natgillin/translations-raw huggingface dataset:
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this measure only to enterprises that incur R&D expenses in certain high technology priority areas determined by the State.
To se je štelo za trden dokaz o subvenciji, s katero se je zagotovila ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi.
Following disclosure some parties argued that EIT offset for research and development expenses is not a specific subsidy and that it was not countervailed in the Canadian anti-subsidy investigation on certain unitized wall from China for lack of specificity.
Komisija je zato sklenila, da te ugotovitve pomenijo razumen kazalnik stopnje subvencioniranja v zvezi s tem.
The Commission referred to recitals (546) and (547) above, where specificity has already been addressed.
Navedena nepovratna sredstva so imela skupne značilnosti, dodelili so jih javni organi in niso bila del ločenega programa subvencij, ampak so bila posamezna nepovratna sredstva za to (spodbujano) industrijo, zato jih je Komisija ocenila skupaj.
Furthermore, it should be noted that this finding is also corroborated by the situation of one exporting producer which enjoyed such preferential tax policy after obtaining a New and High technology certificate.
Ugodnost se je izračunala kot znesek, prejet v OP ali dodeljen OP, ki se je amortiziral v dobi koristnosti osnovnega sredstva, s katerim so bila nepovratna sredstva povezana.
On the basis of the above, this claim was rejected.
Komisija je proučila, ali bi uporabila dodatno komercialno letno obrestno mero v skladu z oddelkom F(a) smernic Komisije za izračun višine subvencij.
The amount of countervailable subsidy was calculated in terms of the benefit conferred on the recipients during the investigation period.
Vendar bi tak pristop vključeval številne zapletene hipotetične dejavnike, za katere točne informacije niso na voljo.
This benefit was calculated as the difference between the total tax payable according to the normal tax rate and the total tax payable after the additional 50 % deduction of the actual expenses on R&D.
Komisiji se je zato zdelo primerneje, da se zneski obdobju preiskave dodelijo glede na amortizacijske stopnje povezanih osnovnih sredstev v skladu z metodologijo izračuna, uporabljeno v prejšnjih primerih.
Table 7
Družba Yadea je trdila, da je bil en primer nepovratnih sredstev, ki jih je prejela pred OP, napačno dodeljen za obdobje treh let, vključno z OP, in trdila, da jih je treba izključiti, saj se niso nanašala na OP.
Subsidy Amount
Ta trditev je bila sprejeta, izračun pa je bil ustrezno posodobljen.
Exemption from tax of dividend income between qualified resident enterprises
Skupina Giant Group je trdila, da nekatera od nepovratnih sredstev, ki jih je prejela, niso specifična in jih je treba izključiti iz izračuna.
The exemption from tax of dividend income between qualified resident enterprises is a general subsidy practice of exemptions and/or reductions of direct income tax.
Razen za en primer zadevnih nepovratnih sredstev družba ni predložila dokazov.
The legal bases of such tax exemption of dividend income are Articles 25-26 of the EIT Law and Article 83 of the Regulations on the Implementation of Enterprise Income Tax Law.
Zato je bilo mogoče to trditev sprejeti samo v zvezi s tem primerom nepovratnih sredstev, za druga nepovratna sredstva pa je bila trditev zavrnjena.
The Commission found that one sampled company received an exemption from tax of dividend income between qualified resident enterprises.
Skupina Giant Group je opozorila tudi na tiskarsko napako v izračunu, ki je bila odpravljena.
This company applied directly to the local taxation bureau for the deduction of the dividends obtained by equity investments from the taxable income.
Vendar popravek ni vplival na skupni znesek subvencioniranja družbe.
The Commission considers that this is a subsidy under 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 company concerned.
Znesek subvencije, določen v zvezi s to vrsto subvencij v OP za vzorčene proizvajalce izvoznike, je bil:
The benefit for the recipient is equal to the tax saving.
Preglednica 10
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the legislation itself limits the application of this exemption only to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Ad hoc nepovratna sredstva
In this regard, several parties claimed that this subsidy is not specific and referred to Article 83 of the Regulations on the implementation of the EIT, which itself is linked to Article 26(2) of the EIT, claiming that there is no evidence proving that this exemption only applies to qualified resident enterprises which have the major support of, and the development of which is encouraged by, the State.
