natgillin/translations-raw huggingface dataset:
At the same time, the Court held that determination of the normal value and determination of the export price are governed by separate rules and therefore SG&A expenses need not necessarily be treated in the same way in both cases.
Nasprotno je bilo treba v sedanji preiskavi plačati znižano obveznost iz naslova DDV, zato je bila potrebna prilagoditev, da bi se normalna vrednost, vključno z DDV, znižala na enako raven obdavčitve kot tista, ki je vplivala na izvoz.
The Commission reaffirmed its position that the analogue country producer's final sales price was brought down to the same ex-works level of trade by adjusting it with duly verified allowances reported in its transaction by transaction table.
Kot je navedeno v uvodni izjavi 111, ni pomembno, ali se kitajskemu proizvajalcu izvozniku TGO odobri ali ne.
Accordingly, that claim was rejected.
Pomembno je, ali se izvozna cena in normalna vrednost primerjata na enaki ravni obdavčitve, da se zagotovi poštena primerjava cen.
Comparison
Skupina Giti Group je trdila tudi, da breme dokazovanja potrebe po prilagoditvi nosi Komisija.
Recitals (120) and (121) of the provisional Regulation explain how the comparison between the normal value and the export price was made.
Skupina Hankook Group je poudarila, da v skladu s kitajsko zakonodajo pri izvozu DDV ni bil obračunan, zato prilagoditev ni bila utemeljena.
In their comments on the provisional and definitive findings, the Giti Group, the Hankook Group and the CCCMC and the CRIA contested the methodology for the VAT adjustment on several grounds as detailed in recitals (110) to (117).
Namesto tega je trdila, da bi bilo treba prilagoditev, tudi če bi bila ta potrebna za obveznost iz naslova DDV, izvesti za izvozno ceno, ne pa za normalno vrednost.
Those parties considered that, having rejected Chinese prices and costs for the determination of the normal value, the Commission subsequently reintroduced the Chinese VAT tax rates in the calculation of the normal value.
Skupina Giti Group je trdila tudi, da bi bilo treba vsako prilagoditev za obveznost iz naslova DDV namesto tega izvesti za izravnavo vsakršne razlike v DDV, ki ga je plačala skupina, po odbitku DDV ali drugih davkov, plačanih za nakup surovin in drugih vhodnih materialov, od obveznosti iz naslova DDV pri izvozu oziroma domači prodaji.
In addition, those parties claimed the methodology inflated the dumping margin upwards, in particular due to the fact that adjustment is made to the normal value, instead of the export price.
Povedano drugače, skupina Giti Group je trdila, da bi morala vsaka prilagoditev DDV izražati razliko v stroških med materiali, namenjenimi izvozu, in tistimi, ki so namenjeni prodaji na domačem trgu.
The Commission rejected those claims.
Trditve skupin Giti Group in Hankook Group temeljijo na napačnem razumevanju utemeljitve prilagoditve za obveznost iz naslova DDV.
The purpose of adjustments made under Article 2(10) of the basic Regulation is to ensure that the dumping margin is established on the basis of a fair comparison between the normal value and the export price.
Prvič, kar zadeva utemeljenost prilagoditve, ti strani ne nasprotujeta dejstvu, da z izvozom zadevnega izdelka nastane obveznost iz naslova DDV za proizvajalca izvoznika.
That requirement applies irrespective of the basis on which the normal value is established, including when the normal value is established in an analogue country in situations where companies are not granted MET.
Dejansko sta zadevni strani trdili, da bi bilo treba prilagoditi izvozno ceno ali da bi bilo treba izvesti prilagoditev za izravnavo razlike v stroških med domačo prodajo in izvozom (tj. stroških, nastalih zaradi nezmožnosti povračila celotnega DDV, plačanega pri nakupu surovin ali drugih vhodnih materialov zaradi obveznosti iz naslova DDV, ki nastane z izvozom zadevnega izdelka).
