natgillin/translations-raw huggingface dataset:
Carboni brought an appeal against that judgment before the Corte d’apello di Bari (Bari Court of Appeal), which dismissed it as unfounded.
Družba Carboni je proti tej sodbi vložila pritožbo pred Corte d‘apello di Bari, ki jo je zavrnilo kot neutemeljeno.
According to that court, the expression ‘release for free circulation’ means release onto the free Community market, which must refer to the commercial stage of acquisition of the goods by the first Community operator.
Po mnenju tega sodi�ča izraz „sprostitev v prosti promet“ pomeni sprostitev v prosti trg Skupnosti, ki se mora nana�ati na komercialno fazo, ko blago prvikrat prejme gospodarski subjekt
In the main proceedings, the Corte Suprema di Cassazione has to decide on the appeal brought by Carboni against that judgment of the Corte d’apello di Bari.
V postopku v glavni stvari je Corte Suprema di Cassazione moralo odločiti o pritožbi, ki jo je vložila družba Carboni zoper sodbo Corte d‘apello di Bari.
‘According to the principles of Community customs law and for the purposes of application of an antidumping duty such as that laid down by Commission Decision No 67/94/ECSC, may the customs authority refer to the price indicated in a sale of the same goods which took place prior to that on the basis of which the customs declaration was made, where the buyer is a Community subject or, in any case, the sale took place for import into the Community?’
„Ali se carinski organ za uporabo protidampin�ke dajatve, kot jo določa Odločba Komisije �t. 67/94/ESPJ, glede na načela carinskega prava Skupnosti, lahko sklicuje na prodajno ceno tega blaga, ki je bila določena pred ceno, na podlagi katere je bila predložena carinska deklaracija, če je kupec subjekt Skupnosti oziroma je bila prodaja opravljena za uvoz v Skupnost?“
In its defence in those proceedings, the Customs Administration takes the view that the conclusion of a sale other than directly with the Community operator which presents the goods at customs constitutes an operation which is truly designed to evade the consequences of the antidumping measures, having the sole purpose of increasing the price of the goods at the time of their presentation to customs.
Carinska uprava v bran v tem postopku v glavni stvari zastopa stali�če, da okoli�čina, da se prodaja ni neposredno opravila z gospodarskim subjektom Skupnosti, ki zastopa blago pri carinjenju, pomeni transakcijo, ki je dejansko namenjena izognitvi posledicam protidampin�kih ukrepov, pri čemer je njen edini namen povi�anje cene blaga ob njegovi predložitvi v carinjenje.
That argument is disputed by Carboni, which considers the Community customs regime to be decisive and maintains that, according to that regime, only the time of the introduction of the goods onto the Community market, which takes place on the presentation of the goods at customs, is relevant.
To trditev izpodbija družba Carboni, ki meni, da je odločilna carinska ureditev Skupnosti, in zatrjuje, da je v skladu s to ureditvijo upo�teven le čas vnosa blaga na trg Skupnosti, ki se opravi na podlagi predložitve blaga na carini.
In the present proceedings, written observations have been submitted by the Italian Government, which also acts in
V obravnavanem postopku sta pisna stali�ča predložili italijanska vlada, ki zago-
According to the referring court, the question is essentially whether the customs authorities have the power to choose as the basis for the application of an antidumping duty the value which corresponds to the price indicated in a sale of goods for import into the Community which has taken place prior to that on the basis of which the customs declaration occurred.
Po mnenju predložitvenega sodi�ča gre v bistvu za vpra�anje, ali imajo carinski organi pravico kot osnovo za uporabo protidampin�ke dajatve izbrati vrednost, ki ustreza prodajni ceni blaga za uvoz v Skupnost, ki je bila določena pred ceno, na podlagi katere je bila predložena carinska deklaracija.
the Community customs territory of goods selling below cost price, but also when an advantage is given to a Community operator who acquires goods at a lower price than do other Community operators.
stitvijo blaga, ki se prodaja pod stro�kovno ceno, na carinsko območje Skupnosti, ampak tudi takrat, kadar je dana prednost gospodarskemu subjektu Skupnosti, ki blago prejme po nižji ceni kot drugi gospodarski subjekti Skupnosti.
According to the Italian Government, the question referred should be answered in the affirmative.
Po mnenju italijanske vlade je treba na zastavljeno vpra�anje odgovoriti pritrdilno.
It takes the view that the customs authority was entitled to determine the customs value on the basis of the first sale of the hematite pig iron in question from OME-DTEC to CMP, which is a Community operator.