Druge sheme nepovratnih sredstev
In this regard, reference is made to Article 25 of the EIT, which is part of the same Chapter as Article 26(2); i.e.
Vzorčeni proizvajalci izvozniki v OP niso iz preostalih programov nepovratnih sredstev, navedenih v oddelku 3.3(iii), prejeli nobenega finančnega prispevka.
‘Chapter IV Preferential Tax Policies’ and stands as a chapeau for this chapter.
Skupni znesek za vse sheme nepovratnih sredstev
Such Article provides that ‘The State implements preferential tax policies with respect to the industries and projects which have the major support of, and the development of which is encouraged by, the State’.
Skupni zneski subvencij, določeni v zvezi z vsemi nepovratnimi sredstvi v OP za vzorčene proizvajalce izvoznike, so bili:
On this basis, it was considered that such preferential tax policy is limited to certain industries and projects, and therefore specific.
Preglednica 11
The evidence on file also showed that the company that benefited from this scheme had a New and High technology certificate.
Nepovratna sredstva
The Commission has calculated the amount of the subsidy as the difference between the amount of tax normally collected during the IP and the amount of tax actually paid by the company concerned.
Sklep o subvencioniranju
Table 8
Komisija je za vzorčene proizvajalce izvoznike zneske subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, v skladu z določbami osnovne uredbe 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 obdobju preiskave.
Total for all direct tax exemption schemes and reduction programmes
Za izračun skupnega subvencioniranja, navedenega v nadaljevanju, je najprej izračunala odstotek subvencioniranja, ki ustreza znesku subvencije glede na odstotek celotnega prihodka družbe od prodaje.
The total subsidy amount established with regard to all direct tax schemes during the IP for the sampled exporting producers was as follows:
Ta odstotek je bil nato uporabljen za izračun subvencije, dodeljene za izvoz zadevnega izdelka v Unijo v OP.
Table 9
Nato je bil izračunan znesek subvencije na kos 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 kos.
Direct tax exemptions and reductions
V skladu s členom 15(3) osnovne uredbe se bo skupni znesek subvencije za sodelujoče proizvajalce izvoznike, ki niso zajeti v vzorcu, izračunal 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 izdelke, za katere veljajo določbe člena 28(1) osnovne uredbe.
Indirect Tax and Import Tariff Programmes
Kljub temu Komisija ne bo prezrla ugotovitev, povezanih s preferenčnimi posojili, čeprav se je morala za določitev navedenih zneskov delno zanesti na razpoložljiva dejstva.
VAT exemptions and import tariff rebates for the use of imported equipment and technology
Pravzaprav meni, da dejstva, ki so na voljo in se uporabljajo v navedenih primerih, niso bistveno vplivala na informacije, potrebne za pošteno določitev zneska subvencioniranja s preferenčnimi posojili, tako da proizvajalci izvozniki, ki niso bili pozvani k sodelovanju v preiskavi, z uporabo tega pristopa ne bodo oškodovani.
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Komisija je glede na visoko stopnjo sodelovanja kitajskih proizvajalcev izvoznikov znesek, ki se uporablja za „vse druge družbe“, določila na ravni najvišjega zneska, ki je bil določen za vzorčene proizvajalce izvoznike.
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.
Znesek za „vse druge družbe“ se bo uporabil za družbe, ki v preiskavi niso sodelovale.
The legal bases of this programme are:
Preglednica 12
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa [1997] No. 37;
Subvencije, proti katerim se lahko uvedejo izravnalni ukrepi
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;
Ime družbe
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No. 43;
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi
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
Druge sodelujoče družbe
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Vse druge družbe
The Commission found that none of the sampled exporting producers benefitted from this program.
ŠKODA
Grant programmes
Opredelitev pojmov industrija Unije in proizvodnja Unije
Ad hoc grants provided by municipal/regional authorities
Na začetku obravnavanega obdobja je podoben izdelek v Uniji proizvajalo 41 proizvajalcev.
In its complaint, the complainant alleged and provided evidence which showed that the electric bicycle industry in the PRC may receive various one-off or recurring grants from different levels of government authorities, i.e. local, regional and national.