In relation to the VAT adjustment made pursuant to Article 2(10)(b), the Commission ensured that the normal value and the export price were compared at the same level of taxation, as further explained in recitals (115) and (116) in accordance with settled case-law.
Komisija se z navedenimi trditvami ni strinjala iz razlogov, navedenih v uvodnih izjavah 116 in 117, vendar opozarja, da navedene trditve potrjujejo nastanek obveznosti iz naslova DDV ob izvozu (v nasprotju s trditvami skupine Hankook), enakovredni tako imenovani nevračljivi stopnji, ki je pavšalna stopnja, ki se uporablja za izvozno ceno FOB zadevnega izdelka.
The Giti Group claimed that, in their view, the situation in the case law quoted by the Commission i.e. Dashiqiao judgment was different than the Giti Group's situation as the company concerned by that judgment had obtained MET and no adjustment was made pursuant to Article 2(10)(b) of the basic Regulation.
Drugič, kar zadeva samo prilagoditev, je Komisija ponovno poudarila, da je namen prilagoditve zagotoviti, da se normalna vrednost in izvozna cena primerjata na isti ravni stopnje DDV.
The Commission acknowledged that the circumstances in the investigation examined in the Dashiqiao judgment were different.
Na tej podlagi je Komisija najprej določila normalno vrednost skupaj z DDV v višini 17 %, kar je običajna stopnja DDV za domačo prodajo v LRK.
In that case, export sales were subject to a VAT liability at the full rate of 17 % during the investigation period and hence no adjustment was necessary to the normal value to ensure a fair comparison with a normal value reflecting the same rate of VAT.
Nato je prilagodila to normalno vrednost navzdol, da bi se ujemala z nižjo stopnjo obveznosti DDV, ugotovljeno za izvoz zadevnega izdelka (tj. tako imenovana nevračljiva stopnja).
By contrast, in the current investigation, export sales were liable to a reduced VAT liability and an adjustment was therefore necessary to bring the normal value price inclusive of VAT down to the same level of taxation as that affecting export sales.
S tem se je zagotovila simetrija med normalno vrednostjo in izvozno ceno na ravni posredne obdavčitve.
As set out in recital (111), it is not relevant whether a Chinese exporting producer is granted MET or not.
Komisija je v odgovor na trditve skupine Hankook Group, da bi bilo treba prilagoditi izvozno ceno, opozorila, da člen 2(10)(b) osnovne uredbe jasno določa, da je treba vsako razliko v ravni posredne obdavčitve obravnavati v okviru normalne vrednosti, ne pa izvozne cene.
What is relevant is whether the export price and the normal value are compared at the same level of taxation in order to ensure a fair price comparison.
V zvezi s trditvijo, da bi bilo treba prilagoditev izvesti zaradi nevtraliziranja morebitne razlike v stroških surovin ali vhodnih materialov med izvozom in domačo prodajo, ki izhaja iz preostale obveznosti iz naslova DDV za take stroškovne postavke, je Komisija spomnila, da namen prilagoditve, ki se izvede v zvezi s tem, ni obravnavanje domnevne razlike v stroških surovin ali drugih vhodnih materialov.
The Giti Group also claimed that the burden of proof for the need of an adjustment falls on the Commission.
Namesto tega se s prilagoditvijo zagotovi, da so cene, uporabljene pri primerjavi, na enaki ravni obdavčitve.
The Hankook Group stressed that no VAT was levied on export sales at all according to Chinese legislation and that therefore no adjustment was warranted.
Kar zadeva trditev skupine Giti Group glede dokaznega bremena, je Komisija opozorila, da je bilo dejstvo, da z izvozom zadevnega izdelka nastane obveznost iz naslova DDV, kot tako ugotovljeno v preiskavi in da ga dejansko ne izpodbija nobena od obeh skupin, ki namesto tega ponujata drugačen pristop k obravnavanju tega dejstva (prilagoditev izvozne cene ali prilagoditve zaradi razlik v stroških).
Alternatively, the Hankook Group claimed that even if an adjustment for VAT liability was necessary, the adjustment ought to be done on the export price and not on the normal value.