Meni, da je carinski organ imel pravico carinsko vrednost določiti na osnovi prve prodaje zadevnega surovega železa, pridobljenega iz hematita, družbe OME-DTEC družbi CMP, ki je gospodarski subjekt Skupnosti.
That view is, according to the Italian Government, corroborated by the wording of the decision imposing the definitive duty which refers to the ‘accepted customs value (free at EC frontier)’ instead of the ‘declared customs value’ referred to by the provisional decision.
To stali�če po mnenju italijanske vlade podpira besedilo odločbe, ki nalaga dokončno dajatev, ki se nana�a na „priznano carinsko vrednost (prosto na meji Evropske skupnosti)“, namesto na „prijavljeno carinsko vrednost“, na katero se sklicuje začasna določba.
The Italian Government argues that the relevant time for the determination of the customs value for the purposes of application of antidumping duty can only be that of the first acquisition of the goods concerned by a Community operator, which is to be regarded as the time when those goods enter the Community market.
Komisija priznava, da je uporaba vrednosti zadnje transakcije za določitev spremenljive protidampin�ke dajatve nekoliko problematična. Na eni strani z vidika carinskega prava cena zadnje prodaje dejansko najbolje upo�teva vse elemente stro�kov uvoza in tako zagotavlja uvedbo prave uvozne dajatve.
Consequently, the price paid at that time, and not the price paid by the importer for the acquisition of the goods concerned, is, in a case like that at hand, the price on the basis of which the customs value is to be determined for the purposes of Article 29 of the Customs Code.
Na drugi strani bi bilo mogoče z vidika protidampin�kega ukrepa cilj in namen določitve najnižje cene zlahka obiti, če bi se carinska vrednost določala na podlagi zadnje prodaje.
The Commission accepts that the use of the last transaction value for the determination of a variable antidumping duty is to some extent problematic. On the one hand, from the point of view of customs law, the price of the last sale is in fact the best way of taking account of all the cost elements of an import and thus guarantees the imposition of the correct import duty.
Italijanska vlada zatrjuje, da je lahko upo�teven čas za določitev carinske vrednosti za namen uporabe protidampin�ke dajatve samo čas, ko je gospodarski subjekt Skupnosti pridobil zadevno blago, kar je treba obravnavati kot čas, ko je to blago vstopilo na trži�če Skupnosti.
On the other hand, from the point of view of the antidumping measure, if the customs value is to be determined by reference to the last sale, the object and purpose of the setting of a minimum price may easily be circumvented.
Zato je cena, ki je bila plačana takrat, ne pa cena, ki jo je plačal uvoznik za pridobitev zadevnega blaga, v primeru, kot je ta, tista, na podlagi katere je treba določiti carinsko vrednost za namen člena 29 Carinskega zakonika.
Such an approach is consistent with the ratio of the antidumping legislation, as the prejudice to the Community market arises not only with the actual release into
Tak pristop je v skladu s ciljem protidampin�kih predpisov, saj �koda trži�ču Skupnosti ne nastaja samo z dejansko spro-
In the Commission’s opinion, the wording of the decision imposing the definitive duty does not, however, allow for the
Komisija meni, da besedilo Odločbe o uvedbi dokončne dajatve vendarle ne dopu�ča, da bi se spremenljiva dajatev izračunala na drugačni osnovi kot na osnovi cene zadnje prodaje. Povedano drugače,
In other words, the relevant sale or transaction for purposes of the application of antidumping duty can only be the sale or transaction which is used to determine the customs value.
B – Presoja upo�tevna prodaja ali transakcija za namen uporabe protidampin�ke dajatve je lahko samo prodaja ali transakcija, ki se uporablja za določitev carinske vrednosti.
As a preliminary point, it should be borne in mind that the present case is not concerned with the establishment of the normal value or, on the basis of it, the minimum import price of ECU 149 per tonne as laid down in the antidumping measure at issue, but with the determination of the amount of the antidumping duty to be imposed in accordance with that measure with regard to a particular import.
Prvič, upo�tevati je treba, da se obravnavan primer ne nana�a na določitev normalne vrednosti ali najnižje uvozne cene v vi�ini 149 ECU na tono na njeni osnovi, kot je določeno v obravnavanem protidampin�kem ukrepu, ampak da zadeva določitev vrednosti protidampin�ke dajatve, ki jo je za posamičen uvoz treba uvesti v skladu s tem ukrepom.
Nevertheless, the customs authority may still question whether the customs value declared truly represents the price paid or payable by the importer.
Vendar lahko carinski organ podvomi o tem, ali prijavljena carinska vrednost dejansko pomeni ceno, ki jo plača ali ki jo mora plačati uvoznik.