Štirje od njih so v obdobju preiskave ustavili proizvodnjo.
The investigation revealed that the four sampled groups of exporting producers received substantial one-off or recurring grants from various government levels resulting in the receipt of benefits during the investigation period.
Po pripombah zainteresiranih strani je Komisija po ponovni oceni ugotovila, da bi bilo treba šest družb, ki so se prvotno štele za del industrije Unije, izključiti iz opredelitve pojma industrija Unije, ker je interes, ki ga je predstavljala njihova uvozna dejavnost, presegel interes, ki ga je predstavljala njihova proizvodna dejavnost v Uniji.
Some of these had been reported by the sampled exporting producers in their respective questionnaire replies, while others were found on-the-spot during the verification visits.
Po tej izključitvi „industrijo Unije“ v smislu člena 9(1) osnovne uredbe sestavlja 31 proizvajalcev.
None of them were disclosed in the questionnaire reply of the GOC.
Ugotovljeno je bilo, da je celotna proizvodnja Unije v obdobju preiskave znašala približno 1,1 milijona kosov.
Legal Basis
Komisija je ta podatek določila na podlagi podatkov o potrošnji, ki jih je predložila Konfederacija evropske industrije koles (v nadaljnjem besedilu: konfederacija CONEBI), statističnih podatkov o uvozu ter razmerjem med prodajo in proizvodnjo vzorčenih proizvajalcev Unije.
These grants were given to the companies by national, provincial, city, county or district government authorities and all appeared to be specific to the sampled exporting producers, or specific in terms of location or type of industry.
Ena zainteresirana stran je trdila, da družba ATALA in njena povezana družba Accell Nederland ne bi smeli biti del industrije Unije, ker družba ATALA uvaža električna kolesa iz LRK.
The level of legal detail for the exact law under which these benefits were granted, if there was any legal basis for them at all, was not disclosed.
Vendar družbi ATALA in Accell nista povezani v smislu člena 9(2) osnovne uredbe.
However, the Commission was often given a copy of a document issued by a government authority which accompanied the grant of funds (referred to as ‘the notice’).
Vsekakor pa uvoz sam po sebi ni razlog za izključitev iz opredelitve industrije Unije.
Given the large amount of grants contained in the complaint and/or found in the books of the sampled exporting producers, only a summary of the key findings is presented in this Regulation.
Potrošnja Unije
Evidence of the existence of numerous grants and the fact that they had been granted by various levels of the GOC were initially supplied by the four sampled exporting producers, and findings on these grants are provided to the individual companies in their specific disclosure documents.
Komisija je potrošnjo Unije določila na podlagi informacij, ki jih je predložila konfederacija CONEBI.
Examples of such grants were patent funds, science and technology funds and awards, business development funds, export promotion funds, grants to participate in exhibitions, grants to promote the upgrading of manufacturing equipment, grants to support vocational skills training, support funds provided at district or provincial level.
Potrošnja Unije se je gibala, kot sledi:
These grants constitute subsidies within the meaning of Article 3(1)(a)(i) and (2) of the basic Regulation as a transfer of funds from the GOC in the form of grants to the producers of the product concerned took place and a benefit was thereby conferred.
Preglednica 13
These grants are also specific within the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation given that they appear to be limited to certain companies or specific projects in specific regions and/or the electric bicycle industry.
Potrošnja Unije (v kosih)
In addition, some of the grants are contingent upon export performance within the meaning of Article 4(4)(a).
Vir: Konfederacija CONEBI.
These grants do not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be eligible are not transparent, not objective and do not apply automatically.
Celotna potrošnja
In all cases the companies provided information as to the amount of the grant, and from whom the grant was received.
Unije (v kosih)
The companies concerned also mostly booked this income under the heading ‘non-operating income’ and sub-heading ‘government or subsidy income’ in their accounts and had these accounts independently audited.
Indeks
This has been taken as positive evidence of a subsidy that conferred a countervailable benefit.
Potrošnja Unije se je stalno povečevala z 1,1 milijona kosov leta 2014 na skoraj 2 milijona kosov v obdobju preiskave, kar kaže 74-odstotno rast v obravnavanem obdobju.
