natgillin/translations-raw huggingface dataset:
The above evidence contradicts the claims of the GOC that the prices paid for LUR in the PRC are representative of a market price which is determined by free market supply and demand.
Komisija je v skladu z metodologijo, uporabljeno v prejšnjih preiskavah, uporabila povprečno ceno zemljišča na kvadratni meter, ki je bila ugotovljena za Tajvan ter popravljena zaradi inflacije in sprememb v zvezi z BDP od datumov zadevnih pogodb za pravice do uporabe zemljišč.
After final disclosure, Pirelli argued that the Commission failed to present any new evidence to prove that the GOC had indeed provided LURs to the tyre manufacturers for less than adequate remuneration.
V informativnem dokumentu so bile informacije glede cen industrijskih zemljišč pridobljene na spletišču industrijskega urada tajvanskega ministrstva za gospodarske zadeve.
The Commission disagreed with this statement.
Inflacija in spremembe v zvezi z BDP za Tajvan so bile izračunane na podlagi stopenj inflacije in spreminjanja BDP na prebivalca pri sedanjih cenah v USD za Tajvan, kot jih je Mednarodni denarni sklad objavil za leto 2015.
As shown in recital (475) above, the Commission investigated for each of the sampled exporting producers whether any competitive bidding had taken place, but concluded that this was not the case, which confirmed the findings from previous investigations.
Družba Pirelli je po dokončnem razkritju trdila, da uporaba zunanje referenčne vrednosti ni bila skladna z ugotovitvami iz poročila pritožbenega organa STO v zadevi ZDA – Sečnja mehkega lesa IV, saj se z referenčno vrednostjo niso izvedle potrebne prilagoditve, ki bi izražale prevladujoče pogoje na kitajskem finančnem trgu.
Conclusion
Vendar je Komisija opozorila, da se tajvanska referenčna vrednost šteje za ustrezno referenčno vrednost, ki je iz več razlogov že podobna referenčni vrednosti za kitajski trg, kot je navedeno v uvodni izjavi 488.
The findings of this investigation show that the situation concerning land provision and acquisition in the PRC is non-transparent and the prices were arbitrarily set by the authorities.
Poleg tega so bile tajvanske cene zemljišč prilagojene za preteklost, da bi se upošteval razvoj BDP in inflacije skozi čas.
Accordingly, the provision of land-use rights by the GOC should be considered a subsidy within the meaning of Article 3(1)(a)(iii) and Article 3(2) of the basic Regulation in the form of provision of goods which confers a benefit upon the recipient companies.
Po razkritju informativnega dokumenta je skupina Hankook Group opozorila na dejstvo, da dostop do podatkov na spletišču urada za industrijski razvoj pri tajvanskem ministrstvu za gospodarske zadeve z informacijami o ponudbi industrijskih zemljišč in storitvah, ki jih je uporabila Komisija, ni bil več mogoč ter da so podatki vključevali le ponudbe za industrijska zemljišča in ne dejanskih cen transakcij.
As explained in recitals (478) to (486) above, there is no functioning market for land in the PRC and the use of an external benchmark (see recitals (494) to (504) below) demonstrates that the amount paid for land-use rights by the sampled exporting producers is well below the normal market rate.
Komisija je priznala, da podatki, ki so bili uporabljeni kot podlaga za informativni dokument, niso več javno dostopni.
In the context of preferential access to industrial land for companies belonging to certain industries, the Commission noted that the price set by local authorities has to take into account the government's industrial policy, as mentioned above in recital (479).
Poleg tega je pozneje ugotovila, da je tajvansko ministrstvo za notranje zadeve razvilo novo podatkovno zbirko, v kateri so zbrane evidence o dejanskem trgovanju za prodajo industrijskih zemljišč, ki je začela delovati leta 2013 in je dostopna prek naslednjega spletišča: http://lvr.land.moi.gov.tw/login.action.
Within this industrial policy, the tyres industry is considered to be a pillar of the Chinese industry, and is listed as an encouraged industry.
Komisija je menila, da je to zanesljiv vir podatkov, dostopen vsem zainteresiranim stranem.
In addition, Decision No 40 of the State Council requires that public authorities ensure that land is provided to encouraged industries.
Poleg tega se nanaša na dejanske cene transakcij in ne na ponudbe za industrijska zemljišča.
Article 18 of Decision No 40 makes clear that industries that are ‘restricted’ will not have access to land use rights.
Komisija je zato sprejela trditve skupine Hankook Group in ustrezno spremenila referenčno vrednost za izračun ugodnosti v zvezi s pravicami do uporabe zemljišč za vse vzorčene družbe.