Te trditve so bile zato zavrnjene.
The Giti Group also claimed that any adjustment for VAT liability should rather be made to offset any difference in VAT eventually paid by the Group after offsetting the VAT or other taxes paid on purchases of raw materials and other input against the VAT liability on export sales and domestic sales respectively.
Skupina Hankook Group je po končnem razkritju ponovila svojo trditev, da je en sam gospodarski subjekt in da Komisija ne bi smela izvesti prilagoditev za provizije na podlagi člena 2(10)(i) osnovne uredbe.
In other words, Giti argued that any VAT adjustment should reflect the difference in costs between exported and domestically sold materials.
Komisija je ponovno potrdila svoje stališče, da lahko na podlagi člena 2(10)(i) osnovne uredbe izvede prilagoditve za provizije, ki se plačujejo v zvezi z obravnavano prodajo.
The arguments submitted by the Giti Group and the Hankook Group are based on a misunderstanding of the rationale underpinning the adjustment made for VAT liability.
V tem primeru je Komisija ugotovila, da so bile provizije določene v pogodbi med stranmi in da so jih proizvajalci izvozniki dejansko plačali povezanim strankam.
First, as to the merits of an adjustment, both parties do not contest the fact that export sales of the product concerned trigger a VAT liability for the exporting producer.
Plačila so bila sporočena, priznana s strani proizvajalca izvoznika in preverjena med preiskavo.
Indeed, the parties submitted that the adjustment should either be made to the export price or that the adjustment should be made to offset the difference in costs between domestic and export sales (i.e. the costs resulting from the inability to recuperate all VAT paid on the purchase of raw materials or other input because of the VAT liability triggered by export sales of the product concerned).
Ugotovljeno je bilo, da so vplivala na primerjavo cen.
While the Commission disagreed with those arguments for the reasons developed in recitals (116) and (117), it notes that those arguments confirm that export sales lead to VAT liability (contrary to what the Hankook Group also argued) equivalent to the so-called ‘non-refundable rate’ on exports which is a flat rate applied to the FOB export price of the product concerned.
Komisija je zato morala izvesti prilagoditve zaradi provizij ne glede na to, ali so družbe sestavljale en sam gospodarski subjekt ali ne.
Second, as to the adjustment itself, the Commission reiterated that the purpose of the adjustment is to ensure that the normal value and the export price are compared at the same level of VAT rate.
Komisija je opozorila tudi, da je bil pojem enega samega gospodarskega subjekta v okviru prilagoditev na podlagi člena 2(10) osnovne uredbe razvit v sodni praksi Sodišča za „navidezne provizije“, vključno s pribitkom, ki ga prejme trgovec, iz drugega pododstavka člena 2(10)(i), ne pa za primere, v katerih so dejanske provizije jasno opredeljene in dejansko plačane.
On that basis, the Commission first established a normal value on a VAT inclusive basis at a rate of 17 %, which is the normal rate of VAT for domestic sales in the PRC.
Skupina Hankook Group je po končnem razkritju ponovila svojo trditev, da se licenčnine, plačane korejskemu sedežu za uporabo Hankookove tehnologije in blagovne znamke, ne bi smele odšteti od izvozne cene.
Subsequently, the Commission adjusted that normal value downwards to match the lower rate of VAT liability observed for export sales of the product concerned (i.e. the so-called non-refundable rate).
Komisija je proučila to trditev, ugotovila, da je upravičena, in ustrezno ponovno izračunala stopnjo dampinga.
That ensured the required symmetry between the normal value and the export price for the level of indirect taxation.
Stopnja dampinga
In response to the arguments made by the Hankook Group that the adjustment should be made to the export price, the Commission noted that Article 2(10)(b) of the basic Regulation makes it clear that any difference in the level of indirect taxation is a matter to be addressed in the normal value, not in the export price.