Therefore, the Commission concluded that these findings represented a reasonable indicator of the level of subsidisation in this respect.
Ta razvoj je bil posledica večje okoljske ozaveščenosti in nadaljnjih naložb v trženje in promocijo ter tehnološki razvoj električnih koles.
As those grants shared common features, were awarded by a public authority and were not part of separate subsidy programme, but individual grants to this (encouraged) industry, the Commission assessed them together.
Uvoz iz LRK
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.
Obseg in tržni delež uvoza iz LRK
The Commission considered whether to apply an additional annual commercial interest rate in accordance with section F.a) of the Commission's Guidelines for the calculation of the amount of subsidy.
Od leta 2017 so električna kolesa uvrščena pod oznako KN 87116010.
However, such an approach would have involved a variety of complex hypothetical factors for which there was no accurate information available.
Pred letom 2017 so bila električna kolesa uvrščena pod oznako (ex) KN 87119010, pod katero so bili vključeni drugi izdelki.
Therefore, the Commission found it more appropriate to allocate amounts to the investigation period according to the depreciation rates of the related fixed assets, in line with the calculation methodology used in previous cases.
Da bi se ta težava odpravila, je pritožnik predložil podrobne statistične podatke kitajskih carinskih organov, s katerimi je lahko opredelil kitajski izvoz električnih koles.
Yadea claimed that one of the grants received before the IP was wrongly allocated over a period of three years, including the IP and claimed that it should be excluded since it did not relate to the IP.
Komisija je na podlagi podatkov Eurostata obseg uvoza določila tako, da je v ustrezno oznako HS ekstrapolirala razmerje kitajskega izvoza električnih koles (kot je bilo določeno zgoraj) glede na skupni izvoz iz LRK pod isto oznako HS.
This claim was accepted and the calculation was updated accordingly.
Kitajski statistični podatki o uvozu za devet mesecev leta 2017 neposredno temeljijo na podatkih Eurostata.
Giant Group claimed that some of the grants received were not specific and should be excluded from the calculation.
Tržni delež uvoza je bil nato določen tako, da se je obseg uvoza primerjal s potrošnjo Unije, kakor prikazuje preglednica 13 v uvodni izjavi 586.
For all but one of the grants concerned the company did not submit any supporting evidence.
Uvoz iz LRK v Unijo se je gibal, kot sledi:
Therefore, this claim could only be accepted in relation to one grant, while for the remaining grants it was rejected.
Preglednica 14
Giant Group also pointed to a clerical error in the calculation which was corrected.
Obseg uvoza (v kosih) in tržni delež
This correction had however no effect on the company's overall amount of subsidisation.
Vir: Eurostat, kitajski statistični podatki o izvozu.
The amount of subsidy established with regard to this type of subsidies during the IP for the sampled exporting producers was as follow:
Obseg uvoza iz LRK (v kosih)
Table 10
Tržni delež
Ad hoc grants
Obseg uvoza iz LRK se je več kot potrojil, in sicer se je s skoraj 200000 kosov leta 2014 povečal na skoraj 700000 kosov v obdobju preiskave.
Other grant schemes
Rast se je pospešila med letom 2016 in obdobjem preiskave.
No financial contribution was received by the sampled exporting producers from the remaining grant programmes mentioned in section 3.3(iii) above during the IP.
Hkrati se je delež trga Unije, ki ga je imel uvoz iz LRK, z 18 % leta 2014 povečal na 35 % v obdobju preiskave.
Total for all grant schemes
Zbornica CCCME in združenje CEIEB sta izrazila pomisleke glede zanesljivosti statističnih podatkov kitajskih carinskih organov, ki jih je predložil pritožnik, ter zahtevala, naj razkrije podrobne statistične podatke in vir teh podatkov.
The total subsidy amounts established with regard to all grants during the IP for the sampled exporting producers were as follows:
Pritožnik je Komisiji dal na voljo podrobne statistične podatke, ki jih je uporabil za utemeljitev svoje pritožbe.
Table 11
Poleg tega je v nezaupni različici pritožbe razkril zbirne podatke o izvozu po letih.