It follows that the subsidy is specific under Article 4(2)(a) and 4(2)(c) of the basic Regulation because the preferential provision of land is limited to companies belonging to certain industries, in this case the tyre sector, and government practices in this area are unclear and non- transparent.
Tako je za obdobje, ki se je začelo leta 2013, uporabila dejanske cene s tajvanskega ministrstva za notranje zadeve.
The Giti Group claimed that the specificity of the subsidy for LUR was linked to being listed as an encouraged industry in the Chinese government plans, and that there was no evidence that the tyre companies belonged to an encouraged industry when the LUR prices were agreed.
Za pravice do uporabe zemljišč, pridobljene pred tem datumom, so bile zgodovinske cene konstruirane na podlagi razvoja BDP in inflacije na Tajvanu tako kot v prejšnjih preiskavah.
This claim is rejected, as the tyres and/or the petrochemical industry were already indicated as an encouraged industry as far back as the 8th and 9th Five Year Plan, which indicates the petrochemical industry as one of the country's pillar industries, and talk about proactively developing fine chemical products and supporting key chemical projects, as well as in the ‘Catalogue of the major industries, products and technologies currently encouraged by the State (amended in 2000)’, which includes manufacturing of high-grade radial tyres.
Skupini Giti Group in Hankook Group ter kitajska vlada so po dokončnem razkritju očitale, da so bile cene pravic do uporabe zemljišč, ki so temeljile na novem sklopu podatkov, veliko višje od tistih, ki so se uporabljale v prejšnjih preiskavah, kar je sprožilo dvome glede zanesljivosti nove referenčne vrednosti.
These documents correspond to the period when the first LURs were granted to the sampled companies.
Poleg tega je skupina Hankook Group trdila, da je pri prenosu podatkov iz tajvanske podatkovne zbirke prišlo do napak, in je predložila drug izračun, ki je temeljil na isti podatkovni zbirki.
The Giti Group also commented that the Commission did not provide any evidence that the upstream companies producing inputs, such as steel cord or nylon cord, for the exporting producers belonged to an encouraged industry.
Komisija je priznala, da je prišlo do stvarne napake pri seštevanju posameznih cen zemljišč, in ustrezno popravila povprečne cene zemljišč.
However, the Guidance Catalogue for the Industrial Structure Adjustment lists production, development and application of supporting special materials for high-performance radial tyres as ‘encouraged’.
Vendar pa se ni strinjala z merili za izbor, ki jih je skupina Hankook Group uporabila za zbiranje podatkov.
Moreover, the Tyre Industry Policy encourages the ‘development and usage of new structure steel cord, high modulus and low shrinkage polyester cord fabric, high tenacity nylon cord fabric and other tyre skeleton materials’.
Prvič, skupina Hankook Group je izbrala transakcije iz napačnega obdobja, tj. iz leta 2012, vsaj kar zadeva nekatere transakcije.
This argument was thus rejected.
Drugič, skupina Hankook Group je uporabila cene iz vseh 22 okrožij na Tajvanu, vključno z nekaterimi podeželskimi območji z maloštevilnimi industrijskimi dejavnostmi ali brez njih.
Consequently, this subsidy is considered countervailable.
Komisija pa je na drugi strani svojo izbiro osnovala na šestih okrožjih, kjer je večina tajvanskih industrijskih parkov.
As in previous investigations and in accordance with Article 6(d)(ii) of the basic Regulation, land prices from the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (‘Chinese Taipei’) were used as an external benchmark.
Ker imajo vsi vzorčeni proizvajalci izvozniki sedeže svojih družb v industrijskih conah na Kitajskem, mora ustrezna referenčna vrednost temeljiti na transakcijah, izvedenih v industrijski coni.
The benefit conferred on the recipients is calculated by taking into consideration the difference between the amount actually paid by each of the sampled exporting producers (i.e., the actual price paid as stated in the contract and, when applicable, the price stated in the contract reduced by the amount of local government refunds/grants) for land use rights and the amount that should normally have been paid on the basis of the Chinese Taipei benchmark.
Ta del trditve skupine Hankook Group je bil zato zavrnjen.
