natgillin/translations-raw huggingface dataset:
Secondly, having regard to the particular characteristic of a variable antidumping duty, reference to that price indicated in a sale which took place prior to that on the basis of which the customs declaration was made constitutes a means of determining a customs value which is both ‘reasonable’ within the meaning of Article 31(1) of Regulation No 2913/92 and consistent with the principles and general provisions of the international agreements and the provisions referred to in Article 31(1).
Na drugi strani ob upo�tevanju posebnosti spremenljive protidampin�ke dajatve sklicevanje na ceno, ki je bila določena pred ceno, na podlagi katere je bila predložena carinska deklaracija, pomeni sredstvo določanja carinske vrednosti, ki je hkrati „razumna“ v smislu člena 31(1) Uredbe �t. 2913/92 ter v skladu z načeli, s splo�nimi določbami mednarodnih sporazumov in določbami, na katere se sklicuje člen 31(1).
(see paras 33, 49, 52, 61, 63, 64, operative part)
(Glej točke 33, 49, 52, 61, 63, 64 in izrek.)
OPINION OF ADVOCATE GENERAL
MAZÁKA – ZADEVA C-263/06
MAZÁKdelivered on 11 September 2007
SKLEPNI PREDLOGI GENERALNEGA PRAVOBRANILCAJÁNA MAZÁKA, predstavljeni 11. septembra 2007 1
I — Introduction imports into the Community of hematite pig iron, originating in Brazil, Poland, Russia and Ukraine (‘Decision No 67/94’ or ‘the decision imposing the provisional duty’), 2 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.
I – Uvod sklicuje na prodajno ceno istega blaga, ki je bila določena pred ceno, na podlagi katere je bila predložena carinska deklaracija.
These preliminary ruling proceedings concern the determination of the customs value of goods imported into the Community for the purposes of the application of an antidumping duty.
Ti sklepni predlogi se nana�ajo na določitev carinske vrednosti blaga, uvoženega v Skupnost, za namen uporabe protidampin�ke dajatve.
More particularly, by the question which it referred for a preliminary ruling by order of 30 March 2006, the Corte Suprema di Cassazione, Sezione Tributaria (Supreme Court of Cassation — Taxation Chamber) (Italy) essentially wishes to ascertain whether the customs authority may, for the purposes of the application of an antidumping duty such as that laid down by Commission Decision No 67/94/ECSC of 12 January 1994 imposing a provisional antidumping duty on
Natančneje, Corte Suprema di Cassazione, Sezione Tributaria (Italija) želi z vpra�anjem, ki je predloženo v predhodno odločanje s sklepom z dne 30. marca 2006, v bistvu ugotoviti, ali se lahko carinski organ za namen uporabe protidampin�ke dajatve, kot je tista, ki je določena z Odločbo Komisije 67/94/ESPJ z dne 12. januarja 1994 o uvedbi začasne protidampin�ke dajatve na uvoz surovega železa, pridobljenega iz hematita, s poreklom iz Brazilije, Poljske, Rusije in Ukrajine v Skupnost (v nadaljevanju: Odločba 67/94 ali Odločba o uvedbi začasne dajatve) 2,
This question was raised in the context of a dispute between Carboni e Derivati Srl (‘Carboni’) and the Italian customs authorities concerning the decision of those authorities to determine the customs value of a consignment of hematite pig iron — originating in Russia and imported by Carboni through an agent into the Community — not on the basis of the price stated in the invoice relating to the final sale to Carboni but on the basis of a lower price indicated in a prior sale of those goods, with the effect that the customs value was lower than the minimum import price laid down in Decision No 67/94 and an antidumping duty was imposed.
To vpra�anje se je zastavilo v okviru spora med družbo Carboni e derivati Srl (v nadaljevanju: Carboni) in italijanskimi carinskimi organi glede odločbe teh organov, da carinsko vrednost po�iljke surovega železa, pridobljenega iz hematita, s poreklom iz Rusije, ki ga je družba Carboni v Skupnost uvozila po zastopniku, določijo ne na osnovi cene, navedene na računu, ki se je nana�al na končno prodajo družbi Carboni, ampak na osnovi nižje cene, navedene v predhodni prodaji tega blaga, zaradi česar je bila carinska vrednost nižja kot najnižja uvozna cena, določena v Odločbi 67/94, in naložena protidampin�ka dajatev.
A calculation was made in order to establish the price level at which the imports concerned cease to cause material injury to the Community industry.
Izračun se je opravil za določitev ravni cene, pri kateri zadevni uvoz ne povzroča več znatne �kode industriji Skupnosti.