Kot je določeno v oddelkih od 3.1 do 3.3, je Komisija upoštevala več pripomb zainteresiranih strani, ki jih je prejela po začasnem razkritju, in znova izračunala stopnje dampinga vseh vzorčenih proizvajalcev izvoznikov.
In relation to the argument that the adjustment should be made to neutralise any difference in costs of raw materials or inputs between export and domestic sales resulting from residual VAT liability on such cost items, the Commission recalled that the purpose of the adjustment performed in this context is not meant to deal with any alleged difference in costs of raw materials or other inputs.
Zato so se začasno določene stopnje dampinga znižale.
Rather, the adjustment ensures that prices used in the comparison are at the same level of taxation.
Ta sprememba je vplivala tudi na stopnjo dampinga vseh drugih sodelujočih in nesodelujočih družb, saj te stopnje temeljijo na stopnjah vzorčenih družb.
Lastly, as to the Giti Group's argument on the burden of proof, the Commission recalled that the fact that export sales of the product concerned trigger a VAT liability was established as a matter of fact in the investigation and is, in reality, not contested by either Group which rather offer a different approach to address this fact (adjustment to the export price or adjustments for differences in costs).
Dokončne stopnje dampinga, izražene kot delež cene CIF meja Unije brez plačane dajatve, so:
These claims were therefore rejected.
Preglednica 1
Following final disclosure, the Hankook Group reiterated that it is a single economic entity and therefore the Commission should not make adjustments for the commissions under Article 2(10)(i) of the basic Regulation.
Dokončne stopnje dampinga
The Commission reaffirmed its position that under Article 2(10)(i) of the basic Regulation it is entitled to make adjustments for commissions paid in respect of the sales under consideration.
Družba
In this case, the Commission established that the commissions were provided for in a contract between the parties and de facto paid by the exporting producers to the related parties.
Dokončna stopnja dampinga
The payments were reported, acknowledged by the exporting producer and verified during the investigation.
Skupina Aeolus Group in družba Pirelli
They have been found to affect the price comparison.
Druge sodelujoče družbe
The Commission was therefore required to make adjustments for the commissions irrespective whether the companies formed a single economic entity or not.
Vse druge družbe
The Commission also recalled that the concept of single economic entity in the context of adjustments under Article 2(10) of the basic Regulation was developed in the Court's case law on ‘notional commissions’ including the mark-up received by a trader as referred to in the second subparagraph of Article 2(10)(i) and not for situations were actual commissions are clearly defined and de facto paid.
ŠKODA
Following final disclosure, the Hankook Group reiterated its claim that the royalties paid to the Korean headquarters for the use of Hankook's technology and brand should not be deducted from the export price.
Opredelitev industrije Unije
The Commission re-examined the claim, found that it was warranted and re-calculated the dumping margin accordingly.
Kot je opisano v uvodnih izjavah od 127 do 129 začasne uredbe, je podobni izdelek v obravnavanem obdobju proizvajalo več kot 380 proizvajalcev Unije, ki so proizvajali nove in protektirane pnevmatike.
Dumping margin
Skupaj so bili opredeljeni kot industrija Unije.
As set out in Sections 3.1 to 3.3, the Commission took into account a number of comments from interested parties received after provisional disclosure and recalculated the dumping margins of all the sampled exporting producers.
Združenje CRIA in zbornica CCCMC sta po končnem razkritju trdila, da izvajalci protektiranja, ki delujejo na podlagi sporazumov o poslih oplemenitenja ali ne, ne morejo biti del industrije Unije.
This led to the decrease of the provisionally established dumping margins.
Menila sta, da je protektiranje poprodajna storitev, ki je ni mogoče zaščititi s protidampinškimi ukrepi, saj izvajalci protektiranja uporabijo delno izrabljeno pnevmatiko, ki jo predelajo, da se lahko uporabi.
This change also had an impact on the dumping margin of all other cooperating and non-cooperating companies since these margins are based on the margins of the sampled companies.
Poleg tega izvajalci protektiranja, ki delujejo na podlagi sporazuma o poslih oplemenitenja, ne morejo biti lastniki karkase.