The Commission considers Chinese Taipei as a suitable external benchmark for the following reasons:
Skupina Hankook Group je v svojih pripombah trdila, da bi bilo treba pri konstruiranih tajvanskih cenah za preteklost upoštevati razvoj BDP na Kitajskem in ne na Tajvanu, da bi se upošteval hitrejši razvoj na Kitajskem v zadnjih 30 letih.
the comparable level of economic development, GDP and economic structure in Chinese Taipei and a majority of the provinces and cities in the PRC where the sampled exporting producers are based;
Kot take bi morale popravljene tajvanske cene za skupino Hankook Group upoštevati stopnjo gospodarskega razvoja v občini Chongqing od leta 2010 in v mestu Huai'an v provinci Jiangsu od leta 1996.
the physical proximity of the PRC and Chinese Taipei;
Komisija je priznala, da je bil razvoj na Kitajskem v preteklosti hitrejši kot na Tajvanu.
the high degree of industrial infrastructure in both Chinese Taipei and many provinces of the PRC;
Uporaba faktorja DDV, ki upošteva to razliko, je načeloma primerna za določitev ustrezne referenčne vrednosti.
the strong economic ties and cross border trade between Chinese Taipei and the PRC;
Vendar je glede na oceno statističnega kazalnika zmogljivosti Svetovne banke kakovost statističnih podatkov na Kitajskem po letu 2012 dosegla le stopnjo zanesljivosti, ki je podobna drugim državam s srednjim dohodkom.
the high density of population in many of the provinces of the PRC and in Chinese Taipei;
To ustreza koncu obdobja, za katero je treba konstruirati podatke.
the similarity between the type of land and transactions used for constructing the relevant benchmark in Chinese Taipei with those in the PRC; and
Zato Komisija ni mogla uporabiti statističnih podatkov v zvezi s kitajskim BDP za konstruiranje zgodovinskih cen pravic do uporabe zemljišč v tej zadevi.
the common demographic, linguistic and cultural characteristics between Chinese Taipei and the PRC.
Skupina Giti Group je po dokončnem razkritju trdila, da ocena statističnega kazalnika zmogljivosti Svetovne banke vključuje celoten seznam kazalnikov, od katerih številni nimajo nič skupnega z makroekonomskimi kazalniki.
Following the methodology applied in previous investigations, the Commission used the average land price per square meter established in Taiwan corrected for inflation and GDP evolution as from the dates of the respective land use right contracts.
Komisija se je strinjala, da statistični kazalnik zmogljivosti Svetovne banke temelji na košarici kazalnikov, ki vključuje makroekonomske in druge kazalnike.
In the Information Document, the information concerning industrial land prices was retrieved from the website of the Industrial Bureau of the Ministry of Economic Affairs of Taiwan.
Njegov cilj je izražati zmožnost države za zbiranje, analizo in razširjanje visokokakovostnih podatkov o njenem prebivalstvu in gospodarstvu na podlagi metodologije, virov podatkov, periodičnosti in rokov, ki jih država uporablja za pripravo statistični podatkov o gospodarstvu in prebivalstvu.
The inflation and GDP evolution for Taiwan were calculated on the basis of inflation rates and evolution of GDP per capita at current prices in USD for Taiwan as published by the IMF for 2015.
Vendar dejstvo, da se ocena ne osredotoča izključno na statistiko BDP, ampak zajema širše področje, ne razveljavlja njegovih rezultatov.
After final disclosure, Pirelli claimed that the use of an outside benchmark was not in line with the findings of the WTO Appellate Body report in US — Softwood Lumber IV, as the benchmark did not make the necessary adjustments to reflect the prevailing conditions on the Chinese financial market.
Zato je Komisije menila, da podatkov, ki se nanašajo na kitajski BPD, ni mogoče uporabiti za pretekle cene pravic do uporabe zemljišč.
However, the Commission noted that the Taiwanese benchmark is considered to be an appropriate benchmark, which is already close to the Chinese market for various reasons, as set out in recital (488) above.
V skladu s členom 7(3) osnovne uredbe je bil znesek subvencije dodeljen za obdobje preiskave z uporabo običajne življenjske dobe pravice do uporabe zemljišč za uporabo industrijskih zemljišč, tj. 50 let.
In addition, the Taiwanese land prices were adjusted for the past to take into account the evolution of GDP and inflation over time.
Ta znesek je bil nato dodeljen za celotni prihodek, ki ga je zadevna družba ustvarila v obdobju preiskave, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Following disclosure of the Information Document, the Hankook Group pointed to the fact that the data provided by the Industrial Land Supply and Service information website of the Industrial Development Bureau of the Ministry of Economic Affairs of Taiwan, which the Commission had used, could not be accessed anymore and only provided offers for industrial land rather than actual transactional prices.
Skupina Giti Group je trdila, da bi morala Komisija za izračun morebitne ugodnosti v zvezi s pravico do uporabe zemljišča namesto datuma transakcije uporabiti datum vrednotenja pravice do uporabe zemljišča.
The Commission acknowledged that the data which were used as a basis for the Information Document ceased to be publicly accessible.
