#1932488
Go sonrach, chinn an Coimisiún gur bhain na himthosca athraithe le hathruithe i réimse táirgí RK.
In particular, the Commission found that the changed circumstances related to changes in the RK’s product range.
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#1932534
Chinn an Coimisiún go raibh go leor soláthróirí éagsúla ar RK a raibh meánphraghasanna inchomparáide acu agus nár dhíol AgriFresh aon arbhar glas le RK le linn thréimhse imscrúdaithe an athbhreithnithe.
The Commission found that there were many different suppliers to RK with comparable average prices and that in the RIP there were no sales of green corn from Agrifresh to RK.
#1932538
Rinne Agripure táille bhainistíochta shubstaintiúil a mhuirearú ar RK le linn thréimhse imscrúdaithe an athbhreithnithe.
A substantial management fee was charged by Agripure to RK, during the RIP.
#1932544
Ar an ábhar sin, chinn an Coimisiún nár thug RK maolaisnéis ina chuid cuntas maidir leis an táille bainistíochta a d’íoc RK le Agripure le linn thréimhse imscrúdaithe an athbhreithnithe.
As such, the Commission found that RK had not understated in its accounts the management fee paid by RK to Agripure during the RIP.
#1932545
Iasacht inghrúpa ó Agripure go RK
Intra-group loan from Agripure to RK
#1932546
Ba ann d’iasacht ghearrthéarmach a thug Agripure go RK ar ráta úis idir 4 % agus 6 % in aghaidh na bliana, a d’íoc RK ar ais laistigh de thimpeall 40 lá.
There was a short-term loan from Agripure to RK at an interest rate of between 4 % and 6 % per annum, which was repaid by RK within approximately 40 days.
#1932551
Is éard a suíodh gur dhíol SCP síolta arbhair mhilis le RK ar phraghsanna an mhargaidh agus nár leithdháil RK an costas ceannaigh ar an táirge faoi athbhreithniú, toisc nach amhábhar iad síolta arbhair mhilis a úsáideann RK chun an táirge atá faoi athbhreithniú a tháirgeadh.
It was established that SCP sold sweet corn seeds to RK at market prices and the purchase cost was not allocated by RK to the product under review, as sweet corn seeds are not a raw material used by RK for the production of the product under review.
#1932552
Ghlac SCP ar cíos gabháltas beag talún ar shuíomh RK le linn thréimhse imscrúdaithe an athbhreithnithe.
SCP rented a small plot of land on RK’s site during the review investigation period.
#1932553
Ó tharla nach dímheasta do luach na talún, níor áiríodh aon chostas don ghabháltas talún sin i speansais RK, agus níor leithdháileadh ioncam cíosa RK ar an táirge faoi athbhreithniú.
As the value of land is not depreciated, no costs for that plot of land were included in RK’s expenses, while RK’s rental income was not allocated to the product under review.
#1932554
Ar an ábhar sin, ní raibh aon tionchar ag an ioncam cíosa ar chostais RK.
As such, the rental income had no impact on RK’s costs.
#1932555
Costais roinnte idir RK agus AgriFresh
Costs shared between RK and AgriFresh
#1932558
D’íoc RK as costais leictreachais áirithe ar dtús agus ansin rinneadh iad a mhuirearú ar AgriFresh.
Certain electricity costs were initially paid by RK and then recharged to AgriFresh.
#1932565
Cionroinneadh na costais a thabhaigh RK ar an táirge faoi athbhreithniú.
The costs incurred by RK were apportioned to the product under review.
#1932568
Idirbhearta idir RK agus AgriFresh
Transactions between RK and AgriFresh
#1932569
Talamh, foirgnimh agus innealra ar léas ag AgriFresh ó RK
Land, buildings and machinery leased by AgriFresh from RK
#1932578
Mar sin féin, níor imríodh aon tionchar ar chostais RK toisc nár leithdháileadh an t-ioncam a fuair RK ar an táirge faoi athbhreithniú.
However, there was no impact on the costs for RK, as the income received by RK was not allocated to the product under review.
#1932579
Iasacht a thug AgriFresh go RK
Loan from AgriFresh to RK
#1932590
Conclúid maidir leithdháileadh na gcostas idir RK agus AgriFresh agus grúpchuideachtaí eile
Conclusion on the allocation of costs between RK and AgriFresh and other group companies
#1932593
Maidir leis an táille bhainistíochta a rinne Agripure a mhuirearú ar RK, chinn an Coimisiún nár thug RK maolaisnéis maidir le costais ina leith le linn thréimhse imscrúdaithe an athbhreithnithe.