Grants
Navedel je tudi, da so bili vir kitajski carinski organi, naštel je uporabljene oznake in pojasnil svojo metodologijo za izključitev drugih izdelkov, ki niso zadevni izdelek.
Conclusion on subsidisation
Komisija je s preverjanjem teh podatkov ugotovila, da je pritožnik te statistične podatke carinskih organov kupil pri uveljavljeni kitajski družbi, specializirani za to področje, in da so enake informacije na voljo tudi pri drugih kitajskih ponudnikih storitev.
The Commission calculated the amount of countervailable subsidies in accordance with the provisions of the basic Regulation for the sampled exporting producers by examining each subsidy or subsidy programme, and added these figures together to calculate a total amount of subsidisation for each exporting producer for the investigation period.
S preverjanjem se je tudi dokazalo, da je pritožnik v javno dostopni dokumentaciji točno opisal metodologijo, uporabljeno za določitev izvoza električnih koles iz LRK.
To calculate the overall subsidisation below, the Commission first calculated the percentage of subsidisation, being the subsidy amount as a percentage of the company's total turnover.
Poleg tega so bili podrobni podatki, ki jih je predložil pritožnik, navzkrižno preverjeni glede na druge vire informacij in so se izkazali za zanesljive.
This percentage was then used to calculate the subsidy allocated to exports of the product concerned to the Union during the IP.
Nobena druga stran ni predlagala alternativnega vira informacij ali alternativne metodologije.
The subsidy amount per piece of product concerned exported to the Union during the IP was then calculated, and the margins below calculated as a percentage of the Costs, Insurance and Freight (‘CIF’) value of the same exports per piece.
Komisija je ugotovila tudi, da so podrobni podatki in identiteta družbe, ki je zagotovila te informacije, po naravi zaupni v smislu člena 29(1) osnovne uredbe.
In accordance with Article 15(3) of the basic Regulation, the total subsidy amount for the cooperating exporting producers not included in the sample will be calculated on the basis of the total weighted average amount of countervailing subsidies established for the cooperating exporting producers in the sample with the exclusion of negligible amounts as well as the amount of subsidies established for items which are subject to the provisions of Article 28(1) of the basic Regulation.
Razkritje identitete družbe, ki je zagotovila informacije, bi imelo znaten škodljiv učinek na osebo, ki je zagotovila informacije, ali na osebo, od katere so bile informacije pridobljene.
However, the Commission will not disregard findings related to preferential lending even if it had to rely partially on facts available to determine those amounts.
V teh okoliščinah ter glede na raven razkritja zbirnih podatkov in metodologije v nezaupni dokumentaciji je Komisija menila, da zadevna stranka za uveljavljanje svojih pravic obrambe ne potrebuje vhodnih podatkov in identitete družbe, ki jih je preprodala.
Indeed, the Commission considers that the facts available and used in those cases did not affect substantially the information needed to determine the amount of subsidisation through the preferential lending in a fairly manner, so that the exporting producers who were not asked to cooperate in the investigation will not be prejudiced by using this approach.
Ta argument je bilo zato treba zavrniti.
Given the high rate of cooperation of Chinese exporting producers, the Commission set the amount for ‘all other companies’ at the level of the highest amount established for the sampled exporting producers.
Zainteresirane strani so trdile, da je uvoz iz LRK sledil tržnim trendom, saj sta se potrošnja v Uniji in tudi kitajski izvoz povečevala.
The ‘all other companies’ amount will be applied to those companies which did not cooperate in the investigation.
Vendar je treba opozoriti, da sta obsega rasti kitajskega izvoza in potrošnje v Uniji zelo različna.
Table 12
Kitajski uvoz se je med letom 2014 in obdobjem preiskave povečal za 250 %, potrošnja v Uniji pa se je precej počasneje povečala za 74 %.
Countervailable subsidies
Trend je bil tako zagotovo enak, vendar je bil obseg povečanja precej drugačen.
Company name
Cene uvoza iz LRK in nelojalno nižanje prodajnih cen
Amount of countervailable subsidies
Komisija je cene uvoza določila na podlagi podatkov Eurostata po metodi, opisani v uvodni izjavi 589.