The Commission points out that, although it is not in possession of the detailed facts underlying the present case, in its view the customs authority could — in accordance with the prevailing customs practice at the mater- ial time, which is reflected in Article 181a subsequently inserted into the implementing regulation — rightly choose a price prior to the one declared in order to determine the customs value, if it could, after further investigation, still reasonably be doubted that the declared price corresponded to the price actually paid or payable.
Komisija poudarja, da bi po njenem mnenju carinski organ za določitev carinske vrednosti v skladu s prevladujočo carinsko prakso v času nastanka dejanskega stanja, ki jo odraža člen 181a, ki je bil naknadno dodan v Izvedbeno uredbo – čeprav sama nima natančnej�ih podatkov o dejanskem stanju obravnavanega prime- ra –, lahko pravilno izbral ceno, ki je bila določena pred prijavljeno ceno, če bi po nadaljnji preiskavi �e vedno lahko obstajal dvom, da je prijavljena cena ustrezala ceni, ki se je dejansko plačala ali jo je bilo treba plačati.
According to the decision imposing the provisional duty, the amount of the antidumping duty corresponds to the difference between the minimum import price and the ‘declared customs value’.
V skladu z odločbo o uvedbi začasne dajatve ustreza znesek protidampin�ke dajatve razliki med najnižjo uvozno ceno in „prijavljeno carinsko vrednostjo“.
It should be observed in that regard that the text of the decision imposing the definitive duty refers in this context to ‘accepted customs value’, which seems to me more accurate since the declared customs value can, according to the Customs Code, be unacceptable for various reasons.
Glede tega je treba pripomniti, da besedilo Odločbe o uvedbi dokončne dajatve v tem pogledu napotuje na „priznano carinsko vrednost“, ki se mi zdi natančnej�a, saj je glede na Carinski zakonik prijavljena carinska vrednost lahko nesprejemljiva zaradi �tevilnih razlogov.
That difference in wording appears, however, to be of little relevance in the present context.
Vendar ta razlika v besedilu nima velikega pomena.
What is important is rather that the antidumping duty is to be imposed on the customs value of the import concerned, 9 which is to be determined — as is also clarified by the reference contained in Article 1(3) of the decision imposing the provisional duty — in accordance with applicable customs legislation, that is to say in particular by the method laid down in
Pomembno je to, da je treba protidampin�ko dajatev naložiti na carinsko vrednost zadevnega uvoza, 9ki jo je treba določiti – kot to pojasnjuje napotovanje iz
Accordingly, the Commission proposes to answer the question referred by saying that the customs authority may refer to the price indicated in a sale of the same goods which took place prior to that on the basis of which the customs declaration was made if the authority continues, after having asked for additional information to be provided in accordance with the Customs Code, to have reasonable doubts as to whether the declared value truly corresponds to the price actually paid or payable within the meaning of Article 29 of the Customs Code.
Zato Komisija predlaga, naj se na predloženo vpra�anje odgovori, da se carinski organ lahko sklicuje na prodajno ceno blaga, ki je bila določena pred ceno, na podlagi katere je bila predložena carinska deklaracija, če carinski organ, potem ko je v skladu s Carinskim zakonikom zaprosil za dodatne informacije, �e vedno upravičeno dvomi o tem, ali prijavljena vrednost resnično ustreza dejansko plačani ceni ali ceni, ki jo je treba plačati, v smislu člena 29 Carinskega zakonika.
Chapter 3 of Title II of the Customs Code on the value of goods for customs purposes and in accordance with the relevant implementing regulations.
MAZÁKA – ZADEVA C-263/06 člena 1(3) Odločbe o uvedbi začasne daja -tve – v skladu z veljavnimi carinskimi predpisi, torej zlasti z metodo določanja vrednosti za carinske namene, določeno v Poglavju 3 Naslova II Carinskega zakonika, in v skladu z ustreznimi izvedbenimi uredbami.
price of ECU 151 stated on the invoice from CMP or, alternatively, because they take the view that, even though that amount represents the price actually paid by Carboni for the imported goods, the object and purpose of antidumping legislation requires the customs value to be determined on the basis of the first sale to a Community operator.
da predmet in namen protidampin�kih pravil – čeprav ta znesek pomeni ceno, ki jo je družba Carboni dejansko plačala za uvoženo blago – zahtevata, da se carinska vrednost določi na podlagi prve prodaje gospodarskemu subjektu Skupnosti.
The referring court seeks essentially to ascertain whether, according to those provisions, 10the customs authorities were entitled to determine the customs value for the purposes of the application of the antidumping duty measure in question on the basis of a price fixed on the occasion of a sale prior to the last sale which led to the introduction of the goods into the customs territory of the Community.