The definitive dumping margins expressed as a percentage of the CIF Union frontier price, duty unpaid, are as follows:
Stranke obdržijo lastništvo karkase, medtem ko se karkasa servisira, na obrabljeno pnevmatiko pa se namesti nova tekalna plast, preden se ta vrne lastniku.
Table 1
Komisija je opozorila, da industrija protektiranja zagotavlja novo uporabo (ali več novih uporab, saj se lahko ista karkasa protektira večkrat) karkasi, ki izvira iz obrabljene pnevmatike.
Definitive Dumping Margins
Obrabljena pnevmatika ni več varna za uporabo na javni cesti in je ni mogoče vrniti v obtok.
Company
Brez postopka protektiranja bi bilo treba izrabljeno pnevmatiko zavreči; del izrabljene pnevmatike se sicer lahko pirolizira, pri čemer se iz pnevmatike proizvede gorivo.
Definitive dumping margin
Kot je opisano v uvodni izjavi 49 začasne uredbe, je protektiranje postopek recikliranja, s katerim se izrabljena pnevmatika obnovi z zamenjavo tekalne plasti na stari karkasi.
Aeolus Group and Pirelli
Protektiranje zato ni le storitev, ampak proizvodni postopek.
Other Cooperating Companies
Izvajalci protektiranja so ne glede na ureditev lastništva proizvajalci Unije, katerih proizvodni proces se začne s karkaso in ki proizvedejo pnevmatiko.
All other companies
Poleg tega se življenjski cikel obrabljenih pnevmatik zaključi na enega od naslednjih dveh načinov: lahko se zavržejo kot odpadek ali pa se uporabijo kot dobra karkasa, ki jo je mogoče protektirati.
INJURY
Če se obrabljena pnevmatika šteje za odpadek, mora njen lastnik morda plačati pristojbino za odlaganje takšne pnevmatike.
Definition of the Union industry
V drugem scenariju izrabljena pnevmatika postane vir prihodka.
As described in the provisional Regulation in recitals (127) to (129), the like product was manufactured by more than 380 producers in the Union, producing both new and retreaded tyres.
Izvajalci protektiranja lahko izrabljeno pnevmatiko kupijo v avtomehanični delavnici ali izrabljeno pnevmatiko obnovijo na podlagi sporazuma o poslih oplemenitenja.
Together, they were defined as the Union industry.
Vsi preverjeni izvajalci protektiranja za proizvodnjo protektirane pnevmatike uporabljajo dva vira karkas (tj. serijske karkase ali sporazum o poslih oplemenitenja).
Following final disclosure, the CRIA and the CCCMC claimed that the retreaders operating or not under tolling arrangements cannot form part of the Union industry.
Nakupna cena izrabljene pnevmatike je v povprečju znašala približno 10 % celotnega stroška proizvodnje protektirane pnevmatike.
They considered that retreading is an after service market which cannot be protected by anti-dumping measures as the retreaders take an existing tyre that is part-worn and reprocess it so it can be used.
Komisija je menila, da razlika v stroških proizvodnje ali dodane vrednosti med obema načinoma protektiranja karkas ni pomembna, in je oba štela za različna poslovna modela protektiranja.
Moreover, retreaders operating on a tolling basis cannot own the casing.
Zato je sklenila, da so izvajalci protektiranja del industrije Unije.
Customers retain ownership of the casing while the casing is serviced and a new tread applied to a worn tyre before it is returned to the owner.
Zato so se za določitev kazalnikov škode in izračun stopnje škode uporabili podatki, ki so jih posredovali izvajalci protektiranja in jih je preverila Komisija (vključno z dejanskimi stroški in prodajnimi cenami).
The Commission noted the retreading industry provides a second life (or more as the same casing can be retreaded several times) to a casing originating from a worn-tyre.
Analiza škode po segmentih
A worn-tyre is no longer safe to be used on public road and cannot be put back into circulation.
