Rinne an Coimisiún athbhreithniú ar théarmaí beachta an tsocraithe sin agus chinn sé gur córas monaraíochta conartha a bhí ag feidhmiú, seachas conradh dolaphróiseála, agus go raibh costais SGA ar an táirgeoir agus ar an trádálaí gaolmhar araon.
The Commission reviewed the exact terms of this arrangement and concluded that a contract manufacturing system was operational, rather than a tolling agreement, and that both the producer and the related trader had SG&A costs.
Agus scrúdú á dhéanamh aige ar an ábhar sin, thug an Coimisiún dá aire nach conradh dolaphróiseála é an comhaontú a cuireadh isteach i leith an dara táirgeoir sin, ach comhaontú monaraíochta idir páirtithe gaolmhara, lena sainítear róil an táirgeora agus an trádálaí ghaolmhair, agus go raibh clásail eile ar áireamh ann amhail an mhodheolaíocht chun praghsanna an aistrithe a ríomh.
In examining this matter the Commission noted that the agreement submitted for this second producer was also not a tolling agreement, but a manufacturing agreement between related parties, defining the roles of the producer and the related trader and included other clauses such as the methodology for the calculation of transfer prices.
Rinne an Coimisiún athbhreithniú ar théarmaí beachta an tsocraithe sin agus chinn sé gur córas monaraíochta conartha a bhí ag feidhmiú, seachas conradh dolaphróiseála, agus go raibh costais SGA ar an táirgeoir agus ar an trádálaí gaolmhar araon.
The Commission reviewed the exact terms of this arrangement and concluded that a contract manufacturing system was operational, rather than a tolling agreement, and that both the producer and the related trader had SG&A costs.
Agus scrúdú á dhéanamh aige ar an ábhar sin, thug an Coimisiún dá aire nach conradh dolaphróiseála é an comhaontú a cuireadh isteach i leith an dara táirgeoir sin, ach comhaontú monaraíochta idir páirtithe gaolmhara, lena sainítear róil an táirgeora agus an trádálaí ghaolmhair, agus go raibh clásail eile ar áireamh ann amhail an mhodheolaíocht chun praghsanna an aistrithe a ríomh.
In examining this matter the Commission noted that the agreement submitted for this second producer was also not a tolling agreement, but a manufacturing agreement between related parties, defining the roles of the producer and the related trader and included other clauses such as the methodology for the calculation of transfer prices.