With regard to the management fee charged by Agripure to RK, the Commission found that there was no understatement of costs by RK in this respect during the review investigation period.
#1932599
Anuas air sin, chinn an Coimisiún nárbh ann d’aon fhianaise ar chúbláil praghais ar amhábhar a cheannaigh RK agus AgriFresh ó sholáthróirí coiteanna, agus chinn sé nach ndearnadh an costas maidir leis an miondias arbhair a cheannaigh RK ó AgriFresh, agus síolta arbhair mhilis a cheannaigh RK ó SCP, a mhuirearú ar an táirge faoi athbhreithniú agus nach raibh aon tionchar aige sin ar an gcostas an táirge atá faoi athbhreithniú a tháirgeadh.
Furthermore, the Commission found no evidence of price manipulation on purchases of raw materials by RK and AgriFresh from common suppliers and that purchases of baby corn by RK from AgriFresh and purchases of sweet corn seeds by RK from SCP were not charged to the product under review and had no impact on the cost of production of the product under review.
#1932500
Sheas Cúirt Bhreithiúnais an Aontais Eorpaigh le toradh na Cúirte Ginearálta, is é sin gur sáraíodh cearta nós imeachta AETMD i ndáil leis an iarratas a rinne sí ar fhaisnéis a nochtadh maidir leis an bhféidearthacht go ndéanfaí na costais a leithdháileadh go mícheart idir RK agus an t-eintiteas gaolmhar, AgriFresh Co., Ltd. (“AgriFresh”); leithdháileadh na gcostas, sin ceann de na cúiseanna féideartha le hísliú na gcostas táirgthe arna líomhain ag RK mar thaca lena iarraidh ar athbhreithniú eatramhach.
The ECJ upheld the finding of the General Court that the procedural rights of AETMD had been breached in relation to its request for disclosure of information relating to the possibility of incorrect allocation of costs between RK and its related entity AgriFresh Co., Ltd. (‘AgriFresh’); the allocation of costs being one of the possible causes of the lowering of the production costs alleged by RK in support of its request for an interim review.
#1932509
Dá bhrí sin, de bhun bhreithiúnais na Cúirte, ba cheart scrúdú a dhéanamh ar an bhféidearthacht gur leithdháileadh na costais go mícheart idir RK agus AgriFresh, rud a luaigh AETMD le linn an nós imeachta riaracháin, agus arb é – seachas cuíchóiriú ghníomhaíocht RK – is cúis, i measc cúiseanna féideartha eile, le hísliú na gcostas táirgthe, agus ba cheart an scrúdú sin a dhéanamh trí athoscailt an imscrúdaithe agus lánurraim á tabhairt do chearta cosanta AETMD mar a rinne cúirteanna an Aontais dá réir.
Therefore, pursuant to the Court judgments, the possibility of incorrect allocation of costs between RK and AgriFresh, raised by AETMD during the administrative procedure, and which constituted – beside rationalisation of RK’s activity – one of the possible causes of the lowering of the production costs, should be examined by reopening the investigation in full respect of AETMD’s rights of defence as observed by the EU courts.
#1932528
I ndáil leis sin, d’aithin an Coimisiún dhá ghrúpchuideachta bhreise, Agripure Holdings Public Co. Ltd (máthairchuideachta RK – “Agripure”) agus Sweet Corn Products Co. Ltd. (fochuideachta RK – “SCP”, atá lonnaithe in Kanchanaburi chomh maith) ar gá imscrúdú níos mionsonraithe a dhéanamh ar a gcuid costas.
In this regard, the Commission identified two additional group companies, Agripure Holdings Public Co. Ltd (RK’s parent company – ‘Agripure’) and Sweet Corn Products Co. Ltd. (a subsidiary of RK – ‘SCP’, also located in Kanchanaburi) whose costs warranted more detailed examination.
#1932530
cúbláil praghsanna ar amhábhar a cheannaíonn RK agus AgriFresh ó sholáthróirí coiteanna, rud a d’fhágfadh go n-íocfadh RK praghas níos ísle ná praghas an mhargaidh chun a chostais táirgthe agus a ghnáthluach a ísliú go saorga, agus go n-íocfadh AgriFresh praghas níos airde ná praghas an mhargaidh leis an soláthróir céanna; agus
price manipulation on purchases of raw materials by RK and AgriFresh from common suppliers, whereby RK would pay lower than the market price in order to artificially lower its production cost and normal value, while AgriFresh would pay higher than the market price, to the same supplier; and
#1932535
Thairis sin, chinn an Coimisiún nach ndearnadh an costas maidir leis an miondias arbhair a cheannaigh RK ó AgriFresh a mhuirearú ar chostas táirge RK i ndáil leis an táirge atá faoi athbhreithniú toisc nach amhábhar don táirge atá faoi athbhreithniú é miondias arbhair.
