Predloženo ni bilo nobeno od zahtevanih obvestil in/ali izhodiščnih cen, ki so bile potrebne glede poslov s pravicami do uporabe zemljišč, ki so jih prijavili trije vzorčeni proizvajalci izvozniki.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation since the legislation pursuant to which the granting authority operates, limits its access to foreign invested enterprises that purchase domestically-manufactured equipment and fall under the encouraged category and the restricted B Category of the Catalogue of Foreign-funded Industries and equipment purchased in the domestic market listed in the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Kitajska vlada je Komisijo napotila na spletišče za dinamično spremljanje trga zemljišč, vendar je navedla, da na tem spletišču morda niso objavljena obvestila za posle pred letom 2007.
Further, the Trial Measures for Administration of Tax Rebate from the Purchase of Chinese-made Equipment for Foreign-invested Projects and the Notice of the Ministry of Finance limit the benefit to the FIEs that belong to the encouraged category in the Guiding Catalogue of foreign invested industries or the Catalogue of advantageous foreign-invested industries in the Central and Western regions in China.
Poleg tega kitajska vlada za prijavljene posle s pravicami do uporabe zemljišč ni predložila informacij glede števila ponudnikov.
The programme is also specific under Article 4(4)(b) of the basic Regulation because it is contingent upon the use of domestic over imported goods.
Kar zadeva manjkajoče izhodiščne cene, se je kitajska vlada sklicevala na nižje (vladne) ravni, ki določajo izhodiščne cene in cenovni prag ter ki bi imele informacije o številu udeležencev za vsak razpis in dražbo.
Following disclosure, the GOC contested specificity on grounds similar to those described in recital 379.
Komisija ni mogla sprejeti te utemeljitve, ker kitajska vlada predstavlja vlado LRK na vseh ravneh v protisubvencijskem postopku.
This claim is dismissed in the same recital.
Zaradi navedenega je bilo treba nekatere ugotovitve glede zagotavljanja zemljišč in pravic do rabe zemljišč opreti na razpoložljiva dejstva.
The benefit conferred on the recipients is considered to be the amount of VAT exempted on domestic equipment.
Kot je bilo ugotovljeno v prvotni preiskavi, organi določajo cene zemljišč v skladu s sistemom vrednotenja mestnih zemljišč.
In order to ensure that the countervailable amount only covered the RIP, the benefit received was amortized over the life of the equipment according the usual industry practice.
Kitajska vlada se je v sedanji preiskavi v zvezi s pregledom zaradi izteka ukrepov sklicevala na sistem za dinamično spremljanje cen mestnih zemljišč, ki ga je vzpostavilo ministrstvo za zemljišča in vire in v katerem se četrtletno objavljajo cene zemljišč za 105 kitajskih mest.
In addition to the general description in section 3.1, the Commission observes that up to the verification visit, the GOC did not provide consumption or market share figures for polysilicon, aluminium or glass, even though these were requested at various occasions, starting with the questionnaire.
Ugotovljeno je bilo, da so te cene višje od najnižjih referenčnih cen, ki so določene v skladu s sistemom vrednotenja mestnih zemljišč in jih uporabljajo lokalne vlade, ker se referenčne cene, določene v skladu s sistemom vrednotenja mestnih zemljišč, posodabljajo le vsaka tri leta, medtem ko se v okviru sistema dinamičnega spremljanja cene posodabljajo četrtletno.
At the end of the verification visit, even though the consumption or market share figures for the three aforementioned goods were requested at the start of the verification, estimates based on domestic production as well as import and export volumes for the three goods were provided, which due to the timing could not be verified by the Commission.
Vendar ni bilo znakov, da bi cene zemljišč temeljile na sistemu dinamičnega spremljanja.
No figures as regards market shares were provided..
Dejansko je kitajska vlada med preveritvenim obiskom potrdila, da sistem za dinamično spremljanje cen mestnih zemljišč spremlja nihanja ravni cen zemljišč na nekaterih območjih (tj. v 105 mestih) v LRK in je namenjen ocenjevanju gibanja cen zemljišč.
The GOC argued that the request contained insufficient evidence of subsidisation of polysilicon, aluminium and glass producers.
Vendar začetne cene v razpisih in na dražbah temeljijo na referenčnih vrednostih, določenih v skladu s sistemom vrednotenja zemljišč.
According to the GOC, the information requested in the specific questionnaires to producers of polysilicon, glass and aluminium was not necessary for the Commission to arrive at a determination seen the insufficient evidence with regard to financial contribution by the government or a public body.
Kitajska vlada je med preveritvenim obiskom potrdila tudi, da je praksa, da se izbere le določeno število ponudnikov ali udeležencev (v primeru dražb), namesto da bi sodelovale vse strani, ki so se prijavile.
Furthermore, the GOC noted that the information is impossible to provide as the GOC has no control over the producers at hand and the GOC does not have access to the transaction-specific information requested by the Commission.
V prvotni preiskavi je bilo ugotovljeno, da cene pravic do uporabe zemljišč v LRK niso reprezentativne za tržne cene, ki se določajo glede na ponudbo in povpraševanje na prostem trgu.
Therefore, the GOC did not request any of the producers of polysilicon, aluminium or glass to complete the specific questionnaire.
Nadalje je bilo ugotovljeno, da so na prenose pravic do uporabe zemljišč vplivale omejitve pri objavi prenosa prek javnega razpisa, dražbe in ponudbe.