Ugotavljanje obstoja dampinga, izračun škode ter postopek uveljavljanja protidampinških ukrepov

Volk, Katarina

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Title:	Ugotavljanje obstoja dampinga, izračun škode ter postopek uveljavljanja protidampinških ukrepov
Authors:	ID Volk, Katarina (Author) ID Korez Vide, Romana (Mentor) More about this mentor... ID Hauptman, Lidija (Comentor)
Files:	MAG_Volk_Katarina_2016.pdf (1,65 MB) MD5: 0C946B23DA3ACDB5182EC5BC02BB6DA9
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Mednarodno trgovino in odnose med državami članicami in nečlanicami oblikuje vrsta sporazumov in pravil, ki pa se pogosto kršijo. Med instrumenti trgovinske zaščite je najpogosteje uporabljen instrument protidampinga. Namen protidampinga je zaščita domačega gospodarstva v primeru, ko dampinški uvoz industriji povzroča znatno škodo. V magistrskem delu podrobneje analiziramo mednarodno trgovinsko sodelovanje med Kitajsko in Evropsko unijo (v nadaljevanju EU) in posledično Slovenijo. Celotna pravna podlaga in zakonodaja proučevane tematike v Sloveniji od 1. maja 2004 temelji na neposredni uporabi zakonodaje EU. Temeljni vir magistrskega dela je Uredba Sveta Evrope (ES) št. 1225/2009 o zaščiti proti dampinškemu uvozu iz držav, ki niso članice Evropske skupnosti. EU in Kitajska sta postali pomembni gospodarski in politični velesili, saj v blagovni menjavi zasedata prvo mesto. Mednarodno sodelovanje med njima se iz leta v leto krepi. Posledično smo predpostavili, da se tudi število ugotovljenih primerov dampinga in protidampinških postopkov povečuje. Na podlagi analize podatkov pa smo ugotovili, da to ni tako. Med slovenskimi podjetji smo izvedli primarno raziskavo, ki je pokazala, da se podjetja ne zavedajo vseh možnosti, ki jim jih v okviru pritožbe nudi protidampinška zakonodaja EU. Podjetja težko najdejo čas za ukvarjanje s to problematiko, kljub temu da bi si to želela. Raziskava razkriva tudi nepoznavanje zakonodaje proučevanega področja. V magistrskem delu obravnavamo primer tkanin z odprto mrežno strukturo iz steklenih vlaken, uvoženih iz Kitajske, ki se s svojim obsegom dotika tudi slovenskega tržišča. Primer se razlaga večplastno in zadeva celovito preiskavo na carinskem področju s sodelovanjem držav članic, nečlanic in vpletenih podjetij. Primer razkriva vrsto goljufij na področju zatajevanja protidampinških dajatev, s tem pa EU in države članice izgubljajo velik del finančnih sredstev. To pa so tudi razlogi, da smo se odločili obravnavati ta primer. Kot enega glavnih akterjev lahko izpostavimo kitajska podjetja in goljufive uvoznike, ki s svojim pristopom rušijo ukrepe trgovinske politike. V nalogi smo predstavili osem različnih scenarijev goljufij, ki se spreminjajo glede na vrsto goljufije in področje zatajenih dajatev. Ti scenariji razkrivajo tudi finančne posledice goljufij. Proti tovrstnim goljufijam se bori Evropski urad za boj proti goljufijam (v nadaljevanju OLAF). Urad deluje v interesu vseh držav članic in se ukvarja s proučevanjem in preiskovanjem goljufij ter deluje v skladu z varovanjem proračuna davkoplačevalcev. Goljufije se odražajo v nižjih pobranih dajatvah tradicionalnih lastnih sredstev EU, posledično pa tudi vplivajo na nižje prilive davka na dodano vrednost v namembni državi članici. To pa pomeni spodkopavanje finančnih interesov EU in njenih držav članic, blaginje njenih državljanov in manjše število delovnih mest.
Keywords:	Damping, protidampinški ukrepi, Kitajska, goljufije, davčne utaje, trgovinski odnosi.
Place of publishing:	Maribor
Publisher:	[K. Volk]
Year of publishing:	2016
PID:	20.500.12556/DKUM-62003
UDC:	339.13
COBISS.SI-ID:	12549148
NUK URN:	URN:SI:UM:DK:BVBFOQNJ
Publication date in DKUM:	26.10.2016
Views:	1488
Downloads:	144
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Establishing the existence of dumping, calculating injury and the procedure of antidumping measures assertion
Abstract:	International trade and relations between the Member States and third countries form a number of agreements and rules, which are violated increasingly. Among the instruments of trade protection the anti-dumping instrument is the most commonly used in order to protect the domestic economy in the case where the domestic industry is heavy damaged by the dumping import. In this master thesis the international trade cooperation China – European Union (hereafter: EU) is exactly analysed and consequently Slovenia as well. All legal basis and regulations of the EU of the studied topics shall be implemented directly from the 1. of May 2004 in Slovenia. The common legal basis of the master thesis is given by the Council Regulation (EC) No. 1225/2009 about protection against dumped imports from countries not members of the European Community. The EU and China have become the major economic and political superpowers because trade occupies the first place there. International cooperation between them increases from year to year. Consequently, it was predicted that the number of dumping cases and antidumping procedures will increase. Despite of this statement, it was established with the data analyse that this supposition was wrong. The primary research was performed among the Slovenian companies, which reveals that the economic operators are not aware of all the opportunities available within the frame of the context of an appeal given by anti-dumping legislation of the EU. Furthermore, the research uncovers the lack of legislation knowledge of the studied area. In this master thesis, the case of open mesh fabrics glass fibres imported from China is studied, which with its volume also touches the Slovenian market. The case has been treated multifaceted, since it concerns a full customs investigation with the international cooperation with Member States, third countries and the companies involved. The case uncovers a series of fraud from anti-dumping duties evasion and in this way, the EU and Member States lose huge financial resources. These are the reasons we have decided to work on this case. As one of the main actors may expose Chinese companies and fraudulent importers, which with their aggressive and fraudulent approach disrupt trade policy measures. Moreover, in this work eight different scenarios were presented, where the modi operandi of fraud and the area of duties evasion are varied, and the appropriate financial consequences are calculated. The European Anti-Fraud Office (hereafter: OLAF) fights against frauds. OLAF operates in the interest of all Member States, examines and investigates the frauds and acts in accordance with the Budget protection of EU taxpayers. Furthermore, the frauds are reflected in lower duties collection of traditional own resources of the EU and consequently effect on the lower income of the value added tax of the destination Member State. Finally, this means the undermining of the financial interests of the EU and its Member States, the welfare of its citizens and lower number of jobs.
Keywords:	Dumping, anti-dumping measures, China, fraud, tax evasion, trade relations

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