In addition, the Commission found that purchases of baby corn by RK from AgriFresh were not charged to the production cost of RK for the product under review as baby corn is not a raw material for the product under review.
#1932570
Sa chéad 6 mhí de thréimhse imscrúdaithe an athbhreithnithe, ghlac AgriFresh gabháltas beag talún ar cíos ó RK, chomh maith le roinnt innealra agus trealaimh ar ghabháltas atá aice láimhe leis, atá suite ar shuíomh RK.
For the first 6 months of the review investigation period, AgriFresh rented a small plot of land, as well as some machinery and equipment on an adjacent plot of land, situated on the RK site, from RK.
#1932574
Ó thús 2012, cheannaigh AgriFresh an t-innealra ó RK chun táirge úr a tháirgeadh ar ghlanluach de réir na leabhar, agus ghlac sé talamh agus cuid bheag d‘fhoirgneamh ar cíos, ar aon suíomh le RK, ó pháirtí arbh inmheasta é a bheith gaolmhar.
From the beginning of 2012, AgriFresh purchased the machinery for the production of fresh produce from RK at net book value and leased land and a small part of a building on the same site as RK, from a party, which could be considered to be related.
#1932595
Maidir le talamh, foirgnimh agus innealra atá ar léas ag AgriFresh agus SCP ó RK, cionroinneadh na costais dhímheasta le haghaidh RK ar an táirge atá faoi athbhreithniú, agus níor fritháiríodh iad leis an ioncam a fuarthas ó AgriFresh agus SCP faoi seach.
With regard to land, buildings and machinery leased to AgriFresh and SCP by RK, the relevant depreciation costs for RK were apportioned to the product under review and not offset by the income received from respectively AgriFresh and SCP.
#1932597
Na hiasachtaí ó Agripure agus AgriFresh go RK a raibh feidhm acu le linn thréimhse imscrúdaithe an athbhreithnithe, bhí siad ar ráta úis arbh inmheasta é a bheith ar neamhthuilleamaí agus é an-ghearrthéarmach, rud a d’fhág nach raibh na híocaíochtaí úis ábhartha i gcostais iomlána RK.
The loans from Agripure and AgriFresh to RK which were applicable during the review investigation period were both at an interest rate which could be considered at arm’s length and anyway of a very short duration, meaning the interest payments were not material in RK’s total costs.
#1932602
Thairis sin, deimhníodh leis an imscrúdú dar thoradh Rialachán 2014, nach ndearna RK táirgí áirithe eile a tháirgeadh ná a dhíol nár tháirg RK táirgí áirithe eile a thuilleadh, i gcomparáid leis an gcéad tréimhse imscrúdaithe, de bharr athstruchtúrú corparáideach.
Furthermore, the investigation leading to the 2014 Regulation confirmed that, due to a corporate restructuring, RK no longer produced and sold certain other products as compared to the original investigation period.
#1932490
I bhfianaise thorthaí an imscrúdaithe, mheas an Coimisiún gurbh iomchuí leasú a dhéanamh ar an dleacht frithdhumpála is infheidhme maidir le hallmhairí an táirge faoi athbhreithniú ó RK.
In light of the results of the investigation, the Commission considered it appropriate to amend the anti-dumping duty applicable to RK’s imports of the product under review.
#1932494
Is é sin an Rialachán is infheidhme faoi láthair i ndáil le RK agus le táirgeoirí onnmhairiúcháin nach é.
That is the currently applicable Regulation with respect to RK and other exporting producers.
#1932498
An 23 Feabhra 2018, chuir RK achomharc isteach lenar iarradh breithiúnas na Cúirte Ginearálta a chur ar ceal.
On 23 February 2018, RK lodged an appeal seeking to have the judgment of the General Court set aside.
#1932513
Chuir an Coimisiún RK, ionadaithe na tíre is onnmhaireoir agus AETMD ar an eolas go hoifigiúil faoi athoscailt an imscrúdaithe go páirteach.
The Commission officially advised RK, the representatives of the exporting country and AETMD of the partial reopening of the investigation.
#1932516
Tar éis na hathoscailte, sheol an Coimisiún ceistneoir chuig RK agus a chuideachtaí gaolmhara i dtaca le costais táirgthe an táirge atá faoi athbhreithniú, lena n-áirítear gnéithe idirchuideachtaí na gcostas.
Following the reopening, the Commission sent a questionnaire to RK and its related companies, concerning the production costs for the product under review, including inter-company aspects of such costs.
