INHALT

Commission Implementing Regulation (EU) 2019/244 of 11 February 2019 imposing a definitive countervailing duty on imports of biodiesel originating in Argentina

COMMISSION IMPLEMENTING REGULATION (EU) 2019/244
of 11 February 2019
imposing a definitive countervailing duty on imports of biodiesel originating in Argentina
1.
PROCEDURE
1.1.
Initiation
1.2.
Registration of imports
1.3.
Investigation period and period considered
1.4.
Interested parties
1.5.
Sampling
1.5.1.
Sampling of Union producers
1.5.2.
Sampling of importers
1.5.3.
Sampling of exporting producers in Argentina
1.5.4.
Individual examination
1.6.
Questionnaire replies and verification visits
1.7.
Non-imposition of provisional measures and subsequent procedure
2.
PRODUCT CONCERNED AND LIKE PRODUCT
2.1.
Product concerned
2.2.
Like product
2.3.
Claims regarding product scope
3.
SUBSIDISATION
3.1.
Subsidies and subsidy programmes within the scope of the current investigation
3.2.
Government's support to the biodiesel industry including through the provision of soybeans for less than adequate remuneration
3.2.1.
The application of the provisions of Article 28(1) of the basic Regulation
3.2.2.
Analysis
3.2.2.1.
Financial contribution
3.2.2.2.
Entrustment or direction of the soybean growers by the Government of Argentina
Graph 1
Argentinian production of soybeans, corn, and wheat per harvesting year
3.2.2.3.
Entrustment or direction of private bodies within the meaning of Article 3(1)(a)(iv) of the basic Regulation
3.2.2.4.
Provision of soybeans by soybean growers for less than adequate remuneration
Graph 2
Soybean processing in Argentina
Graph 3
Argentinian domestic price versus world market price
3.2.2.5.
The function which would normally be vested in the government and the practice, which, in no real sense, differs from practices normally followed by governments
3.2.2.6.
Conclusion
3.2.2.7.
Price or income support
3.2.2.8.
The GOA's intention to support the domestic biodiesel industry
3.2.2.9.
Supporting measures to the biodiesel industry
3.2.2.10.
The set of measures adopted by the GOA qualifies as ‘any form of income/price support’ in the sense of Article XVI of the GATT 1994
3.2.2.11.
Conclusion
3.2.2.12.
Benefit
3.2.2.13.
Specificity
3.2.3.
Conclusion
3.2.4.
Calculation of the subsidy amount
3.3.
Government mandated purchase of domestic biodiesel for more than adequate remuneration and/or income or price support (Biodiesel Supply Agreement)
3.3.1.
Introduction
3.3.2.
Findings of the investigation
3.3.3.
Conclusion
3.4.
Provision of loans and export financing on preferential terms and preferential lending
3.4.1.
Introduction
3.4.2.
Findings of the investigation
3.4.3.
Conclusion
3.5.
Government revenue forgone or not collected under the Biofuels Law of 2006
3.5.1.
Introduction
3.5.2.
Findings of the investigation
3.5.3.
Conclusion
3.6.
Provincial tax exemptions provided by the Province of Cordoba
3.6.1.
Legal basis
3.6.2.
Findings of the investigation
3.6.3.
Conclusion
3.7.
Provincial tax exemptions provided by the Province of Buenos Aires
3.7.1.
Legal basis
3.7.2.
Findings of the investigation
3.7.3.
Conclusion
3.8.
Province of Santiago del Estero System of Promotion and Industrial Development (PSPID) — Provincial Law No 6.750
3.8.1.
Legal basis
3.8.2.
Findings of the investigation
3.8.3.
Conclusion
3.9.
Agreement on municipal taxes between Louis Dreyfus Argentina and the Municipality of General Lagos
3.9.1.
Introduction
3.9.2.
Findings of the investigation
3.9.3.
Conclusion
3.10.
Percentage tax rate reduction under the ‘Pacto Fiscal’ (Decree 14/1994)
3.10.1.
Introduction
3.10.2.
Findings of the investigation
3.10.3.
Conclusion
3.11.
Real Estate exemption under the Santa Fe Industrial Law: exemption from paying real estate tax under Provincial Law No 8.478/1979 (Article 4) of Industrial Promotion; Provincial tax exemptions provided by the Province of Santa Fe; Article 183.29 Santa Fe Stamp Tax Exemption and Article 127 Santa Fe turnover tax exemption for export sales
3.11.1.
Introduction
3.11.2.
Findings of the investigation
3.11.3.
Conclusion
3.11.4.
Calculation of the subsidy amount
3.12.
Conclusion on subsidisation
4.
INJURY
4.1.
Definition of the Union industry and Union biodiesel production
4.2.
Union biodiesel consumption
4.3.
Imports from the country concerned
4.3.1.
Volume and market share of the imports from the country concerned
4.3.2.
Prices of imports from the country concerned and price undercutting
4.4.
Economic situation of the Union industry
4.4.1.
General remarks
4.4.2.
Macroeconomic indicators
4.4.2.1.
Production, production capacity and capacity utilisation
4.4.2.2.
Sales volume and market share
4.4.2.3.
Growth
4.4.2.4.
Employment and productivity
4.4.2.5.
Magnitude of the amount of the countervailable subsidies and recovery from past subsidisation or dumping
4.4.3.
Microeconomic indicators
4.4.3.1.
Prices and factors affecting prices
4.4.3.2.
Labour costs
4.4.3.3.
Inventories
4.4.3.4.
Profitability, cash flow, investments, return on investments and ability to raise capital
4.5.
Economic indicators following the investigation period
4.6.
Conclusion on injury
5.
THREAT OF INJURY
5.1.
Introduction
5.2.
The nature of the subsidy or subsidies in question and the trade effects likely to arise therefrom
5.3.
Significant rate of increase of subsidised imports into the Union market indicating the likelihood of substantially increased imports
5.4.
Sufficient freely disposable capacity and absorption capacity of third countries
5.5.
Price level of subsidised imports
5.6.
Level of inventories
5.7.
Conclusion
6.
CAUSATION
6.1.
Effects of the subsidised imports
6.2.
Other known factors
6.3.
Imports from third countries
6.4.
Export performance of the Union industry
6.5.
Reduction of production of the Union industry
6.6.
Conclusion
7.
UNION INTEREST
7.1.
Interest of the Union industry
7.2.
Interest of unrelated importers
7.3.
Interest of users/consumers
7.4.
Conclusion
8.
DEFINITIVE COUNTERVAILING MEASURES
8.1.
Injury elimination level
8.2.
Retroactive imposition of countervailing duties
8.3.
Definitive measures
9.
DISCLOSURE
10.
FORM OF THE MEASURES
Article 1
Article 2
Article 3
Article 4
Article 5
ANNEX 1
ANNEX 2
Export undertaking certificate
ANNEX 3