Komisija je zavrnila to trditev, saj je datum transakcije enak dogodku z denarnim vplivom na finančni položaj družbe.
The Commission subsequently found that the Ministry of Interior of Taiwan had developed a new database collecting actual trading records for the sales of industrial land, starting as of 2013, and accessible via the following website: http://lvr.land.moi.gov.tw/login.action.
Poleg tega je skupina Giti Group pozvala Komisijo, naj v izračun ugodnosti vključi dodatne stroške za dajanje zemljišča na voljo za industrijsko uporabo ter tako imenovane pristojbine za skrbništvo nad zemljiščem in pristojbine za prevzem zemljišča.
The Commission considered this to be a reliable source of data accessible to all interested parties.
Komisija je zavrnila te pripombe iz naslednjih razlogov:
Moreover, it refers to actual transactional prices rather than offers for industrial land.
zadevne družbe so pridobile svoje pravice do uporabe zemljišč po pogodbeni vrednosti, pri kateri niso bili upoštevani nobeni drugi dodatni stroški.
The Commission thus accepted the arguments of the Hankook Group and changed the benchmark for the benefit calculation relating to LURs accordingly for all sampled companies.
Zato je Komisija ocenila, da je treba upoštevati samo pogodbeno vrednost;
As a result, for the period starting as of 2013, the Commission used the actual prices from the Taiwanese Ministry of Interior.
referenčna vrednost sama po sebi ne vključuje nobenih dodatnih stroškov ali pristojbin.
For LURs acquired before this date, historic prices were constructed based on the evolution of GDP and inflation in Taiwan, as was the case in previous investigations.
Nazadnje so bile za skupine China National Tire Group, Giti Group in Hankook Group sprejete nekatere manjše pripombe v zvezi z družbo, ki so se nanašale na stvarne napake in izračun ugodnosti ter niso bile povezane z obdobjem preiskave.
After final disclosure, the Giti Group, the Hankook Group and the GOC criticised that the LUR prices based on the new set of data were much higher than the ones used in the previous investigations, which raised doubts about the reliability of the new benchmark.
Znesek subvencije, določen v zvezi s to subvencijo v obdobju preiskave za vzorčene proizvajalce izvoznike, je:
In addition, the Hankook Group claimed that errors had been made in the data download from the Taiwanese database, and submitted an alternative calculation based on the same database.
Zagotavljanje pravic do uporabe zemljišča za plačilo, ki je nižje od primernega
The Commission acknowledged that there had been a clerical error in the aggregation of the individual land prices, and corrected the average land prices accordingly.
Programi neposrednih oprostitev in znižanja davka
However, the Commission did not agree with the selection criteria used by the Hankook Group for compiling the data.
Ugodnosti pri davku od dohodkov podjetij za visokotehnološka podjetja in podjetja z novo tehnologijo
First, the Hankook Group selected transactions from a wrong period i.e. from 2012 at least as far as certain transactions are concerned.
V skladu z zakonom Ljudske republike Kitajske o davku od dohodkov podjetij (v nadaljnjem besedilu: zakon o davku od dohodkov podjetij) je za visokotehnološka podjetja in podjetja z novo tehnologijo, ki jim mora država zagotavljati ključno podporo, določena znižana 15-odstotna stopnja davka od dohodkov podjetij namesto standardne 25-odstotne davčne stopnje.
Second, the Hankook Group used the prices from all 22 districts in Taiwan, including some rural areas with little or no industrial activities.
Pravna podlaga za ta program so člen 28 zakona o davku od dohodkov podjetij in člen 93 predpisov za izvajanje zakona LRK o davku od dohodkov podjetij ter:
The Commission on the other hand had based its selection on the six districts where most Taiwanese industrial parks are located.
okrožnica ministrstva za znanost in tehnologijo, ministrstva za finance in državne davčne uprave o revidiranju in izdaji „Upravnih ukrepov za priznavanje visokotehnoloških podjetij“, G.K.F.H.
Since all the sampled exporting producers are located in industrial zones in China an appropriate benchmark needs to be based on transactions that also took place in an industrial zone.
št. 32;
This part of Hankook's claim was therefore rejected.
obvestilo ministrstva za znanost in tehnologijo, ministrstva za finance in državne davčne uprave v zvezi z revidiranjem, natisom in izdajo Smernic za priznavanje upravljanja visokotehnoloških podjetij in podjetij z novo tehnologijo, GKFH (2016) št. 195, ter
The Hankook Group argued in its comments that the constructed Taiwanese prices for the past should take into account GDP development in China instead of GDP development in Taiwan, in order to take into account the faster rate of development in China in the past 30 years.