Predložitveno sodi�če se v bistvu želi prepričati, ali so v skladu s temi določbami 10 carinski organi carinsko vrednost za namen uporabe zadevnega protidampin�kega ukrepa smeli določiti na podlagi cene, določene ob prodaji, ki se je opravila pred zadnjo prodajo, ki je pripeljala do vnosa blaga na carinsko območje Skupnosti.
As will become apparent in the following assessment, the ability of the customs authorities to refer, for the purposes of determining the customs value, to a previous sale is subject to certain conditions, so that it is important in the present case to determine what, precisely, the relevant situation is.
Kot bo postalo očitno v presoji spodaj, je možnost carinskih organov, da se za določitev carinske vrednosti sklicujejo na prej�njo prodajo, odvisna od določenih pogojev, tako da je v obravnavanem primeru pomembno natančno ugotoviti, katero je upo�tevno dejansko stanje.
However, in order to provide the referring court with a useful answer in any event, I shall examine the question referred in a broader sense having regard both to a situation where there are reasonable doubts as to whether the declared value actually represents the price paid by the importer and to a situation where that factor is not disputed.
Vendar bom za to, da bi predložitveno sodi�če v vsakem primeru prejelo koristen odgovor, predloženo vpra�anje obravnaval bolj poglobljeno in ob upo�tevanju tako položaja, v katerem obstaja upravičen dvom, ali prijavljena vrednost dejansko pomeni ceno, ki jo je plačal uvoznik, kot položaja, v katerem ta okoli�čina ni sporna.
In answering this question it should be observed at the outset that the order for reference is not unequivocal as to the circumstances in which that question has been raised.
Pri odgovoru na to vpra�anje je najprej opozoriti, da predložitveni sklep ni nedvoumen glede okoli�čin, v katerih je bilo zastavljeno vpra�anje.
In particular, it is not entirely clear whether the Italian customs authorities have chosen to refer to the price of the previous sale, as the submissions of the Italian authorities may suggest, on the ground that it is disputed that Carboni actually paid for the imported goods at issue the
Zlasti ni povsem jasno, ali so se italijanski carinski organi odločili za sklicevanje na ceno prej�nje prodaje, o čemer bi bilo mogoče sklepati na podlagi navedb italijanskih organov, ki dvomijo, da je družba Carboni za zadevno uvoženo blago dejansko plačala ceno 151 ECU, navedeno na računu družbe CMP, ali – podredno –, ker menijo,
10 — It should be noted that it is clear from the order for reference that the expression ‘principles of Community customs law’ in the text of the question referred is not meant to refer in a technical sense to specific general principles of Community law but rather, more generally, to rules of Community customs law relevant to the present case as laid down, in particular, in the Customs Code and the implementing regulation.
10 – Navesti je treba, da je iz predložitvenega sklepa jasno, da za izraz „načela carinskega prava Skupnosti“ v besedilu predloženega vpra�anja ni mi�ljeno, da bi se v tehničnem smislu nana�al na posebna splo�na načela prava Skupnosti, ampak splo�neje na pravila carinskega prava Skupnosti, ki so upo�tevna v obravnavanem primeru, kot so določena zlasti v Carinskem zakoniku in v Izvedbeni uredbi.
In so far as I refer to that expression, I use it in the same sense.
Na mestih, na katerih se sklicujem na ta izraz, ga uporabljam v istem smislu.
To that end, I shall, first, examine the ability of the customs authorities under the valuation system as laid down in applicable Community customs rules to choose, in a case of successive sales, the price of a prior sale for the determination of the customs value and, secondly, address more specifically the question whether, as the Italian Government submitted, the ratio of the antidumping legislation requires in a case such as
V ta namen bom najprej preizkusil, ali sme carinski organi v okviru sistema vrednotenja, kot je določen v veljavnih carinskih pravilih Skupnosti, pri zaporednih prodajah za določitev carinske vrednosti izbrati ceno predhodne prodaje, in se nato podrobneje lotil vpra�anja, ali namen protidampin�kih
13 that at issue the customs value to be determined with regard to a previous sale such as, in the present case, the sale from OME-DTECH to CMP.
13 pravil – kot je navedla italijanska vlada – v primeru, kot je obravnavani, zahteva, da se carinska vrednost določi glede na prej�njo prodajo, kot je bila v obravnavanem primeru prodaja družbe OME-DTECH družbi CMP.