In this respect the Commission has based its calculation on the cost of production data supplied by the Community industry excluding certain of the least efficient companies.
V tem pogledu je Komisija svoj izračun oprla na podatke o proizvodnih stro�kih, ki jih je posredovala industrija Skupnosti, pri čemer je izključila nekaj najmanj učinkovitih podjetij.
Added to the production cost is a profit margin of 5% on turnover, a margin that can be considered reasonable under present market conditions.
Proizvodnim stro�kom se pri�teje dobiček v vi�ini 5 %, ki ga je glede na trenutne tržne razmere mogoče obravnavati kot razumnega.
On 12 January 1994, the Commission adopted, on the basis of Commission Decision No 2424/88/ECSC of 29 July 1988 on protection against dumped or subsidised imports from countries not members of the European Coal and Steel Community (‘the basic decision’), 3 Decision No 67/94.
Komisija je 12. januarja 1994 na podla- gi Odločbe Komisije 2424/88/ESPJ z dne 29. julija 1988 o za�čiti proti dampin�kemu ali subvencioniranemu uvozu iz držav, ki niso članice Evropske skupnosti za premog in jeklo (v nadaljevanju: osnovna odločba) 3, sprejela Odločbo 67/94.
The Commission considers that in addition to restoring fair competition on the hematite pig iron market, the measures should at the same time enable the exporting countries to secure a better return on their exports of the product concerned.
Komisija meni, da ukrep ne bo prispeval samo k ponovni vzpostavitvi lojalne konkurence na trgu surovega železa, pridobljenega iz hematita, ampak bi moral hkrati izvoznim državam omogočiti, da si zagotovijo vi�ji izkupiček od izvoza zadevnega blaga.
Chapter G, entitled ‘Provisional Duty’, in the preamble to Decision No 67/94, which was applicable at the material time, is worded as follows:
Poglavje G, naslovljeno „Začasna dajatev“, v preambuli Odločbe 67/94, ki se je uporabljala ob nastanku dejanskega stanja, določa:
The Commission considers the introduction of a minimum price more appropriate in this particular case than any other type of measure in order to achieve these aims.
Komisija meni, da je uvedba najnižje uvozne cene za dosego teh ciljev v tem posebnem primeru primernej�a od katerega koli drugega ukrepa.
Having established that the dumped imports under consideration have caused material injury to the Community industry and that it is in the Community’s interest to take action, the measures envisaged should only be sufficient to eliminate the injury caused.
Ob ugotovitvi, da je obravnavani dampin�ki uvoz povzročil znatno �kodo industriji Skupnosti in da je v interesu Skupnosti, da ukrepa, morajo nameravani ukrepi zadostovati le za odpravo povzročene �kode.
The amount of the duty shall be the difference between the price of ECU 149 per tonne (cif duty unpaid) and the declared customs value in all cases where the declared customs value is less than the minimum import price.
Znesek dajatve je razlika med ceno v vi�ini 149 ECU na tono (cif brez plačane dajatve) in prijavljeno carinsko vrednostjo v vseh primerih, v katerih je prijavljena carinska vrednost nižja od najnižje uvozne cene.
The provisions in force concerning customs duties shall apply.
Uporabijo se veljavne določbe o carinskih dajatvah.
Taking into account the costs normally incurred by importers of the product concerned and their need for a reasonable rate of profit, together with the calculation on injury as outlined in recital 64, the Commission considers it appropriate to establish, by way of a provisional measure, a variable duty equal to the difference between the minimum price (cif duty unpaid) of ECU 149 per tonne and the declared customs value of the product concerned originating in Brazil, Poland, Russia and Ukraine in all cases where the declared customs value is less than the minimum import price.
Komisija ob upo�tevanju stro�kov, ki običajno nastanejo uvoznikom zadevnega blaga, in potrebe po razumni ravni dobička skupaj z izračunom �kode, kot je bil opredeljen v točki 64, meni, da bi bilo kot začasni ukrep primerno vzpostaviti spremenljivo dajatev, ki bi bila enaka razliki med najnižjo ceno (cif brez plačane dajatve) v vi�ini 149 ECU na tono in prijavljeno carinsko vrednostjo zadevnega blaga s poreklom iz Brazilije, Poljske, Rusije in Ukrajine, v vseh primerih, v katerih je prijavljena carinska vrednost nižja od najnižje uvozne cene.