Smernice o najnovejših ključnih prednostnih razvojnih področjih v visokotehnoloških industrijah (2011), ki so jih izdali komisija za nacionalni razvoj in reforme, ministrstvo za znanost in tehnologijo, ministrstvo za trgovino in nacionalni urad za intelektualno lastnino.
As such, for the Hankook Group, corrected Taiwanese prices should take into account the level of economic development in the Chongqing Municipality since 2010 and in Huai'an, Jiangsu Province since 1996.
Družbe, ki so upravičene do znižanja davka, spadajo na nekatera ključna visokotehnološka področja in področja z novo tehnologijo, ki jih podpira država, ter med sedanje prednostne naloge na visokotehnoloških področjih, ki jih podpira država, kot so navedena v smernicah o najnovejših ključnih prednostnih razvojnih področjih v visokotehnoloških industrijah.
The Commission acknowledged that China has known a faster rate of development than Taiwan in the past.
V teh smernicah so kot prednostno področje jasno navedene proizvodna tehnologija in ključne surovine za radialne pnevmatike.
Employing a GDP factor that takes into account this difference is in principle appropriate to arrive at a proper benchmark.
Poleg tega morajo podjetja, da bi bila upravičena, izpolnjevati naslednja merila:
However, according to the World Bank's statistical capacity indicator score, the quality of statistical data in China only reached a level of reliability which is similar to other upper middle income countries after the year 2012.
ohranjati določen delež izdatkov za raziskave in razvoj v primerjavi s prihodki iz prodaje;
This corresponds to the end of the period for which data need to be constructed.
ohranjati določen delež prihodkov iz visokotehnološke tehnologije/izdelkov/storitev v skupnih prihodkih podjetja in
Therefore, the Commission could not use statistical data relating to Chinese GDP to construct historic LUR prices in the present case.
ohranjati določen delež tehničnega osebja v skupnem številu zaposlenih v podjetju.
After final disclosure, the Giti Group argued that the World Bank's statistical capacity indicator score uses a whole list of indicators, many of which have nothing to do with macroeconomic indicators.
Družbe, ki imajo ugodnost od tega ukrepa, morajo vložiti napoved za odmero davka od dohodkov in ustrezne priloge.
The Commission agreed that the World Bank's statistical capacity indicator is based on a basket of indicators, which include both macroeconomic and other indicators.
Dejanski znesek ugodnosti je vključen v davčno napoved.
Its aim is to reflect a nation's ability to collect, analyse, and disseminate high-quality data about its population and economy, based on the methodology, data sources, periodicity and timeliness used by a country to produce its economic and population statistics.
Komisija je menila, da je zadevna davčna izravnava subvencija v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, saj gre za finančni prispevek v obliki izpadlega prihodka kitajske vlade, ki zadevnim družbam prinaša ugodnost.
However, the fact that the score does not focus exclusively on GDP statistics, but has a broader remit does not invalidate its results.
Ugodnost za prejemnike je enaka davčnemu prihranku.
Therefore, the Commission maintained that the data relating to Chinese GDP could not be used for past LUR prices.
Subvencija je specifična v smislu člena 4(2)(a) osnovne uredbe, saj zakonodaja omejuje uporabo te sheme na podjetja, ki delujejo na nekaterih visokotehnoloških prednostnih področjih, ki jih določi država, kot so nekatere ključne tehnologije v sektorju pnevmatik.
In accordance with Article 7(3) of the basic Regulation the subsidy amount has been allocated to the investigation period using the normal life time of the land use right for industrial use land, i.e. 50 years.
Ta ugodnost se je izračunala kot razlika med zneskom celotnega davka, ki se plača glede na običajno stopnjo davka, in zneskom celotnega davka, ki se plača po znižani davčni stopnji.
This amount has then been allocated over the total respective company turnover during the investigation period, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Znesek subvencije, določen za to posebno shemo, je za skupino China National Tire Group znašal 0,12 %, za skupino Giti Group pa 0,01 %.
The Giti Group alleged that the Commission should take the date of the valuation of the LUR, instead of the transaction date, to calculate any benefit concerning the LUR.
Izravnava pri davku od dohodkov podjetij za stroške raziskav in razvoja
The Commission rejected this allegation, since the date of the transaction is equivalent to the event having a monetary impact on the financial position of the company.
Družbe so na podlagi davčne izravnave za raziskave in razvoj upravičene do preferenčne davčne obravnave za dejavnosti raziskav in razvoja na nekaterih visokotehnoloških prednostnih področjih, ki jih določi država, in kadar so doseženi nekateri pragovi porabe za raziskave in razvoj.