Article 29(1) of the Customs Code makes it clear that customs valuation is concerned only with goods which are ‘sold for export to the customs territory of the Community’, which means that it must be agreed, at the time of sale, that the goods originating in a nonmember country will be transported into the customs territory of the Community. 14
V členu 29(1) Carinskega zakonika je pojasnjeno, da carinsko vrednotenje zadeva samo blago, ki se „prod[a] za izvoz na carinsko območje Skupnosti“, kar pomeni, da je ob prodaji treba sogla�ati, da se bo blago s poreklom iz države nečlanice prepeljalo na carinsko območje Skupnosti. 14
It should be recalled, to begin with, that the Community legislation on customs valuation seeks to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values and is based on the principle that the customs value should reflect the real economic value of goods which are imported. 11
Ponovno je treba opozoriti, prvič, da želi pravna ureditev Skupnosti o carinskem vrednotenju vzpostaviti pravičen, enoten in nevtralen sistem, ki izključuje uporabo arbitrarnih ali fiktivnih carinskih vrednosti in temelji na načelu, da mora carinska vrednost odražati resnično ekonomsko vrednost uvoženega blaga. 11
According to Article 147(1) of the implementing regulation, the fact that goods are declared for free circulation in the Community is to be regarded as adequate indication that that condition is fulfilled, that is to say that they were sold for export to the Community.
V skladu s členom 147(1) Izvedbene uredbe je treba dejstvo, da je blago prijavljeno za sprostitev v prosti promet v Skupnosti, �teti za zadosten podatek, da je izpolnjen pogoj, torej da je bilo prodano za izvoz v Skupnost.
Where goods are the subject of two or more successive transactions before valuation, the condition that the sale of the goods took place for export to the Community can in principle be fulfilled with regard to each of the successive sales.
Kadar je blago predmet dveh ali več zaporednih transakcij pred vrednotenjem, je pogoj, da se je blago prodalo za izvoz v Skupnost, lahko izpolnjen za vsako od zaporednih prodaj. Zato je v členu 147(1) Izvedbene uredbe raz�irjena domneva, da je pogoj „prodaje za izvoz“ – če je blago prijavljeno
The customs value thus corresponds in principle to the individual price agreed on
Zato je treba vrednost za carinske namene določiti na podlagi izraza „transakcijska vrednost“, 12ki je v skladu s členom 29(1) Carinskega zakonika cena, ki je bila za blago ob prodaji za izvoz na carinsko območje Skupnosti dejansko plačana ali ki jo je bilo treba plačati in ki se po potrebi uskladi v skladu z ustreznimi določbami Carinskega zakonika.
11 — See to that effect, inter alia, Case C-11/89 Unifert [1990] ECR I-2275, paragraph 35, and Case C-306/04 Compaq Computer [2006] ECR I-10991, paragraph 30.
I-2275, točka 35) in z dne 16. novembra 2006 v zadevi Compaq Computer (C-306/04, ZOdl., str. I-10991, točka 30).
13 — See, to that effect, Van Houten, cited in footnote 12, paragraph 13; Unifert, cited in footnote 11, paragraph 36; and Case C-491/04 Dollond & Aitchison [2006] ECR I-2129, paragraph 26. 12 — See, to that effect, Case 65/85 Van Houten [1986] ECR 447, paragraph 13.
12 – V tem smislu glej sodbo z dne 4. februarja 1986 v zadevi Van Houten (65/85, Recueil, str. 447, točka 13).
14 — See, to that effect, Unifert, cited in footnote 11, paragraph 11.
14 – V tem smislu glej sodbo Unifert, navedeno v opombi 11, točka 11.
Article 147(1) of the implementing regulation extends the presumption that, if goods are declared for free circulation, the condition of ‘sale for export’ is fulfilled as regards each of the successive sales.
MAZÁKA – ZADEVA C-263/06 za sprostitev v prosti promet – izpolnjen za vsako od zaporednih prodaj.
Clearly, the fact that the importer of goods can in principle choose any of the prices agreed in a chain of sales leading to the import of the goods for the purposes of establishing the transaction value has the consequence that cost elements contained in the final price of the goods as paid or payable by the importer, like for example profit margins of one or several previous sellers of the goods, may not be reflected in the customs value.
Jasno, posledica dejstva, da lahko uvoznik blaga za namene določitve transakcijske vrednosti načeloma izbere katero koli od dogovorjenih cen iz verige prodaj, ki pripeljejo do uvoza blaga, je, da carinska vrednost morda ne bo odražala elementov stro�kov, ki jih vsebuje končna cena blaga, ki jo plača ali jo mora plačati uvoznik, kot je na primer stopnja dobička enega ali več prej�njih prodajalcev blaga.