Kot je pojasnjeno v uvodni izjavi 162 začasne uredbe, je bil gospodarski položaj industrije Unije analiziran na zbirni osnovi in v primeru nekaterih mikroekonomskih kazalnikov na ravni razredov glede na segmentacijo trga Unije.
Without the retreading process, the fate of a worn-tyre is to end in a scrap heap; though part of the worn tyre can be pyrolysed to produce tyre-derived fuel.
Nekatere zainteresirane strani so po končnem razkritju ponovile iste pomisleke, da bi bilo treba v analizi škode po segmentih upoštevati vse kazalnike škode in kazalnike vzročne zveze.
As described in recital (49) of the provisional Regulation, retreading is a recycling process whereby a worn tyre is refurbished through a replacement of the tread on an old casing.
Sklicevale so se na poročilo pritožbenega organa v zadevi Združene države – vroče valjani izdelki iz jekla iz Japonske.
Therefore, retreading is not merely a service, but a production process.
Poleg tega bi morala Komisija po njihovem mnenju razlikovati tudi med novimi in protektiranimi pnevmatikami ter pnevmatikami, ki so originalna oprema, in nadomestnimi pnevmatikami, saj je trg originalne opreme zaščiten pred kitajsko konkurenco, pri čemer so se ponovno sklicevale na poročilo pritožbenega organa v zadevi Združene države – vroče valjani izdelki iz jekla iz Japonske.
Irrespective of ownership arrangements, the retreaders are Union producers whose production process starts from a casing and who are producing a tyre.
Združenje CRIA in zbornica CCCMC sta po končnem razkritju ponovila iste pomisleke.
In addition, the life cycle of worn tyres ends in one of two way: they are either discarded as a waste or used as a good casing to be retreaded.
Iz navedene sodne prakse je razvidno, da bi morali preiskovalni organi, ki preiščejo en del domače industrije, „načeloma na podoben način preiskati vse ostale dele industrije, in tudi industrijo kot celoto“.
If considered waste, the owner of the worn tyre may have pay a fee to dump the worn tyre.
Vendar poročilo pritožbenega organa ne določa, da morajo preiskovalni organi vse kazalnike škode določiti po segmentih.
In the second scenario, the worn tyre becomes a source of revenue.
Poleg tega so bila dejstva v navedeni zadevi drugačna.
Retreaders may purchase the worn tyre from a service garage or retread a worn tyre under a tolling agreement.
V poročilu pritožbenega organa v zadevi Združene države – vroče valjani izdelki iz jekla iz Japonske je bil velik del domače proizvodnje v Združenih državah – proizvodnja za lastno uporabo – pred neposredno konkurenco zadevnega uvoza zaščiten s strukturo domačega trga.
All verified retreaders use two sources of supply (namely either stock casing or tolling agreement) produce tyres.
V tem posebnem primeru je pritožbeni organ izvedel „primerjalno preverjanje“ vsakega dela domačega trga, v okviru katere sta se primerjala prodajni in zaprti trg.
The purchase price of a worn tyre was around 10 % in average of the overall cost of production of a retreaded tyre.
Po mnenju pritožbenega organa je to „povečalo“ zmožnost preiskovalnih organov, da ustrezno ugotovijo stanje domače industrije kot celote.
The Commission considered that the difference in costs of production or in the added-value between the two ways of retreading casings, was not significant, and regarded those as two different business models of retreading.
Vendar v obravnavanem primeru segmenta trga Unije za pnevmatike prvega in drugega razreda nista zaščitena.
Therefore, the Commission concluded that the retreaders were part of the Union industry.
Prodaja kitajskega uvoza je osredotočena predvsem na trgu nadomestnih delov; to je dejansko stanje, ki ni posledica strukture trga Unije.
As a result, data provided by the retreaders and verified by the Commission (including actual costs and sales prices) were used for the establishment of the injury indicators and the injury margin calculation.
Poleg tega se je zadevni izdelek prodajal tudi proizvajalcem originalne opreme.