Article 1 of the decision imposing the provisional duty provides as follows:
V členu 1 Odločbe o uvedbi začasne dajatve je določeno:
The provisional antidumping duty was confirmed by Commission Decision No 1751/94/ECSC of 15 July 1994 imposing a definitive antidumping duty on imports into the Community of hematite pig iron, originating in Brazil, Poland, Russia and Ukraine (‘Decision No 1751/94’ or ‘the decision imposing the definitive duty’). 4
Začasno protidampin�ko dajatev je potrdila odločba Komisije 1751/94/ESPJ z dne 15. julija 1994 o uvedbi dokončne protidampin�ke dajatve na uvoz surovega železa, pridobljenega iz hematita, s poreklom iz Brazilije, Poljske, Rusije in Ukrajine v Skupnost (v nadaljevanju: Odločba 1751/94 ali Odločba o uvedbi dokončne dajatve). 4
A provisional antidumping duty is hereby imposed on imports of hematite pig iron falling within CN code 7201 10 19, originating in Brazil, Poland, Russia and Ukraine.
Uvede se začasna protidampin�ka dajatev na uvoz surovega železa, pridobljenega iz hematita, ki se uvr�ča pod oznako KN 7201 10 19, s poreklom iz Brazilije, Poljske, Rusije in Ukrajine.
Articles 1 and 2 of the decision imposing the definitive duty provide as follows: be collected at the level of the duty definitively imposed and any amount secured in excess of the amount of the antidumping duty definitively imposed shall be released.
V členih 1 in 2 Odločbe o uvedbi dokončne dajatve je določeno:
The provisions of Article 1(4) above shall also apply for the definitive collection of the amounts provisionally determined.’
Določbe člena 1(4) se uporabijo tudi, ko se dokončno poberejo začasno določeni zneski.“
A definitive antidumping duty is hereby imposed on imports into the Community of hematite pig iron falling within CN code 7201 10 19, originating in Brazil, Poland, Russia and Ukraine.
Uvede se dokončna protidampin�ka dajatev na uvoz surovega železa, pridobljenega iz hematita, ki se uvr�ča pod oznako KN 7201 10 19, s poreklom iz Brazilije, Poljske, Rusije in Ukrajine, v Skupnost.
B — The Customs Code and the implementing rules
B – Carinski zakonik in izvedbena pravila
The amount of the duty shall be the difference between the price of ECU 149/tonne and the accepted customs value (free at EC frontier) in all cases where this value is less than the above price.
Znesek dajatve je razlika med ceno v vi�ini 149 ECU na tono in priznano carinsko vrednostjo (prosto na meji Skupnosti) v vseh primerih, v katerih je ta vrednost nižja od zgornje cene.
Article 28 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code 5
V členu 28 Uredbe Sveta (EGS) �t.
(‘the Customs Code’), which is included in Chapter 3 of Title II, entitled ‘Value of Goods for Customs Purposes’, provides as follows:
2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti 5(v nadaljevanju: Carinski zakonik), ki je v Poglavju 3 njenega Naslova II, ki se glasi „Carinska vrednost blaga“, je določeno:
‘The provisions of this Chapter shall determine the customs value for the purposes of applying the Customs Tariff of the European Communities and non-tariff measures laid down by Community provisions governing specific fields relating to trade in goods.’
„Določbe tega poglavja določajo carinsko vrednost za uporabo carinske tarife Evropskih Skupnosti in drugih ukrepov, kot so tarifni, določenih s posebnimi določbami Skupnosti na področju blagovne menjave.“
The amounts secured by way of provisional antidumping duty pursuant to Commission Decision No 67/94/ECSC shall
Zneski, zavarovani z začasno protidampin�ko dajatvijo v skladu z Odločbo �t. 67/94/ESPJ, se poberejo v vi�ini dokončnih dajatev
In the version in force in June 1994, at the time of the import of the hematite pig iron in question, Article 147(1) of the implementing regulation provided as follows:
V različici, veljavni junija 1994 ob uvozu zadevnega surovega železa, pridobljenega iz hematita, je v členu 147(1) Izvedbene uredbe bilo določeno:
The customs value of imported goods shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with Articles 32 and 33, provided:
Carinska vrednost uvoženega blaga je njegova transakcijska vrednost, to pomeni cena, ki je bila za blago ob prodaji za izvoz na carinsko območje Skupnosti dejansko plačana ali ki jo je treba plačati, po potrebi po uskladitvi, opravljeni v skladu s členoma 32 in 33, če:
For the purposes of Article 29 of the Code, the fact that the goods which are the subject of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community.