#1932517
Fuarthas freagraí ar an gceistneoir ó RK, Agripure Holdings Public Co. Ltd., AgriFresh agus ó Sweet Corn Products Co. Ltd.
Questionnaire replies were received from RK, Agripure Holdings Public Co. Ltd., AgriFresh and Sweet Corn Products Co. Ltd.
#1932526
Leis na breithiúnais ón gCúirt ceanglaíodh ar an gCoimisiún ath-imscrúdú a dhéanamh ar leithdháileadh na gcostas idir RK agus a fhochuideachta, AgriFresh.
The Court judgments required the Commission to re-examine the allocation of costs between RK and its subsidiary, AgriFresh.
#1932531
d’fhéadfadh sé nach iad praghsanna an mhargaidh a bhí ar an miondias arbhair a cheannaigh RK ó AgriFresh toisc go bhféadfadh socrú cúitimh a bheith ann idir na cuideachtaí.
RK’s purchases of baby corn from AgriFresh might not be at market prices, because there might be a compensatory arrangement between the companies.
#1932532
Dar leis an gCoimisiún gurb iad cannaí, claibíní agus arbhar glas na hamhábhair is coitianta atá ag RK.
The Commission found that RK’s most common raw materials are cans, lids and green corn.
#1932533
Ós rud é nach n-úsáidtear cannaí agus claibíní le haghaidh na dtáirgí úra a dhíolann AgriFresh, rinne an Coimisiún athbhreithniú ar chuntais soláthróirí arbhair ghlais RK.
Since cans and lids are not used for the fresh products sold by AgriFresh, the Commission reviewed the accounts of RK’s green corn suppliers.
#1932542
Cuireadh an Coimisiún ar an eolas gur cumhdaíodh an mhargaíocht sa táille sin, rud a rinne fostaithe Agripure beagnach go heisiach ar leas RK.
The Commission was informed that the fee also covered marketing, which was carried out by Agripure employees almost exclusively for RK’s benefit.
#1932548
Ó tharla gur iasacht an-ghearrthéarmach atá ann, níorbh ábhartha an speansas úis iarbhír a thabhaigh RK le linn thréimhse imscrúdaithe an athbhreithnithe.
Given the very short term of the loan, the actual interest expense incurred by RK during the review investigation period was not material.
#1932550
Tá gníomhaíochtaí oibriúcháin SCP lonnaithe ar aon suíomh amháin le RK, cé go bhfuil a cheanncheathrú lonnaithe cúpla ciliméadar ar shiúl.
SCP’s operational activities are located on the same site as RK, although its headquarters are a few kilometres away.
#1932556
Rinne an Coimisiún athbhreithniú ar na costais a d’íoc RK nó AgriFresh agus a bhí athmhuirearaithe, ath-chionroinnte nó ath-leithdháilte ar an gcuideachta eile.
The Commission reviewed costs which were paid by either RK or AgriFresh and recharged, reapportioned or reallocated to the other company.
#1932561
Leithdháileadh costais leictreachais RK ar an táirge faoi athbhreithniú, áit nár leithdháileadh an t-ioncam a fuarthas ó AgriFresh ar an táirge faoi athbhreithniú.
RK’s electricity costs were allocated to the product under review, whereas the income received from AgriFresh was not allocated to the product under review.
#1932562
Dá réir sin tháinig an Coimisiún ar an gconclúid nárbh ann do mhaolaisnéis maidir leis costais leictreachais RK a leithdháileadh ar an táirge faoi athbhreithniú.
As such, the Commission concluded that RK’s electricity costs allocated to the product under review were not understated.
#1932564
Gearrann RK muirir ar AgriFresh le haghaidh Rialú cáilíochta, toisc nach bhfuil a roinn rialaithe cáilíochta féin ag AgriFresh, agus muirir le haghaidh páirteanna spártha le haghaidh cothabhála ó am go chéile.
RK charges AgriFresh for Quality control, as AgriFresh does not have its own quality control department and for spare parts for maintenance on an occasional basis.
#1932567
Ar an ábhar sin, níorbh ann d’aon mhaolaisnéis maidir leis na costais sin le haghaidh RK maidir leis an táirge faoi athbhreithniú.
As such, there was no under reporting of such costs for RK for the product under review.
#1932573
Dá réir sin, níorbh ann d’aon mhaolaisnéis maidir le costais RK le haghaidh an táirge atá faoi athbhreithniú i ndáil leis an méid sin.
As such, there was no understatement of RK’s costs for the product under review in this regard.
#1932575
Ní raibh aon tionchar aige sin ar na costais RK a leithdháileadh ar an táirge faoi athbhreithniú.
This did not have any impact on the RK costs allocated to the product under review.