Za izvajanje člena 29 zakonika se dejstvo, da je blago, ki je predmet prodaje in prijavljeno za sprostitev v prosti promet, �teje za zadosten podatek, da je bilo prodano za izvoz na carinsko območje Skupnosti.
This indication shall also apply in the case of successive sales before valuation; in such case each price resulting from these sales may, subject to the provisions of Articles 178 to 181, be taken as a basis for valuation.’
To velja tudi pri zaporednih prodajah pred vrednotenjem, pri čemer se lahko ob upo�tevanju določb členov od 178 do 181 vsaka cena, ki se doseže pri teh prodajah, upo�teva kot osnova za vrednotenje.“
In its current version, as amended, as to the second sentence, by Commission Regulation (EC) No 1762/95 of 19 July 1995, 7
V trenutni različici, kot jo je v drugem stavku spremenila Uredba Komisije (ES) �t. 1762/95 z dne 19. julija 1995, 7je v členu 147(1) Izvedbene uredbe določeno:
(c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 32;
(c) noben del izkupička od vsake kasnej�e ponovne prodaje, prepustitve ali uporabe blaga s strani kupca ne pripada neposredno ali posredno prodajalcu, razen če se lahko v skladu s členom 32 opravi ustrezna uskladitev; in
For the purposes of Article 29 of the Code, the fact that the goods which are the subject
2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) �t.
6 — Regulation of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).
2913/92 o carinskem zakoniku Skupnosti (UL L 253, str. 1).
(d) that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under paragraph 2.’
(d) kupec in prodajalec nista povezana ali, v primeru, da sta povezana, če je transakcija vrednost v skladu z odstavkom 2 sprejemljiva za carinske namene.“
CARBONI E DERIVATI declared value represents the total amount paid or payable as referred to in Article 29 of the Code.
CARBONI E DERIVATI vrednost predstavlja celoten znesek, plačan ali ki se plača, kakor je navedeno v členu 29 zakonika.
of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community.
na carinsko območje Skupnosti.
In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication.
Pri zapo -rednih prodajah pred ovrednotenjem je tak pokazatelj samo zadnja prodaja, ki je pripeljala do vnosa blaga na carinsko območje Skupnosti, ali prodaja na carinskem območju Skupnosti pred sprostitvijo blaga v prosti promet.
Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
Kadar se prijavi cena, ki se nana�a na prodajo, opravljeno pred zadnjo prodajo, na osnovi katere je bilo blago vneseno na carinsko območje Skupnosti, je treba carinskim organom Skupnosti zadovoljivo dokazati, da se je ta prodaja blaga opravila zaradi izvoza na zadevno carinsko območje.
The provisions of Articles 178 to 181a shall apply.’
Uporabljajo se določbe členov od 178 do 181a.“
Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178(4).
Kadar so carinski organi v dvomih, kakor je opisano v odstavku 1, lahko zaprosijo za dodatne informacije v skladu s členom 178(4).
If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond.
Če se ti dvomi nadaljujejo, morajo carinski organi pred končno odločitvijo obvestiti zadevno osebo, pisno, če se zahteva, o razlogih za te dvome in ji primerno omogočiti, da odgovori.
A final decision and the grounds therefor shall be communicated in writing to the person concerned.’
Končna odločitev in razlogi zanjo se zadevni osebi sporočijo v pisni obliki.“
Articles 178 to 181 of the implementing regulation concern the declaration of particu- lars and the documents to be furnished for the determination of the customs value.
Členi od 178 do 181 Izvedbene uredbe zadevajo deklaracijo podatkov in dokumente, ki jih je treba predložiti za določitev carinske vrednosti. Opozoriti je treba, da je bil z Uredbo Komisije (ES) �t.
III — Factual background, procedure and the question referred
III – Dejansko stanje, postopek in vprašanje za predhodno odločanje
The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the
Carinskim organom ni treba določati carinske vrednosti uvoznega blaga na osnovi metode transakcijske vrednosti, če v skladu s postopkom iz odstavka 2 niso prepričani, na podlagi upravičenega dvoma, da prijavljena
In May 1994, Carboni acquired from Commercio Materie Prime CMP SpA (‘CMP’), which has its seat in Italy, a consignment of hematite pig iron originating in Russia.
Maja 1994 je družba Carboni od družbe Commercio Materie Prime CMP SpA (v nadaljevanju: CMP), ki ima sedež v Italiji, prejela po�iljko surovega železa, pridobljenega iz hematita, s poreklom iz Rusije.
For its part, CMP had acquired the hematite pig iron from OME-DTECH Electronics Limited of Limassol (Cyprus) (‘OME-DTECH’).
Družba CMP je surovo železo, pridobljeno iz hematita, prejela od družbe OME-DTECH Electronics Limited of Limassol (Ciper) (v nadaljevanju: OME-DTECH).
In June 1994, the consignment of hematite pig iron was declared for import by Carboni’s agent, the transport company SPA-MAT, at the port of Molfetta and cleared through customs on the basis of a shipping bill dated 14 June 1994, subject to payment of customs duties.
Junija 1994 je po�iljko surovega železa, pridobljenega iz hematita, za uvoz v pristani�ču Molfetta prijavil zastopnik družbe Carboni, prevozno podjetje SPA-MAT, carinske formalnosti pa so bile opravljene na podlagi odpremnice z dne 14. junija 1994 po plačilu carinskih dajatev.
origin and a pro forma invoice from CMP, and that the price indicated thereon was unreliable, as a result of which, while waiting for it to be established whether the conditions for the application of the antidumping duty were met, the goods were cleared using the suspended duty procedure, subject to payment of the correct customs duties.
cena, navedena na njem, ni bila verodostojna, zaradi česar je bilo blago do ugotovitve, ali so bili izpolnjeni pogoji za uporabo protidampin�kih pravil, odpremljeno ob uporabi odložnega carinskega postopka po plačilu ustreznih carinskih dajatev.
It maintained that the original invoice of first sale issued by OME-DTECH, which it had subsequently received following a request made by it, showed that the sale price to CMP was ECU 130.983 per tonne and that there was therefore a difference from the minimum import price.
Zatrjevalo je, da je originalni račun prve prodaje, ki ga je izdala družba OME-DTECH, ki ga je nato prejela, potem ko ga je zahtevala, izkazoval, da je bila prodajna cena družbi CMP 130.983 ECU na tono in da je zato obstajala razlika v primerjavi z najnižjo uvozno ceno.
By notice of assessment of 16 July 1994, the customs office informed Carboni through its agent SPA-MAT that the amount due had to be increased because of infringement of the antidumping legislation introduced by Decision No 67/94 imposing a provisional duty equal to the difference between the minimum import price of ECU 149 per tonne and the declared customs value.
Z obvestilom o izterjavi z dne 16. julija 1994 je carinski urad po zastopniku SPA-MAT obvestil družbo Carboni, da je treba dolgovani znesek povi�ati zaradi kr�itve protidampin�kih pravil, ki jih je uvedla Odločba 67/94 o uvedbi začasne dajatve, enake razliki med najnižjo uvozno ceno v vi�ini 149 ECU na tono in prijavljeno carinsko vrednostjo.
Carboni’s action was dismissed by judgment of the Tribunale di Bari of 30 September 2000 on the ground, inter alia, that the protection of the European market through the imposition of the antidumping duty had to take place at the time of first acquisition by a Community undertaking (in the present case OME-DTECH) at the time of entry into the European Community.
Tožbo družbe Carboni je Tribunale di Bari zavrnilo s sodbo z dne 30. septembra 2000 inter alia zaradi tega, ker je bilo treba evropski trg z naložitvijo protidampin�kih dajatev za�čititi, ko je podjetje Skupnosti blago prejelo prvikrat (v zadevnem primeru je bilo to podjetje OME-DTECH) ob vstopu v Evropsko skupnost.
Carboni challenged that claim in proceedings in the Tribunale di Bari (Bari District Court) against the Ministero delle Finanze (Ministry of Finance) and the Riunione Adriatica di Sicurtà (‘RAS’), arguing that the price, stated on the invoice, was ECU 151, and thus higher than the minimum import price.
Družba Carboni je proti temu zahtevku vložila tožbo pri Tribunale di Bari zoper Ministero delle Finanze in Riunione Adriatica di Sicurtà (v nadaljevanju: RAS) z utemeljitvijo, da je bila cena, navedena na računu, 151 ECU in da je bila torej vi�ja od najnižje uvozne cene.
It asked the Tribunale di Bari to declare that the antidumping legislation had not been infringed and, consequently, that it did not owe anything in respect of the acquisition of the goods concerned.
Ta družba je Tribunale di Bari predlagala, naj ugotovi, da protidampin�ka pravila niso bila kr�ena in da zato ničesar ne dolguje v zvezi s prejetjem zadevnega blaga.
The Ministry of Finance stated before that court that the import declaration was accompanied by an invalid certificate of
Ministero delle Finanze je pred tem sodi�čem navedlo, da je bilo k uvozni deklaraciji priloženo neveljavno potrdilo o poreklu blaga in pro forma račun družbe CMP ter da